WESTERN DRILLING CONTRACTORS PVT. LTD.,NOIDA vs. ITO WARD3(5), NOIDA

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ITA 1182/DEL/2019Status: DisposedITAT Delhi22 October 2019AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the case back to the CIT(A) to verify the fee payment and decide the appeal on its merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-payment of appeal fees. The assessee claimed the fees were paid, and the ITAT found evidence of fee payment.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without verifying the payment of appeal fees and deciding the case on merits.

Which sections of the Income-tax Act were involved?

Section 249(1)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri K.M. Gupta, Adv
For Respondent: Shri Surender Pal, Sr. DR
Hearing: 23/07/2019Pronounced: 22/10/2019

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This is an appeal filed by the assessee against the order of the ld CIT(A)-I, Noida dated 28.09.2018 for the Assessment Year 2015-16, wherein, the appeal of the assessee is dismissed filed against the order of the ld AO dated 19.12.2017 u/s 143(3) of the Act. As the ld CIT(A) held that the appeal of the assessee cannot be admitted without payment of necessary fees in terms of provision of section 249(1)(a) of the Act.

2.

The assessee has raised the following grounds of appeal:- “1.0 That the Learned CIT(A) grossly erred on facts and in law in passing the impugned order without giving sufficient and a proper opportunity to the appellant to be heard. The impugned order is passed in violation of Principles of Natural Justice. 1.1 That the Learned CIT(A) grossly erred on facts and in law in not considering challan of appeal fee deposited vide challan no 00001 dated 12.01.2018 for Rs 1,000/-under Section 249(l)(a) and filed by appellant along with appeal memo and holding that appeal filed by appellant is not admissible / maintainable on account of non deposit of appeal fee. Page | 1

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