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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H. S. SIDHU
ORDER This appeal is filed by the assessee against the impugned order dated 12.02.2019 passed by the Ld. CIT(A)-7, New Delhi relating to Assessment Year 2010-11 on the following grounds:-
1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in dismissing the appeal in limine by not condoning the delay in filing of the appeal of 44 days despite the fact that the appellant has duly submitted the reasons for delay in filing of the appeal and delay caused in the filing of the appeal was wholly on the ground of bonafide reasons, and hence dismissal of the appeal without condoning the delay is unsustainable in law.
2. That the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in failing to appreciate that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred, and in the instant case, on account of dismissal of the appeal on the ground of delay would cause prejudice to the appellant. 3. That the learned Commissioner of Income Tax (Appeals) has grossly erred in law and on facts without adjudicating the grounds of appeal raised in the memo of appeal as such, order passed being in contravention of provisions of section 250(6) of the Income Tax Act, is liable to be set aside for adjudicating the grounds of appeal raised before him.
4. That the learned Commissioner of Income Tax (Appeals) has grossly erred in law and on facts in dismissing the appeal in limine thereby confirming the additions made of Rs. 25,07,000/- in the order of assessment which additions made are contrary to facts and in law.
At the time of hearing, learned counsel for the assessee stated that the learned First Appellate Authority has decided the issues in dispute against the assessee ex parte without providing sufficient opportunity of hearing to the assessee and he requested that the issues in dispute may be set aside to the learned First Appellate Authority to decide the same afresh, as per law, after giving opportunity of being heard to the assessee.
Learned DR for the Revenue did not raise any objection on the request of the learned counsel for the assessee.
After hearing both the parties and perusing the orders passed by the Revenue authorities especially the impugned order, I am of the considered view that learned First Appellate Authority has decided the issues in dispute against the assessee by passing a non speaking and ex parte order and dismissed the appeal of the assessee in limini which is contrary to law and facts on the file and liable to be cancelled. Therefore, in the interest of justice, I am cancelling the impugned order and setting aside the issues in dispute to the learned First Appellate Authority to decide the same afresh, as per law, after giving opportunity of being heard to the assessee.
Keeping in view the non cooperation of the assessee before the Revenue authorities, I am directing the assessee through his counsel to appear before the learned First Appellate Authority on 23.04.2020 at 10:00 am. There is no need to issue notice to the assessee for 23.04.2020 because this order has been pronounced in the Open Court.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 12/02/2020.