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Facts
The assessee filed returns for AYs 2008-09, 2009-10, and 2012-13, which were processed under section 143(1). Against adjustments made, the assessee filed appeals before the CIT(A). However, the CIT(A) dismissed these appeals without deciding them on merits, leading the assessee to file appeals before the Tribunal.
Held
The Tribunal observed that the CIT(A) had not adjudicated the appeals on merits. Agreeing with the Senior Departmental Representative, the Tribunal decided to remand the matter back to the CIT(A) for fresh consideration and decision on merits, ensuring the assessee receives a proper opportunity to present its case.
Key Issues
Whether the CIT(A) was justified in dismissing the appeals without deciding them on merits, and if the matter should be remanded for a fresh hearing.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA
PER ASTHA CHANDRA, JM
These three appeals have been filed by the assessee against three separate orders dated 28.02.2023 of the Ld. Principal Commissioner of Income Tax (Appeals), NFAC, Delhi, (“CIT(A)”) pertaining to Assessment Year (“AY”) 2008-09, 2009-10 and 2012-13.
The assessee has taken the following common grounds in all the three appeals:-
Sir due to financial crises and badly disturb of normal life, no hearing given properly. Please give one more opportunity for hearing. Sir assessment order is not traceable so few figures data on estimate basis.
Rajdhani Flora & Infrastructure Developers P Ltd. vs ITO 2
It is revealed from the record that the assessee e-filed its return for AY 2008-09, 2009-10 and 2012-13 declaring total income of Rs. 49,96,720/-, Rs. 38,58,550/- and Rs.12,55,852/- on 30.09.2008, 30.09.2009 and 26.02.2013 respectively. The returns were processed under section 143(1) of the Income Tax Act, 1961 (the “Act”) on 29.12.2009, 23.03.2011 and 28.06.2013 respectively. Against certain adjustments made in the intimation, the assessee filed appeals before the Ld. CIT(A) for all the three AY(s).
The Ld. CIT(A) has dismissed the three appeals vide his separate order(s) dated 28.02.2023 against which the assessee is in appeal before the Tribunal taking common ground stated earlier.
None attended the hearing fixed before the Tribunal on 05.12.2023 for and/or on behalf of the assessee. The Ld. Sr. DR was, however, present. So we decided to proceed to adjudicate the appeals after hearing the Ld. Sr. DR.
The Ld. Sr. DR suggested that since appeal(s) have not been decided by the Ld. CIT(A) on merits, it would be expedient if the matter is sent back to the Ld. CIT(A) for deciding the appeals on merits. We agree. It would be, in the interest of justice and fair play if the matter is restored to the file of Ld. CIT(A) to decide them denovo on merits after allowing opportunity to the assessee to present his case. We order accordingly.
For statistical purposes, these three appeals of the assessee are treated as allowed.