AAKASH KALRA,NEW DELHI vs. ITO WARD 36(2), NEW DELI
Income Tax Appellate Tribunal, DELHI BENCH “A”, NEW DELHI
Before: SHRI SHAMIM YAHYA
PER SHAMIM YAHYA, AM:
The Assessee has filed the instant Appeal against the Order of the Ld. NFAC,
Delhi dated 18.10.2023, relating to assessment year 2017-18. 2. Brief facts of the case are that the assessee is engaged in transportation of goods to various states from Delhi by using own trucks as well as by using trucks of other transporter under the name and style as “Road Carrier” under his proprietorship.
Return of income was e-filed on 04.11.2017 and assessment has been completed at Rs. 2,11,55,633/- u/s. 143(3) of the Act by making additions. Upon assessee’s appeal,
Ld. CIT(A) has dismissed the appeal on account of non-prosecution. Against the order of the Ld. CIT(A), assessee is in appeal before the Tribunal.
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We have heard the rival submissions and perused the records. Ld. AR for the assessee submitted that AO has given a very short period to respond to the notices and Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and without deciding the matter on merits of the case. Upon careful consideration, we find considerable cogency in the aforesaid contention of the Ld. AR, therefore, in our considered view the interest of justice will be served, if the issues are remitted back to the file of the Assessing Officer, with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. We hold and direct accordingly. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 01.04.2025. (SUDHIR PAREEK) ACCOUNTANT MEMBER
SRBhatnagar