M/S MANAV BREWERIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1720/DEL/2017Status: DisposedITAT Delhi04 July 2019AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention and held that the CIT(A) should have considered the appeal on its merits. The appeal was restored to the file of the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine because the assessee failed to attend the appellate proceedings. The assessee's counsel argued that the appeal should be restored for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without considering the merits of the case, and whether the appeal should be restored for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri Anand Pandey, Adv
Hearing: 04.07.2019Pronounced: 04.07.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A) – 6, Delhi dated 18.10.2017 pertaining to A.Y 2012-13.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the assessment order thereby confirming the disallowance/additions made by the Assessing Officer.

3.

At the very outset, the ld. counsel for the assessee stated that the ld. CIT(A) has dismissed the appeal in limine because the appellant count not attend the appellate proceedings. The ld. counsel for the assessee prayed for restoration of the appeal for fresh adjudication.

4.

We have heard the rival submissions and have given thoughtful consideration to the orders of the authorities below. We find force in the contention of the ld. counsel for the assessee. The ld. CIT(A) has dismissed the appeal in limine when he found that the notices issued by his office were not complied with. In our considered opinion, the ld. CIT(A) should have considered the appeal on merits of the case.

Therefore, in the interest of justice, we restore this appeal to the file of the ld. CIT(A) with the direction to decide the appeal afresh after giving reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to comply with the notices of the first appellate authority.

5.

In the result, the appeal of the assessee in is allowed for statistical purposes.

The order is pronounced in the open court on 04.07.2019.

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