CAPITAL BROADWAYS P.LTD,NEW DELHI vs. ITO, WARD-5(3), NEW DELHI

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ITA 9263/DEL/2019Status: DisposedITAT Delhi24 March 2022AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(Appeals) for fresh adjudication on merits. The assessee was directed to cooperate with the proceedings before the CIT(Appeals).

What were the facts?

The assessee filed an appeal against an ex parte order of the CIT(Appeals). The CIT(Appeals) had dismissed the assessee's appeal for non-compliance. The assessee did not appear before the ITAT, nor did they seek an adjournment.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal for non-compliance without providing adequate opportunity. Whether the matter should be remanded for fresh adjudication on merits.

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Income Tax Appellate Tribunal, DELHI BENCH “B” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI ANADEE NATH MISSHRA

Hearing: 24.03.2022

आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the assessee against the order of Ld.

CIT(Appeals)-2, New Delhi dated 13.09.2019 for AY 2011-12.

2.

None appeared on behalf of the assessee, nor any adjournment was sought when the appeal was called for hearing today i.e. on 24.03.2022. We observe from the grounds of appeal that the assessee challenged the ex parte order passed by the Ld. CIT(A) though the assessee sought an adjournment. We have also perused the order of the Ld. CIT(Appeals) and noticed that the appeal was dismissed by the Ld. CIT(Appeals) for I.T.A.No.9263/Del/2019 non-compliance by the assessee following the decision of the Tribunal in the case of CIT vs. Multiplan India Ltd. 38 ITD 320.

3.

On a query from the Bench the Ld. DR has no serious objection in sending back the matter to the Ld. CIT(Appeals) for deciding on merits.

4.

On hearing the Ld. DR, we are of the view that this appeal should go back to the file of the Ld. CIT(A) for fresh adjudication on merits.

1.

Accordingly, this appeal is restored to the file of the Ld. CIT(A) for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is directed to cooperate in the proceedings before the Ld. CIT(Appeals) without seeking unnecessary adjournments unless it is unavoidable.

5.

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

Order pronounced in the open court on 24/03/2022

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