JALANDHAR AMRITSAR TOLLWAYS LTD,NEW DELHI vs. DCIT CIRCLE 13(1), NEW DELHI

PER MAHAVIR SINGH, VICE PRESIDENT :

This appeal has been filed by the Assessee against the order dated 04.10.2019
passed by the CIT (A), New Delhi for the assessment year 2013-14. 2. Heard both the parties and perused the records.
3. At the outset, Ld. AR for the assessee submitted that Ld. CIT(A) has erred both on facts and in law in passing the order without providing reasonable opportunity of being heard to the assessee. He further submitted that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and even not decided the matter on merits of the case. Hence, it was prayed that the matter may be remitted back to the file of the Ld. CIT(A) with the directions to decide the issues in dispute

2 | P a g e afresh, on the merits of the case and also provide adequate opportunity of being heard to the assessee. Ld. DR did not controvert the aforesaid proposition.
4. Upon careful consideration, we find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution, which is not permissible. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on the issues in dispute, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.
5. In the result, the Assessee’s appeal is allowed for statistical purposes

Order pronounced in the Open Court on 14.05.2025. (MANISH AGARWAL)
VICE PRESIDENT
SRBhatnagar