MEKASTER ENGINEERING LTD,NEW DELHI vs. DCIT, CIRCLE-16(2), NEW DELHI

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ITA 3655/DEL/2019Status: DisposedITAT Delhi22 September 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the assessee's appeal in limine. Therefore, the Tribunal restored the appeal to the CIT(A) for a decision on merits after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal was against a penalty of Rs. 68,83,592/- levied under Section 271(1)(c). The assessee did not appear before the Tribunal, and the Departmental Representative was heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without deciding on merits. The primary issue is the confirmation of the penalty levied by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI ANUBHAV SHARMA

For Respondent: Shri Jeetender Chand, Sr. DR
Hearing: 22.09.2022Pronounced: 22.09.2022

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld.

CIT(A) - 6, New Delhi dated 09.07.2019 pertaining to A.Y. 2016-17.

2.

The solitary grievance of the assessee is that the ld. CIT(A) erred in confirming the penalty of Rs. 68,83,592/- levied by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'].

3.

None appeared on behalf of the assessee in spite of notice. The ld. DR was heard at length. Case records carefully perused.

4.

We have heard the ld. DR at length. Case records carefully perused.

1.

A perusal of the order of the first appellate authority shows that the first appellate authority has dismissed the appeal of the assessee in limine. We, therefore, deem it fit to restore this appeal to the file of the ld. CIT(A).

The ld. CIT(A) is directed to decide the appeal on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee in is allowed for statistical purposes.

The order is pronounced in the open court on 22.09.2022.

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