M/S AMOLIQ JEWELS (PVT) LTD.,DELHI vs. ITO, NEW DELHI

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ITA 840/DEL/2017Status: DisposedITAT Delhi17 February 2020AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without a decision on merits. In the interest of justice, the matter was remanded back to the CIT(A) for a fresh decision after providing a proper opportunity of hearing.

What were the facts?

The assessee challenged a penalty levied under Section 271AAA. The CIT(A) passed an ex-parte order without deciding the issue on merits, stating no one appeared for the assessee. The assessee claimed they had filed adjournment applications due to unavoidable circumstances.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits and providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI Dr. B.R.R. KUMAR

For Appellant: Shri Krishna Sampath, Adv
For Respondent: Shri Amit Jain, Sr.D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Assessee against the impugned order dated 30.12.2016 passed by Commissioner of Income Tax (Appeals)-III, Gurgaon in relation to the penalty proceedings u/s.271AAA for the Assessment Year 2009-10. In the grounds of appeal, the assessee has challenged the levy of penalty of Rs.1,91,271/-.

2.

At the outset, ld. counsel for the assessee submitted that Ld. CIT (A) has passed an ex-parte order without deciding the issue on merits, holding that none appeared on behalf of the assessee on any of the given dates. He submitted that in all the four dates fixed for hearing before the Ld. CIT (A), assessee has duly complied with and has filed adjournment

1.

2 I.T.As. No.840/DEL/2017 application through speed post, as due to some unavoidable circumstances, assessee could not appear. He, therefore, requested that in the interest of substantial justice, matter can be restored back to the file of the Ld. CIT(A) to be decided afresh and in accordance with law.

3.

Ld. DR does not have any objection if the matter in issue is remanded back to the file of the Ld. CIT (A).

4.

In view of the aforesaid facts that Ld. CIT (A) has passed an ex-parte order without deciding the appeal on merits, therefore, in the interest of substantial justice, we are remanding the grounds raised before us back to the file of the Ld. CIT (A) to be decided afresh and in accordance with law after giving due and effective opportunity of hearing to the assessee.

5.

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

Order pronounced in the open Court on 17th February, 2020.

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