V AND S INTERNATIONAL P.LTD,GURGAON vs. JT.CIT, RANGE-26, NEW DELHI
What did the Tribunal hold?
The Tribunal observed that the CIT(A) indeed passed the order without considering the assessee's submissions. Therefore, in the interest of justice, the matter was remanded back to the CIT(A) for fresh adjudication after providing an opportunity of being heard and considering all submissions filed by the assessee.
What were the facts?
The assessee challenged the ex-parte dismissal of its appeal by the CIT(A) and the confirmation of a disallowance of Rs. 1,70,64,819/- (Balance Written Off). The assessee contended that the CIT(A) passed the order without considering submissions filed on 23.06.2023, thus violating principles of natural justice.
What were the issues?
1. Whether the ex-parte dismissal of appeal by CIT(A) without considering the assessee's submissions violates principles of natural justice. 2. Whether the confirmation of disallowance for 'Balance Written Off' by CIT(A) was valid when submissions were not considered.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the orders of ld. NFAC/CIT(A), New Delhi dated 19.07.2023.
The assessee has raised the following grounds:
1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in ex-parte dismissal of the appeal without considering submission of the appellant furnished on 23.06.2023 during appellate proceedings.
2. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the disallowance of Rs. 1,70,64,819/- made by the Ld. Assessing Officer on account of Balance Written Off without properly appreciating the facts of the case.
3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the disallowance of Rs. 1,70,64,819/- ignoring the fact that the Ld.
V and S International P Ltd., Assessing Officer has made the said disallowance without giving proper and adequate opportunity of being heard and thus the disallowance made against the principles of natural justice..
From the record, we find that the assessee has filed their submissions on 23.06.2023 and the order of the ld. CIT(A) has been passed on 19.07.2023 without taking into consideration the submissions of the assessee which have been duly filed. Hence in the interest of justice, we deem it fit to remand the matter to the file of the ld. CIT(A) to adjudicate the issue afresh and after affording an opportunity of being heard to the assessee. The ld. CIT(A) shall also take into consideration the submissions already filed by the assessee and in other submissions filed in response to the notices issued.
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