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Income Tax Appellate Tribunal, DELHI BENCH: ‘FRIDAY-E’: NEW DELHI
Before: MS. SUSHMA CHOWLA & Sh. PRASHANT MAHARISHI
आदेश / ORDER आदेश आदेश आदेश
PER SUSHMA CHOWLA, JM:
The present Stay Application has been filed by the applicant against the stay of recovery of outstanding demand of Rs. 16,64,273/-.
S.A.No.-1020 /Del/2019 ITA No:- 8364/Del/2019] Assessment Year: 2016-17 2. During the course of the hearing of the stay application, the learned AR for the assessee pointed out that the appellate order was passed ex parte the applicant by the CIT(A) and the appeal has not been adjudicated on merits. He thus proposed that instead of granting any stay in the matter, the appeal of the applicant may be allowed and the matter be restored back to the file of the CIT(A).
The learned DR for the Revenue fairly admitted that the CIT(A) has not adjudicated issues on merits.
On the perusal of the record, we find that the CIT(A) while deciding the appeal of the applicant had posted the case for hearing on two different dates in the month of August, 2019. As none appeared on behalf of the applicant, the appeal was decided ex parte and was dismissed following the ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharya (1997) 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd as reported in 38 ITD 320 (Delhi). The CIT(A) has not been gone into the merits of the issues raised by the applicant. In the above said facts and circumstances, we find no merit in the order passed by the CIT(A). It is incumbent upon the CIT(A) to decide the issues on merits and not dismiss the appeal in limine.
Accordingly, we allow the appeal of the applicant and remit the issue back to the file of the CIT(A) who shall decide the issues raised after allowing reasonable opportunity of hearing to the assessee.
Consequently, the appeal filed by the applicant is allowed. Page | 2
S.A.No.-1020 /Del/2019 ITA No:- 8364/Del/2019] Assessment Year: 2016-17 5. Since the appeal has been restored back to the CIT(A), the stay application filed by the assessee is dismissed.
In the result, stay application is dismissed and the appeal of the applicant is allowed.
Order pronounced in the open court on 15th day of November, 2019.