DLF BRANDS LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

The above batch of appeals filed by the respective assessees are directed against the separate ex parte orders of the CIT(A)-3, New Delhi. In all these appeals, the assessee has challenged the ex parte order of the CIT(A) in dismissing the appeals for non-prosecution. The ld. counsel for the assessee submitted that the ld.CIT(A) in all these appeals has passed ex parte order and dismissed the appeals filed by the assessee for non-prosecution. The ld.CIT(A) has not passed the order on merit although the issues are squarely covered in favour of the assessee by the decision of the Tribunal in assessee’s own case as well as by the predecessor CIT(A) or the jurisdictional High Court. He accordingly submitted that since the issues are covered, the same should be decided in favour of the assessee.

The ld. DR, on the other hand, strongly opposed the arguments advanced by the assessee. She submitted that although the ld.CIT(A) has dismissed the appeal for want of prosecution, however, in the case of the ld.CIT(A) has also decided the issue on merit. Further, in the other three appeals, the ld.CIT(A) has not decided the issue on merit, but, has dismissed the appeal as unadmitted for want of prosecution. She further submitted that since the CIT(A) has passed the ex parte orders, therefore, in all fairness, the matter should be restored to his file for adjudication.

We have considered the rival arguments made by both the sides and perused the orders of the Assessing Officer and CIT(A). It is an admitted fact that all these four appeals are ex parte orders although the ld.CIT(A) in the ex parte order has decided the issue on merit in ITA No.4797/Del/2018. However, in the remaining three appeals, he has not decided the issue on merit, but, has dismissed the appeals for want of prosecution.

Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issues to the file of the CIT(A) with a direction to grant one final opportunity to the assessees to substantiate their cases and decide the issues as per fact and law preferably within a period of six months from the date of this order. The ld.CIT(A) shall, while deciding the issues, keep in mind the decision of the Tribunal in assessee’s own case as well as the decision of the Hon'ble jurisdictional High Court on similar issues. The assessee is also hereby directed to appear before the CIT(A) and cooperate in early disposal of the appeals failing which the ld. CIT(A) is at liberty to pass appropriate orders as per law. We hold and direct accordingly. The grounds raised by the assessees are accordingly allowed for statistical purposes.

In the result, the appeals filed by the assessees are allowed for statistical purposes. The decision was pronounced in the open court on 18.07.2019.