MILLENNIUM SHOPPE PVT LTD,GAUTAM BUDH NAGAR vs. ITO WARD - 16(4), NEW DELHI

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ITA 7808/DEL/2019Status: DisposedITAT Delhi15 September 2020AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was no evidence of proper service of notices by the CIT(A). Therefore, in the interest of justice, the appeal was restored to the CIT(A) for a fresh decision on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without proper service of notices. The assessee is aggrieved by the confirmation of an addition of Rs. 51,30,495/-.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without ensuring proper service of notices and whether the addition made was justified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC-2’ BENCH,

Before: SHRI N.K. BILLAIYA

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 14.09.2020Pronounced: 15.09.2020

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(A)-36, New Delhi dated 26.7.2019 pertaining to A.Y. 2015-16.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.51,30,495/-by dismissing the appeal of the assessee exparte.

3.

Representatives of both the sides were heard at length. Case record carefully perused.

4.

On perusal of the order of the CIT(A) I find that though the CIT(A) has issued notices on several occasions but there is no evidence that the notices were served.

5.

I further find that the CIT(A) has dismissed the appeal of the assessee in limine.

6.

In the interest of justice and fair play I deem it fit to restore the appeal to the files of the CIT(A) with a direction to decide the appeal afresh on merits and after allowing the assessee a reasonable opportunity of being heard.

7.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 15.09.2020.

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