VIJAY KUMAR MARWAH,FARIDABAD vs. ACIT, CIRCLE--2(1), FARIDABAD

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ITA 586/DEL/2023Status: DisposedITAT Delhi22 August 2023AY 2019-20Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the CIT(A)/NFAC had dismissed the appeal following the binding decision of the Hon'ble Supreme Court in the case of Checkmate Services Private Limited. Therefore, the Tribunal found no reason to interfere with the NFAC's findings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee contended that they were not provided with sufficient opportunity of hearing, including proper notice to their updated email ID.

What were the issues?

Whether the assessee was provided with sufficient opportunity of hearing by the CIT(A) before passing an ex-parte order, and if the CIT(A) correctly applied the Supreme Court's decision on delayed EPF/ESI deposits.

Which sections of the Income-tax Act were involved?

None mentioned

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SH. N. K. BILLAIYA & SH.KUL BHARAT

Hearing: 22/08/2023Pronounced: 22/08/2023

Appellant by None Respondent by Sh. Amit Katoch, Sr DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated 23.01.2023 by NFAC, Delhi pertaining to A.Y.2019-20.

2.

The grievance of the assessee read as under :-

1. 1. The Ld. CIT(A) has erred in law and facts by not providing sufficient opportunity of hearing and passing the order Ex-parte without serving notice to the Appellant.

2. The Ld. CIT(A) failed to take notice of the information posted by the Assessee on e-portal for the change of his mail id and passed the order without second mail and thus sufficient opportunity was not provided.

3.

None appeared on behalf of the assessee inspite of notices, therefore, we decided to proceed exparte.

4.

On perusal of the order of the CIT(A) we find that the quarrel relates to the delay in the deposit of EPF/ESI. We find that the CIT(A) / NFAC has dismissed the appeal of the assessee following the binding decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited 448 ITR 518.

5.

Since the NFAC has followed the binding decision of the Hon’ble Supreme Court we do not find any reason to interfere with the findings of the NFAC. The appeal of the assessee is dismissed.

6.

Decision announced in the open court on 22.08.2023.

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