BHANOT CONSTRUCTION AND HOUSING LTD.,NEW DELHI vs. ACIT CIRCLE-4(2), NEW DELHI

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ITA 372/DEL/2021Status: DisposedITAT Delhi30 August 2023AY 2015-16Bench: Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee should be given an opportunity to comply before the AO. Therefore, the matter was remanded back to the CIT(A) for de novo adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-compliance before the AO. The assessee claimed the non-compliance was due to reasons beyond their control.

What were the issues?

Whether the assessee should be granted an opportunity to comply before the lower authorities when non-compliance was due to reasons beyond control.

AI-generated summary — verify with the full judgment below

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

Before: Sh. C. M. GargDr. B. R. R. Kumar

Hearing: 07.08.2023Pronounced: 30.08.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, New Delhi dated 16.05.2019.

2.

The appeal of the assessee has been dismissed due to non- compliance by the assessee before the AO. Before us, it was argued that the assessee could not appear before the AO owing to reasons beyond their control. Before us, it was submitted that given an opportunity due to compliance made before the AO and hence, in the interest of justice, we remand the matter back to the file of the ld. CIT(A) to afford an opportunity to the assessee and adjudicate de novo on merits of the case.

2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/08/2023.

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