DEUSCH KYOSEL ENGINEERING P.LTD,DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

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ITA 1669/DEL/2022Status: DisposedITAT Delhi09 August 2023AY 2016-162 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The ITAT found that the CIT(A) should have decided the appeal on merits rather than dismissing it in limine. Therefore, the matter was restored to the CIT(A) for a fresh decision on merits after providing a proper opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal against the CIT(A)'s order confirming an addition of Rs. 87,90,000/- under Section 68 was dismissed ex-parte by the CIT(A). The assessee did not appear before the ITAT despite notice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding on merits. The propriety of an ex-parte order by the CIT(A) when the assessee fails to appear.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US

Hearing: 09/08/2023Pronounced: 09/08/2023

ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 16.08.2019 pertaining to A.Y. 2016-17. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.87,90,000/- lacs made u/s. 68 of the Act by an exparte order.

3.

None appeared on behalf of the assessee inspite of notice. We decided to proceed exparte.

4.

A perusal of the order of the CIT(A) show that the CIT(A) has dismissed the appeal of the assessee in limine. In our considered view the CIT(A) ought to have decided the appeal on merits of the case, therefore, in the interest of justice and fair play we deem it fit to restore the issues to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purpose.

6.

Decision announced in the open court 09.08.2023.

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