CENTRAL BOMBAY CABLE NETWORK LIMITED,NEW DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

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ITA 4402/DEL/2019Status: DisposedITAT Delhi23 March 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(Appeals) for fresh adjudication. The CIT(Appeals) was directed to consider the delay condonation application on merits.

What were the facts?

The assessee filed an appeal before the CIT(Appeals) which was dismissed ex-parte. The assessee contended that they were not given a proper opportunity of being heard. The CIT(Appeals) dismissed the appeal solely because the assessee incorrectly stated there was no delay in filing the appeal in Form 35.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without providing adequate opportunity to the assessee. Whether the dismissal based on a technicality in the appeal form was justified.

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI ANADEE NATH MISSHRA

Hearing: 23.03.2022

सुनवाईक�तारीख/ Date of hearing: 23.03.2022 23.03.2022 उ�ोषणाक�तारीख/Pronouncement on 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)-33, New Delhi dated 21.03.2019 for AY 2014-15.

2.

At the outset, the Ld. Counsel for the assessee submits that the Ld. CIT(A) passed ex-parte order without giving proper opportunity of being heard to the assessee. Therefore, the Ld. Counsel for the assessee submits that the appeal may be restored back to the file of the Ld.

I.T.A.No.4402/Del/2019 CIT(A) for adjudicating afresh after providing adequate opportunity to the assessee.

3.

The Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A) for deciding the appeal afresh.

4.

On hearing both the sides and perusing the orders of the Ld. CIT(A), we noticed that the Ld. CIT(A) dismissed the appeal as the assessee in column no. 14 in Form no. 35, it is stated that there is no delay in filing the appeal though the appeal was filed belatedly. This is the only reason given by the Ld. CIT(Appeals) in dismissing the appeal of the assessee. In the interest of justice, we are of the view that this appeal should go back to the file of the Ld. CIT(A) for deciding afresh.

Accordingly, we restore this appeal to the file of the Ld. CIT(A) for denovo adjudication in accordance with law. Assessee may file delay condonation application before the Ld. CIT(A) and the same may be considered by the Ld. CIT(A) on merits.

5.

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

Order pronounced in the open court on 23/03/2022

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