HILLRIDGE INVESTMENT LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 32, NEW DELHI

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ITA 4722/DEL/2018Status: DisposedITAT Delhi09 November 2021AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits rather than dismissing it on technical grounds of a minor delay. The appeal was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as non-maintainable due to a delay of 12 days without condonation. The assessee sought an adjournment for the ITAT hearing.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without considering condonation and merits. The primary issue is the procedural dismissal of an appeal on a technicality.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. KULDIP SINGH

Hearing: 09/11/2021Pronounced: 09/11/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the order of the CIT(A)-30, New Delhi dated 26.04.2018 pertaining to A.Y. 2015-16 2. The substantive grievance of the assessee is that the CIT(A) dismissed the appeal as non maintainable without condoning the delay of 12 days.

3.

Vide application dated 02.11.2021 the assessee sought adjournment. However, after pursuing the grounds viz-a-viz the order of the first appellate authority we are of the considered view that the CIT(A) ought to have decided the appeal of the assessee on merits of the case instead of going into the technicalities of delay in filing the appeal which is very meager.

4.

In the interest of justice and fair play we restore this appeal to the files of the CIT(A) with a direction to decide the appeal on merits of the case after giving a reasonable and fair opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court in the presence of both representatives on 09.11.2021.

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