ASAR LUBRICANTS PVT. LTD.,DELHI vs. DCIT, CIRCLE- 3(2), NEW DELHI

PDF · subscribers
ITA 2517/DEL/2019Status: DisposedITAT Delhi16 March 2022AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without considering the merits of the case. In the interest of justice, the Tribunal restored the appeal to the CIT(A) with a direction to decide it on merits after providing the assessee with a proper opportunity of being heard.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed in limine by the CIT(A) without considering the merits. The original assessment order had made a disallowance of Rs. 1,74,70,446/- leading to an assessed income of Rs. 55.60 lacs against a returned loss.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits of the case and whether the assessee was afforded a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SH. A.D. JAIN & SH. N. K. BILLAIYA

For Respondent: Ms. Alka Gautam, Sr. DR
Hearing: 16/03/2022Pronounced: 16/03/2022

This appeal filed by the assessee is preferred against the order of the CIT(A)-1, New Delhi dated 17.01.2019 pertaining to A.Y.2015-16.

2.

The solitary grievance of the assessee is that the CIT(A) erred in confirming the addition on account of revenue from operations amounting to Rs.1,74,70,443/-.

3.

None appeared on behalf of the assessee. We heard the DR at length.

4.

We have carefully perused the orders of the authorities below. The returned loss of Rs.1.19 crores was assessed at Rs.55.60 lacs after making a disallowance of Rs.1,74,70,446/-.

5.

We find that the assessment order is exparte framed u/s. 144 of the Act.

6.

The assessee carried the matter before the CIT(A). Though the CIT(A) has referred to the issue of notice but we find that the appeal has been dismissed in limine without considering the merits of the case.

7.

In the interest of justice we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits after affording the reasonable and sufficient opportunity of being heard to the assessee.

8.

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

9.

The order is pronounced in the open court on 16.03.2022 in the presence of Sr. DR.

Recent GST High Court judgments

Search GST case law →