GEOMETRA INTERNATIONAL (PRIVATE) LIMITED,SINGAPORE vs. ITO, INT. TAX-1(3)(2), NEW DELHI

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ITA 1305/DEL/2021Status: DisposedITAT Delhi10 March 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the prevailing conditions and Supreme Court orders. The Tribunal directed the CIT(A) to pass a speaking order on merits after observing principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-attendance and a delay of 36 days. The assessee did not attend the proceedings before the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the CIT(A) should have passed an order on merits after observing natural justice.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘D’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

For Appellant: Ms. Kirti Kamdar, AR
Hearing: 07.03.2023Pronounced: 10.03.2023

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld CIT(A)-42, New Delhi dated 06.08.2021 for AY 2012-13.

2.

Heard the arguments of both the parties and perused the material available on record.

3.

We find that the case has been reopened u/s 148 of the Act and the order has been passed ex-parte owing to non attendance of the assessee during the proceedings. We find that the assessee has not attended before the ld CIT(A). Further, we also find that the ld CIT(A) has summarily dismissed the appeal of the assessee which has been filed with a delay of 36 days. Owing to the order of the Hon’ble Supreme Court and also the conditions of Corona prevalent at that time we hold that the delay be condoned

Geometra International Pvt Ltd and direct the ld CIT(A) to pass a speaking order on merits after duly observing the principles of natural justice.

4.

In the result, the appeal of the assessee is filed by the assessee.

Order Pronounced in the Open Court on 10/03/2023.

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