KRISHNA LABELS PVT. LTD.,DELHI vs. ITO WARD 14(4), DELHI

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ITA 52/DEL/2022Status: DisposedITAT Delhi22 March 2022AY 2017-183 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 ITAT found that the NFAC's dismissal of the appeal ex-parte was an error. In the interest of justice, the appeal was restored to the file of the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the NFAC was dismissed ex-parte. The assessee did not appear before the ITAT, while the Department's representative supported the lower authorities' findings.

What were the issues?

Whether the NFAC erred in dismissing the appeal ex-parte without affording a proper opportunity of hearing to the assessee.

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

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order dated 12.11.2021 by the NFAC, Delhi pertaining to Assessment Year 2017-18.

2.

The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal ex parte.

3.

None appeared on behalf of the assessee.

4.

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

5.

A perusal of the order by the NFAC shows 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).

6.

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.

7.

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

The order is pronounced in the open court on 22.03.2022.

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