SUPERIOR AIRCON PRIVATE LIMITED,DELHI vs. ITO,WARD-4, PANIPAT

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ITA 1411/DEL/2024Status: DisposedITAT Delhi06 December 2024AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, noting the ex-parte disposal and the assessee's undertaking, decided to restore the appeal to the Ld. Addl./JCIT(A) for fresh adjudication. This ensures the assessee receives an adequate opportunity to present their case, conditional on their cooperation.

What were the facts?

The assessee appealed an ex-parte order by the Ld. Addl./JCIT(Appeals)-2 for AY 2017-18, arguing they weren't given an opportunity to be heard as notices were not received. The assessee provided an undertaking to cooperate with the proceedings if the appeal was restored.

What were the issues?

Whether an appeal disposed of ex-parte due to non-receipt of notices should be restored for fresh adjudication, given the assessee's undertaking to cooperate.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD

Hearing: 05.12.2024

सुनवाईक�तारीख/ Date of hearing: 05.12.2024 06.12.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld. Addl./JCIT(Appeals)-2, Jaipur dated 30.01.2024 for the AY 2017- 18.

2.

Ld. Counsel for the assessee submits that the appeal was disposed of by the Ld. Addl./JCIT(Appeals) without providing opportunity to the assessee. Ld. Counsel submits that the notices were not received by the assessee, therefore, the assessee could not represent its case before the Ld. Addl./JCIT(Appeals). The Ld. Counsel for the assessee further, filing an undertaking submitted that the assessee shall cooperate with the proceedings before the 1 Ld. Addl./JCIT(Appeals) if the appeal is restored to the Ld. Addl./JCIT(Appeals).

3.

Ld. DR has no serious objection.

4.

Considering the rival submissions and the ex parte order passed by the Ld. Addl./JCIT(A) and also the undertaking filed by the assessee I feel it appropriate to restore this appeal to the file of the Ld. Addl./JCIT(A) for fresh adjudication. Assessee has filed undertaking to cooperate with the proceedings before the Ld. Addl./JCIT(A). Considering the undertaking, this appeal is restored to the file of the Ld. Addl./JCIT(A) for fresh adjudication after providing adequate opportunity to the assessee.

5.

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

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