M/S. FAYAJ INFRATECH PVT. LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

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ITA 281/CTK/2018Status: DisposedITAT Cuttack04 December 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without considering the merits. Therefore, the order of the CIT(A) was set aside and restored to his file for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) without adjudicating the grounds of appeal, relying on a precedent. The assessee requested the matter be restored for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits of the case and instead relying on a precedent.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Appellant: Shri P.K.Patnaik, AR
For Respondent: Shri S.M.Keshkamat, CIT DR

Per C.M.Garg,JM

This is an appeal filed by the assessee against the order of the

CIT(A),1, Bhubaneswar dated 27.4.2018 for the assessment year 2014-15.

2.

At the time of hearing, ld A.R. of the assessee submitted that the

CIT(A) has passed order qua the assessee despite time petition dated

27.4.2018 applying the decision of ITAT Delhi in the case of Multiplan India

Pvt Ltd.,38 ITD 320(Del) without adjudicating the grounds of appeal raised

in Form No.35. Hence, it was his prayer to restore the matter back to his file

to for fresh adjudication after allowing hearing to the assessee.

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ITA No.281/CT K/2018 Asse ssment Year : 20 14- 15

3.

Replying to above, ld CIT DR opposed to restoring the matter again

to the file of the CIT(A). He submitted that despite giving several

opportunities as is evident from the order of the CIT(A), the assessee did

not appear before the CIT(A).

4.

On consideration of rival submissions and order of the CIT(A), we

observe that the CIT(A) has dismissed the appeal of the assessee following

the decision of ITAT Delhi in the case of Multiplan India Pvt Ltd (supra)

without considering the merits of the case. Hence, we set aside the order of

the CIT(A) and restore the same to his file with the direction to the assessee

to appear before the CIT(A) on 19.12.2019 suo moto with written application

giving his presence. No notice shall be issued by the ld CIT(A). needless to

say that the CIT(A) will afford reasonable opportunity of hearing to the

assessee.

5.

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

purposes.

Order pronounced on 4 /12/2019.

Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER

Cuttack; Dated 4 /12/2019 B.K.Parida, SPS

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ITA No.281/CT K/2018 Asse ssment Year : 20 14- 15

Copy of the Order forwarded to : 1. The Appellant : M/s. Fayaj Infratech Pvt Ltd., C- 56, Baramunda H.B. Colony, Baramunda, Bhubaneswar

2.

The Respondent. DCIT, Corporate Circle 1(1), Bhubaneswar 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT- 1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

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