MAHADEV DAIRY PVT. LTD.,NEW DELHI vs. ITO, WARD- 16(1), NEW DELHI

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ITA 1020/DEL/2018Status: DisposedITAT Delhi28 August 2018AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Appeals) decided the case ex parte without considering the merits. Therefore, the matter was remanded back to the CIT(Appeals) for a fresh decision after providing the assessee with a proper opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex parte, confirming an addition of Rs. 25 lacs and an ad-hoc disallowance of expenses. The assessee claimed the CIT(Appeals) notice was sent to an incorrect address, preventing their appearance.

What were the issues?

Whether the CIT(Appeals) order passed ex parte without considering the merits is valid, and if the assessee was denied a proper opportunity to be heard due to an incorrect address.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 68

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 21/08/2018

The aforesaid appeal has been filed against impugned order dated 21.9.2017, passed by Ld. CIT(Appeals) for the quantum of assessment passed u/s 143(3) for the assessment year 2014-15.

2.

The assessee is mainly aggrieved by addition of Rs. 25 lacs made u/s 68. Before us, Ld. Counsel submitted that the Ld. CIT (A) has dismissed the appeal ex parte without considering the merits and has confirmed the addition of Rs. 25 lacs and also adhoc disallowance of 50% of the expenses. He submitted that the notice sent by the Ld. CIT (A) was not given on the correct address. Therefore, the assessee could not put up any appearance before the Ld. CIT (A). Ld. DR submitted that the matter can be restored back to the file of the Ld. CIT (A) to decide afresh.

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