M/S. DASMESH AIRCONDITIONING ENGINEERS PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 15(1)(2), MUMBAI

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ITA 5353/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) has no jurisdiction to dismiss an appeal for default and is bound to decide it on merits. Since the CIT(A) failed to do so, the matter was remanded back.

What were the facts?

The assessee's appeals were filed against orders of the CIT(A) for AY 2015-16. The CIT(A) dismissed the appeals without adjudicating on merits, relying on a precedent.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing an opportunity of being heard and without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 250

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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

For Appellant: Shri Saini Harjinder Singh, AR
For Respondent: Shri Vidhyadhar V, DR
Hearing: 15.03.2021Pronounced: 15.03.2021

Heard together (2 matters)

ITA No. 5353/Mum/2019
ITA No. 5352/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीऱीय अधिकरण “D” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयफ़ौय यहभान, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI S RIFAUR RAHMAN, AM आमकय अऩीर िं./ (ननधाायण वर्ा / Assessment Year 2015-16) M/s Dasmesh Airconditioning The Asst. Commisioner of Engineers Pvt. Ltd. Income Tax Plot No. 24, Sector 19E, Near RTO Circle-15(1)(2), Mumbai फनाभ/ Office, Opp Annapurna Mahila Mandal, Vashi, Navi Vs. Mumbai-400 705, Maharashtra (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./PAN No. AACCD4063B आमकय अऩीर िं./ (ननधाायण वर्ा / Assessment Year 2015-16) M/s Dasmesh Aerofrost Infra Pvt. The Asst. Commisioner of Ltd. Income Tax Plot No. 24, Sector 19E, Near RTO Circle-15(2), Mumbai फनाभ/ Office, Opp Annapurna Mahila Mandal, Vashi, Navi Vs. Mumbai-400 705, Maharashtra (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./PAN No. AADCD3308G अऩीराथी की ओय े/ Appellant by : Shri Saini Harjinder Singh, AR प्रत्मथी की ओय े/ Respondent by : Shri Vidhyadhar V, DR ुनवाई की तायीख / Date of hearing: 15.03.2021 घोर्णा की तायीख / Date of pronouncement: 15.03.2021 These appeals of different assessee are arising out of the different orders of the Commissioner of Income Tax (Appeals)]-24, Mumbai, [in short CIT(A)], in ITA No. CIT(A)-24/ACIT-15(1)(2)/IT-159 & 160/2018- 19 even dated 22.05.2019. The assessments were framed by the Asst. Commissioner of Income Tax, Circle 15(1)(2), Mumbai (in short ACIT/ AO), for the A.Y. 2015-16 vide orders dated 28.12.2017 & 29.12.2017 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, it is noticed that the assessee has raised first identical issue in both the appeals i.e. raised in Ground No.1 :-

1. The learned CIT(A) erred in law and in facts in passing Order under section 250 of the Act without giving opportunity of being heard to the appellant.

3. The relevant ground has raised in for AY 2015-16 read as under:-

1. The learned CIT(A) erred in law and in facts in passing Order under section 250 of the Act without giving opportunity of being heard to the appellant.

4. The assessee has present in person namely Shri Saini Harjinder Singh. The learned DR is present through the virtual hearing.

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