ISR EXPORTS PRIVATE LIMITED,NEW DELHI vs. ITO WARD 12(4), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI ANUBHAV SHARMAISR Exports Private Limited, vs.
PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld.
CIT(A)”, for short] dated 15.05.2022 for the Assessment Year 2013-14. 2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld.
CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and by relying on several decisions, he dismissed the appeal. He submitted that ld. CIT (A) has not decided the issue on merit and prayed
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that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
4. Considered the rival submissions and material placed on record. We observed that the ld. CIT (A) dismissed the appeal ex-parte and not decided the issues on merit.
Accordingly, in our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 21st day of May, 2025. (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
Dated: 21.05.2025
TS
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ITA No.1956/DEL/2023