STAR INDIA INFRACON PVT. LTD.,DELHI vs. ACIT, CIRCLE- 24(1), NEW DELHI

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ITA 7790/DEL/2018Status: DisposedITAT Delhi11 January 2022AY 2008-093 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 ITAT restored the appeal to the CIT(A)'s file. The CIT(A) was directed to decide the appeal on merits after providing a fair opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) without considering the merits. The assessee did not appear before the ITAT, and the appeal was decided ex parte.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without adjudicating on the merits of the case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 16/12/2021Pronounced: 11/01/2022

This appeal by the assessee is preferred against the order of the CIT(A)-43, New Delhi dated 28.09.2018 pertaining to A.Y.2008-09.

2.

None appeared on behalf of the assessee. Having heard the DR we decided to proceed exparte.

3.

A perusal of the order of the CIT(A) show that he has dismissed the appeal in limine without going into the merits of the case.

4.

In the interest of justice and fair play we deem it fit case to restore to the files of the CIT(A). The CIT(A) is directed to decide the appeal after considering the merits of the case and after giving a reasonable and fair opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assesee is allowed for statistical purpose.

The order is pronounced in the open court on 11.01.2022.

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