DDIT, NEW DELHI vs. M/S. SMS SIEMAG, AG, NEW DELHI

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ITA 1915/DEL/2014Status: DisposedITAT Delhi06 January 2025AY 2005-06Bench: SHRI SAKTIJIT DEY (Vice President), SHRI S.RIFAUR RAHMAN (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Ld. CIT(A)/NFAC erred in deciding the appeals ex parte without considering the assessee's submissions. The Tribunal noted that the NFAC had observed that the assessee had filed submissions and sought further time, yet proceeded to decide the appeal ex parte without mentioning any notice or opportunity of hearing being given to the assessee. The Tribunal found that the NFAC did not enter into the merits of the case. Consequently, the impugned orders of the NFAC were set aside. The appeals were allowed for statistical purposes and restored to the files of the Ld. CIT(A)/NFAC with a direction to provide an opportunity of hearing to the assessee as per law and decide the issues on merits afresh. No specific amount in dispute was recorded. No issue was expressly left undecided.

What were the facts?

The assessee, Sudesh Yadav, has filed appeals (ITAs No.1912 & 1915/Del/2025) against the orders dated 27.01.2025 and 20.01.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC. The assessment year in question is 2012-13. The assessee's primary contention is that the NFAC decided the appeals ex parte without considering the assessee's submissions. The revenue, represented by the Sr. DR, opposed the assessee's submissions. The Tribunal notes that the appeals were previously restored to the NFAC with a direction to decide on merits. The NFAC recorded that the assessee had filed submissions on 20.07.2023 and sought further time, but proceeded to decide the appeals ex parte without entering into the merits.

What were the issues?

1. Whether the Ld. CIT(A)/NFAC erred in deciding the appeals ex parte without considering the assessee's submissions, thereby violating principles of natural justice? (Question of law and fact, concerning procedural fairness). Assessee's contentions: The Ld. CIT(A)/NFAC decided the appeals ex parte without considering the submissions filed by the assessee, which is contrary to the principles of natural justice and the directions previously given by the Tribunal to decide the issues on merits. Revenue's contentions: The Ld. DR opposed the assessee's submissions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Akhilesh Kumar, Advocate &, Shri Govind Aggarwal, CA
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1912 & 1915/Del/2025 Assessment Year: 2012-13 Sudesh Yadav, Vs ITO, CH.No.206-207, Ansal Satyam, Ward-2(3), RDC, Rajnagar, Ghaziabad. Ghaziabad. PAN: ACPPY2991P (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Advocate & Shri Govind Aggarwal, CA Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:

These appeals are preferred by the assessee against the orders dated 27.01.2025 and 20.01.2025, respectively of the Ld. Commissioner of Income- tax (Appeals), NFAC.

2.

On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the NFAC has decided the appeals ex parte without even considering the submissions of the assessee.

ITAs No.1912 & 1915/Del/2025

3.

The ld. DR has although opposed the submissions, however, after going through the order of the NFAC especially the concluding part, we are of the considered view that the appeal was restored by the Tribunal with the direction to decide the issues on merits. The CIT(A) observes that the assessee has already filed submissions on 20.07.2023 and sought further time. However, the NFAC, without mentioning if any intimation or notice was issued to the assessee, has proceeded to decide the appeal ex parte and that too without entering into the merits. Consequently, the appeals in hand are allowed for statistical purposes. The impugned orders of the NFAC are set aside. The issues are restored to the files of the ld.CIT(A)/NFAC to give opportunity of hearing to the assessee as per law and decide the issues on merits as per law afresh.

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