Income Tax Appellate Tribunal - Delhi
Globus Infocom Ltd., Delhi vs Acit, Delhi on 21 May, 2018
ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 1
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCHES : "C" NEW DELHI ]
BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER
AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
I. T. Appeal No. 1882 (Del) of 2015
Assessment Year : 2010-11.
Globus Infocom Limited, Asstt. Commissioner
C-1/2, Safdarjung Dev. Area, Vs. of Income Tax,
N e w D e l h I - 110 016. Circle : 50 (1),
N e w D e l h i.
PAN : AABCG 3985 C
(Appellant) (Respondent)
Assessee by : Shri Pratap Gupta, A. R.;
Department by : Shri S. L. Anuragi, Sr. D. R.;
Date of Hearing : 16.05.2018;
Date of Pronouncement : 21.05.2018.
O R D E R.
PER PRASHANT MAHARISHI, A.M. :
This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-41, New Delhi, dated 12.01.2015, for assessment year 2010-11 wherein the learned CIT (Appeals) has ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 2 dismissed the appeal of the assessee holding that assessee is not interested in prosecuting the above appeal and, therefore, he relying upon the decision of CIT Vs. Multiplan (India) Pvt. Ltd. 38 I.T.D. 320 dismissed the appeal of the assessee.
2. The brief facts of the case shows that assessee is a company where the survey of TDS was conducted on 22.02.2011 and it was found that there is a delay in filing of those appeals. Therefore, show cause notice under section 274 was issued as the order was passed under section 201(1) and 201(1)(A) of the Act for levy of penalty under section 272A(2)(c) of the Act. The assessee submitted its reply stating that as no tax deduction at source was deposited in time because of the account of assessee became NPA with State Bank of India and, therefore, there is a delay in filing of quarterly returns. The learned JCIT, Range-50, Laxmi Nagar, New Delhi, levied a penalty of Rs.1,04,400/- under section 272A(2)(c) of the Act vide order dated 29.11.2012.
2.1 Assessee preferred appeal before the learned CIT (Appeals) who dismissed the appeal of the assessee for non-prosecution vide order dated 12.01.2015. Therefore, assessee is in appeal before us.
ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 3
3. The learned authorized representative stated that appeal of the assessee has been dismissed without considering the merits of the case.
3.1 The learned Departmental Representative submitted that assessee did not appear before the learned CIT (Appeals). He referred to para No. 2 of the order of the learned CIT (Appeals).
4. We have carefully considered the rival contentions and also perused the orders of the lower authorities. In the present case the learned CIT (Appeals) has dismissed the appeal of the assessee stating that assessee is not interested in prosecuting the appeal relying upon the decision of the Co-ordinate bench in CIT Vs. Multiplan (India) Pvt. Ltd. (supra). We are of the considered view that appeal should be decided on the merits of the case. Appeal is a very important statutory right provided to the litigant-assessee. The decision cited by the learned CIT (Appeals) does not apply to his powers, but to the Tribunal and other higher appellate forums. In view of this we set aside the appeal of the assessee back to the file of the learned CIT (Appeals) to decide it afresh on the merits of the case.
ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 4 4.1 Furthermore, it is apparent that the assessee has also not co-operated despite issue of several notices issued by the first appellate authority. Therefore, now the assessee is directed to appear before the learned CIT (Appeals) within 30 days from the date of the receipt of the order and obtain necessary date of hearing from his office. On that appointed date the assessee must present his case before the learned CIT (Appeals). In the case of non-compliance by the assessee, the learned CIT (Appeals) may decide the issue on merits.
5. In the result, appeal of the assessee is allowed, for statistical purposes.
The order is pronounced in the Open Court on : 21st May, 2018.
Sd/- Sd/- ( S. K. YADAV ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : the 21.05.2018. *MEHTA* Copy of the Order forwarded to :- 1. Appellant;
ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 5
2. Respondent;
3. CIT;
4. CIT (Appeals);
5. DR, ITAT, ND.
//True Copy//
BY ORDER
ASSISTANT REGISTRAR
Date
Draft dictated on 16.05.2018
Draft placed before author 21.05.2018
Draft proposed & placed before the 21.05.2018
second member
Draft discussed/approved by Second 21.05.2018
Member.
Approved Draft comes to the Sr.PS/PS 21.05.2018
Kept for pronouncement on 21.05.2018
File sent to the Bench Clerk 21.05.2018
Date on which file goes to the AR
Date on which file goes to the Head
Clerk.
Date of dispatch of Order.
ITA. 1882 (Del) of 2015. Globus Infocom Ltd. 6