M/S. SANDY MACHINERY & TOOLS COMPANY PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

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ITA 2391/DEL/2017Status: DisposedITAT Delhi28 August 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have adjudicated the appeal on merits, following the ratio of a High Court judgment. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-attendance at hearings, without adjudicating on merits. The Assessing Officer had made additions for disallowance under Section 14A, write-off of balances, and travelling expenses.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a decision on merits due to the assessee's non-attendance.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 27.08.2019Pronounced: 28.08.2019

Assessee by : None Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 27.08.2019 Date of Pronouncement: 28.08.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-22, New Delhi dated 13.02.2017.

2.

None attended on behalf of the assessee.

3.

We have perused the record before us and find that the Assessing Officer had resorted to addition of Rs.142,482/- on account of disallowance u/s 14A, Rs.42,22,596/- on account of write off of balances and Rs.120,473/- on account of disallowance of travelling expenses.

4.

The ld. CIT (A) has summarily dismissed the appeal of the assessee (except on the ground related to Section 14A) on the grounds that the appellant has not attended the hearings on 2 Sandy Machinery & Tools Company Pvt. Ltd. several occasions. The ld. CIT (A) has dismissed the appeal holding that the assessee has failed to establish the expenses properly.

5.

Since, the matters have not been adjudicated on merits by the ld. CIT (A) following the ratio of the judgment of Hon’ble High Court of Madras in the case of Smt. Ritha Sabapathy vs DCIT dated 19.02.2019 in Tax Case Appeal No.169 of 2019, we hereby restore the matter to the file of the ld. CIT (A) to adjudicate on merits.

6.

In the result, the appeal of the assessee is allowed for statistical purpose. (Order Pronounced in the Open Court on 28/08/2019).

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