DRIZZLE CONSTRUCTION P.LTD,NEW DELHI vs. ITO, WARD-7(4), NEW DELHI

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ITA 1100/DEL/2020Status: DisposedITAT Delhi30 June 2023AY 2015-162 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 the CIT(A)'s order to be unsustainable as it was a cryptic order passed without adjudicating the grounds raised by the assessee. The appeals were therefore set aside and restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-prosecution without specific adjudication. The assessee neither appeared nor filed any adjournment applications before the ITAT. The Revenue's representative agreed with the bench's observations.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without a proper adjudication of the grounds raised by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: Shri C.M. Garg & Shri Pradip Kumar Kedia

Hearing: 11/05/2023Pronounced: 30/06/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. These appeals have been filed by the assessee against the orders of the ld CIT(A)-3, New Delhi dated 20.01.2020 for AY 2015- 16.

2. When the appeals were called for hearing, neither the assessee nor any authorized representative or any adjournment applications have been filed. However, on perusal of the appeal record we find that these appeals can be adjudicated ex parte qua assessee after hearing the arguments of the ld Sr. DR.

3. The ld Sr. DR in all fairness, candidly agreed to the observations of the bench that the ld CIT(A) has passed first appellate order in absence of assessee on account of non-prosecution of appeals by passing a cryptic order without any specific adjudication of grounds raised by the assessee in Form No.

35. The ld CIT(A) should not have dismissed the appeal on non-prosecution Page | 1 Drizzle Construction P. Ltd therefore, the first appellate order in both the appeals are not sustainable and thus we set aside the same. Consequently, the appeals are restored to the file of the ld CIT(A) for fresh adjudication after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate orders. 4. In the result, the appeals are allowed for statistical purposes. Order pronounced in the open court on 30/06/2023.

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