ANANT JEWELLERS,NEW DELHI vs. DCIT CENTRAL CIRCLE-1, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI

BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER

ITA Nos.303 & 304/Del/2023 Assessment Years: 2017-18 & 2018-19

Anant Jewellers, Vs. DCIT, 1157/1124, Shop No.5, Central Circle-1, 1st Floor, Kucha Mahajani, New Delhi Chandni Chowk, New Delhi PAN :AASFA3688A (Appellant) (Respondent)

Appellant by Sh. Priyanshu Singhal, CA Department by Sh. Om Parkash, Sr. DR Date of hearing 20.03.2023 Date of pronouncement 31.03.2023

ORDER Captioned appeals have been filed by the assessee

challenging two separate orders, both dated 09.12.2022, of

learned Commissioner of Income Tax (Appeals)-23, New Delhi,

pertaining to assessment years 2017-18 and 2018-19.

materials on record. Learned counsel appearing for the assessee

submitted before me that the appeals filed before learned

Commissioner (Appeals) were dismissed in limine, since, the

assessee inadvertently did not file any grounds of appeal along

ITA Nos.303 & 304/Del/2023 AYs: 2017-18 & 2018-19

with the appeal memo. He submitted, though, the assessee filed

submission contesting the additions made by the Assessing

Officer, however, since no ground of appeal was filed, the appeals

were dismissed in limine. Thus, learned counsel made a prayer to

restore the matters back to learned Commissioner (Appeals) for

enabling the assessee to rectify the defects by filing the grounds

of appeal so that the appeals can be decided on merits.

of the matters to the first appellate authority.

and materials on record, I find that in the appeal memo filed

before learned Commissioner (Appeals), the assessee did not raise

any grounds of appeal, though, in course of appellate

proceedings, the assessee filed submissions contesting the

additions made by the Assessing Officer. Therefore, appeals filed

by the assessee were defective.

the assessee before me that due to sheer inadvertence, grounds of

appeal were not filed along with appeal memo. Keeping in view

the fact that assessee’s appeal were not decided on merits, in the

interest of fair play and justice, I am inclined to set aside the 2 | P a g e

ITA Nos.303 & 304/Del/2023 AYs: 2017-18 & 2018-19

impugned orders of learned Commissioner (Appeals) and restore

the matters back to him for fresh adjudication. The assessee is

directed to remove the defects in the appeals by filing grounds of

appeal before the first appellate authority. Once defects are

removed, learned Commissioner (Appeals) shall decide the

appeals on merits after providing due and reasonable opportunity

of being heard to the assessee. Grounds are allowed for statistical

purposes.

Order pronounced in the open court on 31st March, 2023

Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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