RAI PRINTOGRAPHS PVTLTD,NEW DELHI vs. ITO WARD 21(2), NEW DELHI

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ITA 2008/DEL/2019Status: DisposedITAT Delhi14 July 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to present its case. The assessee was directed to appear before the CIT(A) and substantiate its claims.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte as the assessee failed to appear despite multiple opportunities. The assessee then filed an appeal before the ITAT against this ex parte order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte due to the assessee's non-appearance. The primary issue is the procedural fairness of the ex parte order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC-1 : NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 14.07.2021Pronounced: 14.07.2021

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rai Printographs Pvt. Ltd., Vs ITO, 206, Hans Bhawan, Ward-21(2), 1 BSZ Marg, New Delhi. New Delhi. PAN: AABCR6077N (Appellant) (Respondent) Assessee by : None Revenue by : Shri M. Barnwal, Sr. DR Date of Hearing : 14.07.2021 Date of Pronouncement : 14.07.2021 ORDER

This appeal filed by the assessee is directed against the ex parte order dated 25th January, 2019 of the CIT(A)-38, Delhi relating to assessment year 2010-11.

2.

Although a number of grounds have been raised by the assessee, these all relate to the ex parte order of the CIT(A) in confirming the various additions made by the AO.

3.

None appeared on behalf of the assessee despite issue of notice. Therefore, this appeal was heard on the basis of the material available on record and after hearing the ld. DR.

4.

Facts of the case, in brief, are that the assessee is a company and had filed its return of income on 26th March, 2011 declaring the total income at Rs.38,48,764/-. The AO passed the order u/s 143(3)/147 of the Act on 26th December, 2017 determining the total income of the assessee at Rs.40,23,604/-. Since the assessee did not appear before the CIT(A) despite statutory notices issued by the office of the CIT(A), the ld. CIT(A), in the ex parte order, dismissed the appeal filed by the assessee in absence of any argument or submission or paper book filed before her.

5.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

6.

I have heard the ld. DR and perused the record. It is an admitted fact that despite four opportunities granted by the CIT(A), the assessee did not appear before her for which the ld.CIT(A) was constrained to pass the ex parte order wherein he sustained the additions made by the AO. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and substantiate its case, failing which, the ld.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 purposes.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court at the time of hearing itself, i.e., on 14.07.2021.

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