MAHANIVESH (INDIA) LTD.,NEW DELHI vs. ITO, WARD-16(1), NEW DELHI

PDF · subscribers
ITA 1111/DEL/2019Status: DisposedITAT Delhi15 July 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) with a direction to provide one more opportunity to the assessee to present its case. The CIT(A) is to decide the appeal on merits after affording a proper hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte for non-prosecution. The assessee claimed this was due to non-receipt of notice from the CIT(A)'s office.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without deciding on merits. Whether the assessee should be granted an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Anunav Kumar, Advocate
For Respondent: Shri S.L. Anuragi, Sr.DR
Hearing: 15.07.2019Pronounced: 15.07.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Mahanivesh (India) Ltd., Vs. ITO, 13/34, WEA Karol Bagh, Ward-16(1), Arya Samaj Road, New Delhi. New Delhi. PAN: AAACM1750C (Appellant) (Respondent) Assessee by : Shri Anunav Kumar, Advocate Revenue by : Shri S.L. Anuragi, Sr.DR Date of Hearing : 15.07.2019 Date of Pronouncement : 15.07.2019 ORDER

This appeal by the assessee is directed against the ex parte order dated 30.11.2017 of the CIT(A)-22, New Delhi, relating to Assessment Year 2013-14. The assessee in its various grounds of appeal challenged the order of the CIT(A) in dismissing the appeal filed by the assessee for non-prosecution.

2.

Facts of the case, in brief, are that the assessee is a private limited company and filed its return of income on 31st October, 2013 declaring an income of Rs.4,78,400/-. The Assessing Officer completed the assessment u/s 143(3) on 18th March, 2016 determining the total income at Rs.27,95,190/-. Since none appeared before the CIT(A), the ld.CIT(A), vide ex parte order passed by him, dismissed the appeal filed by the assessee for non-prosecution.

3.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

4.

The ld. counsel for the assessee submitted that due to non-receipt of any notice from the office of the CIT(A), nobody could appear before him for which he has passed the ex parte order dismissing the appeal of the assessee. He submitted that the ld.CIT(A) has not decided the appeal on merit. He accordingly submitted that in the interest of justice this matter should be restored to the file of the CIT(A) and the assessee should be given an opportunity of being heard. The ld. DR has no objection for restoring the matter to the file of the CIT(A).

5.

After hearing the rival arguments made by both the sides, I am of the considered opinion that the matter requires to be restored to the file of the CIT(A) with a direction to give one more opportunity to the assessee to substantiate its case. The ld.CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. I hold and direct accordingly. The grounds raised by the assessee are accordingly, allowed for statistical purposes.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 15.07.2019.

Recent GST High Court judgments

Search GST case law →