DAS AVIATION SERVICES PRIVATE LIMITED,NEW DELHI vs. ITO WARD - 7(2), NEW DELHI

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ITA 7690/DEL/2019Status: DisposedITAT Delhi23 August 2021AY 2010-115 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by dismissing the appeal ex-parte without deciding on merits. The Tribunal restored the issue to the CIT(A) to grant one last opportunity to the assessee to present its case and pass a speaking order.

What were the facts?

The assessee, Das Aviation Services Private Limited, failed to file its return of income for AY 2010-11. The AO reopened the case based on information about cash purchases of bank drafts and subsequent cash deposits, making additions under Section 68 and disallowing expenses. The assessee also failed to appear before the CIT(A), leading to an ex-parte dismissal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether the assessee should be granted a final opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 68,Section 147,Section 148,Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 23.08.2021Pronounced: 23.08.2021

per fact and law by passing a speaking order on merit. The assessee is also hereby directed to appear before the learned CIT(A) without seeking any adjournment under any pretext failing which the learned CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purpose.

6.

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

Above decision was pronounced in the open court at the time of hearing itself i.e. on 23.08.2021.

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