VISHESH GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

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ITA 6342/DEL/2018Status: DisposedITAT Delhi10 March 2022AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was not examined on merits by the CIT(A). Therefore, the matter was remanded back to the CIT(A) for a decision on the merits of the issues.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-response to notices. The assessment order had determined a significantly higher income than returned, and a penalty was levied subsequently.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without examining the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 07.03.2022Pronounced: 10.03.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-27, New Delhi dated 14.12.2016.

2.

The Assessment Order passed u/s 143(3) of the Income Tax Act, 1961 on 28.03.2013 determining the assessed income at Rs.21,49,800/- against the returned income of Rs.5,22,300/. Subsequently, penalty u/s 271(1)(c) has been levied vide order dated 30.03.2015.

3.

Aggrieved, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) issued notices on 21.09.2015, 13.10.2015, 11.05.2016, 12,09.2016 and 24.11.2016. Nobody responded to the notices issued by the ld. CIT(A). The ld. CIT(A) passed an 2 Vishesh Gupta ex-parte order summarily dismissing the appeal of the assessee. Since, the matter has not been examined on merits, keeping in view with the judgment of Hon’ble Bombay High Court in the case of CIT, Central, Nagpur Vs. P.K. Luthra (HUF) 69 Taxman 407, we hereby remand the matter to the file of the ld. CIT(A) to pass an order on merits of the issue.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 10/03/2022.

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