DREAM MERCHANTS REALTORS (P) LTD.,NEW DELHI vs. ACIT, RANGE-7, NEW DELHI

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ITA 789/DEL/2021Status: DisposedITAT Delhi21 November 2022AY 2016-172 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's grievance and held that the CIT(A) should have decided the appeal on merits. The case was restored to the CIT(A) for a decision on merits after providing a sufficient opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine without a proper hearing. The assessee contended that they were not given a reasonable opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording a reasonable opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N.K. BILLAIYA & SH. KUL BHARAT

Hearing: 21/11/2022Pronounced: 21/11/2022

This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 14.08.2019 pertaining to A.Y.2016- 17. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in limine without affording a reasonable and adequate opportunity of being heard to the assessee. 3. We have carefully perused the order of the first appellate authority. We find force in the grounds of appeal taken by the assessee. The CIT(A) has dismissed the appeal of the assessee relying upon the decision of this Tribunal in the case of Multiplan India Private Limited 38 ITD 320.

4. In our considered opinion the first appellate authority ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.

5. In the result, the appeal filed by the assessee is allowed for statistical purpose.

6. Decision announced in the open court on 21.11.2022.

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