INDO BEVTRADE PRIVATE LIMITED,NEW DELHI vs. ACIT, CPC -TDS, GHAZIABAD

PDF · subscribers
ITA 178/DEL/2022Status: DisposedITAT Delhi22 March 2022AY 2014-154 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 that the ex-parte dismissal was unjust and restored the appeals to the CIT(A). The CIT(A) was directed to decide the appeals afresh after giving the assessee a sufficient opportunity to be heard.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) without a proper hearing. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeals ex-parte without affording a proper hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA

For Respondent: Shri M. Baranwal, Sr. DR
Hearing: 22.03.2022Pronounced: 22.03.2022

Heard together (2 matters)

ITA No. 178/DEL/2022
ITA No. 179/DEL/2022

Read from the judgment's own cause title. This page is filed under one of them.

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

These two separate appeals by the assessee are preferred against the order of the ld. CIT(A) - 26 New Delhi dated 29.11.2021 pertaining to Assessment Years 2014-15 and 2015-16.

2.

For the sake of our convenience and on finding common issues, both these appeals are disposed of by this common order for the sake of convenience and brevity.

3.

The sum and substance of the common grievance of the assessee in both these appeals is that the ld. CIT(A) erred in dismissing the appeals of the assessee ex-parte in limine.

4.

None appeared on behalf of the assessee.

5.

The ld. DR strongly supported the findings of the lower authorities.

6.

We have carefully perused the orders of the authorities below.

There is no doubt that the appeal of the assessee has been dismissed ex-parte. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A).

7.

The assessee is directed to represent his case with supporting documentary evidences and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.

8.

In the result, both the appeals of the assessee in & 179/DEL/2022 are allowed for statistical purposes.

The order is pronounced in the open court on 22.03.2022.

Recent GST High Court judgments

Search GST case law →