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Income Tax Appellate Tribunal, DELHI BENCHES “A” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This appeal by Assessee has been directed against the order of the Ld. CIT(A)-1, New Delhi, Dated 05.05.2016, for the A.Y. 2012-2013, challenging the disallowance of 2 ITA.No.2569/Del./2017 & SA.No.321/Del./2018 Amorphos Chemicals Pvt. Ltd., Delhi.
Rs.20,67,685/- and Rs.10 lakhs. The Assessee also filed Stay Application. This Order shall dispose of the Appeal of the Assessee as well as Stay Application of the Assessee, through this common Order.
We have heard the learned Representatives of both the parties and perused the material on record.
Learned Counsel for the Assessee contended that assessee received the impugned order on 04.04.2018 and filed the appeal immediately thereafter on 12.04.2018. He has submitted that Learned Counsel for the Assessee made a request before Ld. CIT(A) for withdrawal of the appeal without the consent of the assessee and the assessee has made a complaint to the President, Institute of Chartered Accountants of India against him, copy of which is filed on record.
After considering the rival submissions, we are of the view that the matter in appeal requires reconsideration at the level of the Ld. CIT(A). The Ld. CIT(A) noted in his findings that Counsel for Assessee made a request for withdrawal of the 3 ITA.No.2569/Del./2017 & SA.No.321/Del./2018 Amorphos Chemicals Pvt. Ltd., Delhi.
appeal. However, Ld. CIT(A) noted that there is no provision of withdrawing the appeal. Ld. CIT(A), thereafter, recorded that since the assessee does not want to pursue the appeal, therefore, appeal was dismissed. According to Section 250(6) of the I.T. Act, Ld. CIT(A) is required to pass order giving reasons for decision thereon. The Ld. CIT(A) did not allow the assessee to withdraw the appeal. Therefore, it is the duty of the Ld. CIT(A) to pass the order on merit giving reasons for decision in the appellate order. He cannot simply dismiss the appeal of assessee for not pursuing the same. We are not concerned whether the Counsel for Assessee has rightly withdrawn the appeal before Ld. CIT(A) because such matter would be dealt with by the Institute of Chartered Accountants of India.
However, the things remain that Order of Ld. CIT(A) cannot be sustained in law. We, accordingly, set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to decide the appeal of assessee strictly on merits, in accordance with law, by giving reasonable, sufficient opportunity of being heard to the assessee.
4 ITA.No.2569/Del./2017 & SA.No.321/Del./2018 Amorphos Chemicals Pvt. Ltd., Delhi.
In the result, appeal of Assessee is allowed for statistical purposes.
Since, we have decided appeal itself, therefore, stay application of assessee become infructuous and is, accordingly, dismissed.
In the result, appeal of assessee is allowed for statistical purposes and stay application of assessee is dismissed.
Order pronounced in the open Court.