TRANSNATIONAL GROWTH FUND LTD.,NEW DELHI vs. ITO WARD-25(3), NEW DELHI

PDF · subscribers
ITA 66/DEL/2024Status: DisposedITAT Delhi01 April 2024AY 2015-16Bench: SHRI SAKTIJIT DEY (Vice President)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 acknowledged that the NFAC dismissed the appeal in limine. Consequently, the Tribunal restored the appeal to the Assessing Officer (AO), directing the AO to decide the matter afresh. The AO is mandated to provide the assessee with a reasonable and adequate opportunity of being heard after proper service of notice.

What were the facts?

The assessee filed an appeal against an NFAC order for A.Y. 2015-16, contending that the NFAC erred by confirming the assessment through an ex-parte order in limine. The NFAC dismissed the appeal without a proper hearing, despite references to email service. The appeal itself was filed with a 48-day delay, which the Tribunal condoned.

What were the issues?

Whether the NFAC was justified in confirming an assessment and dismissing an appeal ex-parte in limine without providing the assessee a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY & SHRI N.K. BILLAIYA

For Appellant: Ms. Sapna Bhatia, CIT DR
For Respondent: Ms. Sapna Bhatia, CIT DR

: None Assessee by Department by : Ms. Sapna Bhatia, CIT DR Date of hearing : 01-04-2024 : 01-04-2024 Date of pronouncement O R D E R

PER N.K BILLAIYA, AM :

1.

This appeal by the assessee is preferred against the order dated 23.09.2023 by NFAC, Delhi pertaining to A.Y. 2015-16.

2.

The sum and substance of the grievance of the assessee is that the NFAC erred in confirming the assessment by an exparte order in limine.

3.

The appeal is late by 48 days. We have gone through the application for the condonation of delay and are satisfied with the cause of delay. Hence, the delay is condoned.

4.

Coming to the facts of the case there is no denial that NFAC has dismissed the appeal in limine though there is a reference of service of notice through e-mail but the appeal has been dismissed in limine.

5.

We deem it fit to restore the appeal to the files of the AO. The AO is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee after service of proper notice.

6.

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

7.

Order pronounced in the open court on 01.04.2024.

Recent GST High Court judgments

Search GST case law →