MARC LABORATORIES LTD.,NEW DELHI vs. ITO, WARD- 16(2), NEW DELHI

This appeal by the assessee is preferred against the order of the ld. CIT(A)-6, New Delhi dated 10.10.2017 pertaining to A.Y 2013-14.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine assuming that the appellant is not interested in pursuing the statutory remedy of the appeal because the appellant could not appear for hearing.

Representatives of both the sides were heard at length, case records carefully perused.

Facts on record show that the appellant is in the business of manufacturing and trading of pharmaceutical products, animal feed, supplements, IT related services, etc. Return of income was e-filed on 30.11.2013 declaring total income at Rs. 1,21,483/-. Assessment was framed u/s 143(3) of the I.T. Act, 1961 vide order dated 31.03.2016 and income was assessed at Rs. 6,55,36,580/-.

The assessee preferred an appeal before the ld. CIT(A) but for reasons best known to it, the appellate proceedings could not be attended.

Regardless of non-appearance by the appellant, the ld. CIT(A), in his wisdom, dismissed the appeal in limine by applying the decisions of the Hon'ble Jurisdictional High Court of Delhi in the case of Multiplan India Pvt. Ltd 38 ITD 329 and the decision in the case of Estate of late Tukojirao Holkar 223 ITR 480 of the Hon'ble High Court of Madhya Pradesh.

We are of the considered opinion that even if for some reason the appellant could not attend the appellate proceedings, the ld. CIT(A) ought to have decided the appeal on merits of the case.

In the interest of justice and fair play, we restore this appeal to the file of the ld. CIT(A). The assessee is directed to attend the appellate proceedings before the ld. CIT(A) on 12.07.2021 and the ld. CIT(A) is directed to decide the appeal afresh after giving reasonable opportunity of being heard to the assessee.

In the result the appeal of the assessee in is allowed for statistical purposes.