DC WATER WORLD SUPERMART PVT LTD,NEW DELHI vs. ITO WARD - 7(2), NEW DELHI

Appellant By Sh. Nitin Kanwar, CA Respondent by Sh. F.R. Meena, Sr.DR Date of Hearing 18.12.2020 Date of Pronouncement 18.12.2020 ORDER

PER SUDHANSHU SRIVASTAVA, JM:

2.0 The Ld. Authorized Representative (AR) has submitted that this was a fit case for grant of stay as the Ld. Commissioner of Income Tax (Appeals) [CIT(A)] had passed the impugned order ex-parte qua the assessee without adjudicating the issue on merits.

3.0 The Ld. Sr. Departmental Representative (DR) opposed the grant of Stay and submitted that it was evident from the order of the Ld. CIT(A) that in spite of notices for the hearing being served on the assessee, the assessee did not appear before the Ld. CIT(A) and, therefore, the Ld. CIT (A) had no option but to dismiss the assessee’s appeal and, therefore, the assesse cannot seek grant of complete stay of demand when it was at fault.

4.0 On a query from the Bench, both the parties agreed that the appeal of the assessee may itself be disposed of by restoring the appeal to the file of the Ld. CIT (A).

5.0 Considering the acceptance of both the parties for a set aside coupled with the fact that the Ld. CIT(A) has not adjudicated the appeal on merits, we deem it fit to restore this appeal to the file of the Ld. CIT(A) with the direction to adjudicate the appeal on merits by passing a speaking order after giving proper opportunity to the assessee to present its case. The assessee is also directed to fully comply with the notices issued by the Ld. CIT(A) in this regard.

6.0 In the final result, the appeal of the assessee bearing stands allowed for statistical purposes.

Since, the appeal of the assessee stands allowed, the Stay Application bearing S.A No.300/Del/2020 becomes infructuous and is dismissed as such.

Order pronounced on 18/12/2020 at the close of virtual hearing.