SHRI SIDHDATA STEEL TUBES,DELHI vs. ITO- WARD-59(3), DELHI

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ITA 2525/DEL/2022Status: DisposedITAT Delhi09 May 2023AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appellate authority should have decided the appeal on merits. Therefore, the case was restored to the CIT(A)/NFAC for a decision on merits after affording a proper opportunity of hearing to the assessee.

What were the facts?

The assessee filed a return of income which was selected for scrutiny. The assessment was completed at the returned income. The assessee appealed to the CIT(A)/NFAC, who dismissed the appeal ex-parte without deciding on merits.

What were the issues?

Whether the CIT(A)/NFAC erred in dismissing the appeal ex-parte without considering the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

For Respondent: Ms. Yamini Goutam, Sr DR
Hearing: 09/05/2023Pronounced: 09/05/2023

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 17.08.2022 pertaining to A.Y.2008-09.

2.

The substantive grievance of the assessee is that the CIT(A)/NFAC erred in passing the order exparte without giving any finding on merits of the case. 3. Briefly stated the facts of the case are that the assessee filed his return of income on 30.12.2015 at Rs. 86,37,320/-. The return was selected for scrutiny assessment and the assessment was completed u/s.143(3) of the Act at the assessed income of Rs.86,37,320/-. Assessee preferred an appeal before the CIT(A), though the CIT(A)/NFAC has mentioned the date of notice and the date of hearing in the body of the appellate order but dismissed the appeal in limine.

4.

In our humble opinion the appellate authority ought to have decided the appeal on merits of the case, therefore, in the interest of justice and fair play we deem it proper to restore the issue to the files of the CIT(A). The CIT(A) is directed to decide the appeal after affording a reasonable and sufficient opportunity of being heard to the assessee. Needless to mention the appeal must be decided on merits of the case.

5.

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

6.

Decision announced in the open court on 09.05.2023.

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