MARLIN TRAVELS P.LTD,DELHI vs. ITO, WARD-16(2), NEW DELHI

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ITA 5786/DEL/2017Status: DisposedITAT Delhi21 December 2017AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons provided by the assessee for the absence and non-removal of defects to be satisfactory. Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to non-removal of defects and absence during proceedings. The assessee sought adjournment but failed to rectify the defects.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without considering the reasons for non-compliance by the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri Rahul Chaurasia, CA, Shri Amit Jain, Sr. DR
Hearing: 20.12.2017Pronounced: 21.12.2017

This appeal by the assessee arises out of the ex parte order passed by the CIT(A) on 12.07.2017 dismissing the appeal in limine in relation to the assessment year 2013-14.

2.

I have heard the rival submissions and perused the relevant material on record. It is seen that the appeal was found to be defective by the ld. CIT(A) in some respect, which fact was brought to the notice of the assessee. Adjournment was sought. Since the defect was not removed and the adjournment was sought without there being any valid Power of attorney, the ld. CIT(A) treated the appeal as defective and did not admit the same. This is how, the appeal came to be dismissed on this preliminary issue.

3.

The ld. AR has given reasons for non-removal of defects and the absence of the assessee during the course of proceedings before the ld. first appellate authority. I am satisfied with such reasons tendered by the ld. AR for the absence and the non-removal of defects before the ld. CIT(A). I, therefore, set aside the impugned order and remit the matter to the file of the ld. first appellate authority to deal with the appeal afresh. Needless to say, the assessee will remove the defects in the appeal and the same shall be dealt with on merits, after allowing a reasonable opportunity of being heard to the assessee.

4.

In the result, the appeal is allowed for statistical purposes.

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