MARY KAY COSMETICS PVT. LTD.,GURGAON vs. DCIT, CIRCLE-16(1), NEW DELHI

This appeal has been preferred by the assessee against the order of the learned Commissioner of Income Tax(A)-38, Delhi dated 16.3.2017 and pertains to assessment year 2011-12.

At the outset, the learned AR submitted that the learned Commissioner of Income Tax(A) has dismissed the assessee’s appeal in limine by making an observation that the assessee has not paid the requisite appeal fee and the Challan thereof is not there in the papers filed by the assessee pertaining to the appeal before him. It was submitted that this observation of the ld. Commissioner of Income Tax(A) is factually incorrect as the Challan had been deposited and the same was filed along with the appeal papers. He also drew our attention to the copy of the Challan placed in the Paper Book and submitted that since the learned Commissioner of Income Tax(A) has not decided the assessee’s appeal on merits, he should be so directed. It was also mentioned by the learned AR that the assessee was considering filing an application under Vivad Se Vishwas Scheme.

Per contra, the learned Senior DR had no objection to the file being restored to the office of the learned Commissioner of Income Tax(A) for adjudication on merits.

Having heard both the parties and considering that the learned Commissioner of Income Tax(A) has not adjudicated the assessee’s appeal on merits and has dismissed it only on an incorrect observation that the assessee has not deposited the requisite appeal fee, we deem it expedient to restore the file to the office of the learned Commissioner of Income Tax(A) with the direction to adjudicate it on merits, after giving proper opportunity to the assessee.

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