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Facts
The assessee filed appeals against the order of the CIT(A) which affirmed penalty orders. The CIT(A) had dismissed the quantum appeal and penalty appeals ex-parte, stating the assessee did not pursue the appeal despite opportunities.
Held
The Tribunal observed that the CIT(A) had decided the appeals ex-parte. In the interest of justice, the Tribunal directed the CIT(A) to provide the assessee an opportunity to be heard on merit and to decide the issues accordingly.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte, and if not, whether the assessee should be granted another opportunity to be heard on merit.
Sections Cited
270AAC(1), 143(3), 144B, 270A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Before: SHRIS.RIFAUR RAHMAN & SHRI SUDHIR KUMAR
(Assessment Year: 2018-19) Ramvira Exim (India) Private Ltd., vs. ITO, Ward 21(1), GH-6/104, Prachin Apartment, Delhi. Paschim Vihar, Delhi – 110 087. (PAN : AAICR1513Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Samyak Jain, Advocate REVENUE BY : Shri Dheeraj Kumar Jaiswal, Sr. DR Date of Hearing : 01.10.2025 Date of Order : 01.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 28.03.2025 for AY 2018-19 affirming the penalty order dated 19.01.2022 passed u/s 270AAC(1),
At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) in the quantum appeal decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order, and by relying on several decisions, he dismissed the appeal in limine. Further he submitted that the penalty appeals are also dismissed ex-parte. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observe that the ld. CIT (A) decided the quantum appeal as well as penalty appeals of the assessee ex-parte. In our considered view and in the interest of justice, we are of the opinion that assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of 3505 & 3506/DEL/2025 being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, all the appeals filed by the assessee are allowed for statistical purposes.
In the result, all the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 1ST day of October, 2025 after the conclusion of the hearing.