WPA CLEAN ENERGY PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BENGALURU

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ITA 429/BANG/2025Status: DisposedITAT Bangalore08 May 2025AY 2015-16Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have granted the adjournment and that the CIT(A) did not comply with Section 250(6) of the Act by not providing a speaking order with reasons.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance. The assessee contended that they had requested an adjournment which was not considered, and the CIT(A) passed the order prior to the requested date.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without considering the assessee's adjournment request and whether the CIT(A) complied with the mandatory provisions for passing an order.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri Sunaina Bhatia, Advocate
For Respondent: Shri Subramanian S, JCIT (DR)
Hearing: 05.05.2025Pronounced: 08.05.2025

PER WASEEM AHMED, ACCOUNTANT MEMBER:

1.

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi, dated 16/12/2024 in DIN No. ITBA/NFAC/S/ 250/2024-25/1071250774(1), for the assessment year 2015-16.

2.

At the outset, we note that the learned CIT(A) issued several notices to the assessee intimating the dates of hearing, but there was no compliance by the assessee. Accordingly, the learned CIT(A) dismissed the assessee’s appeal.

3. However, the learned AR before us submitted that the last date fixed for hearing by the learned CIT(A) was 11/12/2024, and on the same day, the assessee sought an adjournment till 18/12/2024. Despite this, the learned CIT(A) passed the order on 16/12/2024, two days prior to the date/time requested by the assessee. The learned AR, in support of his contention, filed details of the request made to the learned CIT(A) for adjournment until 18/12/2024, which are placed on record. In view of the above, the learned AR submitted that there was a genuine reason for the non-appearance before the learned CIT(A) and, accordingly, prayed that the matter be restored to the file of the learned CIT(A) for fresh adjudication as per the provisions of law.

3.

On the other hand, the learned DR did not raise any objection if the issue on hand is remanded to the learned CIT(A) for fresh adjudication in accordance with the provisions of law.

4.

We have heard the rival contentions of both the parties and perused the materials available on record. Admittedly, the assessee requested an adjournment till 18/12/2024 via a letter dated 11/12/2024, but the learned CIT(A), without considering the request, dismissed the appeal via an order dated 16/12/2024. In our considered view, the learned CIT(A) should have granted time to the assessee until 18/12/2024 before dismissing the appeal.

4.1 It is also important to note that the learned CIT(A) did not comply with the provisions of section 250(6) of the Act while dismissing the assessee’s appeal. Section 250(6) mandates the disposal of an appeal by way of a speaking order with reasons. Nonetheless, in the interest of . justice and fair play, we are inclined to set aside the issue to the file of the learned CIT(A) for fresh adjudication in accordance with the provisions of law.

4.2 The assessee is also directed to make the necessary compliances and extend full cooperation during the appellate proceedings and not seek unwarranted adjournments. Hence, the ground of appeal of the assessee is allowed for statistical purposes.

5.

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

Order pronounced in the court on this day of May, 2025.

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