VISHAL GOLD AND PRECIOUS STONES PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-26(2), NEW DELHI
What did the Tribunal hold?
The Tribunal found that no prejudice would be caused to the revenue by giving the assessee another opportunity. Therefore, the matter was remanded back to the CIT(A) for a fresh hearing.
What were the facts?
The assessee's appeals were dismissed by the CIT(A) for non-prosecution. The assessee contended that they could not attend the proceedings due to reasons beyond their control.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without considering the reasons provided by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the assessee against the orders of ld. CIT(A)-15, New Delhi dated 12.07.2019.
Since, the issues involved in both the appeals are identical, they were heard together and being adjudicated by a common order.
The ld. CIT(A) has dismissed the appeal of the assessee for non-prosecution after relying on the order of the Assessing Officer. Before us, it was pleaded that the assessee could not attend the proceedings for the reasons beyond his control and given an opportunity, due compliance would be made before the ld. CIT(A). On going through the record and the peculiar facts and circumstances of the instant case, since no prejudice & 8221/Del/2019 2 Vishal Gold & Precious Stones Pvt. Ltd.
would be caused to the revenue, the matter is being remanded back to the file of the ld. CIT(A) to accord a fresh opportunity to the assessee and pass a speaking order. Needless to say, the department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non- compliance to the notices, if any.
In the result, the appeals of the assessee are allowed for statistical purposes.
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