Income Tax Appellate Tribunal - Delhi
R S Expofabs Pvt. Ltd., New Delhi vs Acit, Circle- 21(2), New Delhi on 20 December, 2019
आयकर अपीलीय अिधकरण, द ली यायपीठ "जी", द ली म
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
सु ी सु षमा चावला, ाियक सद एवं ी एन. के. िबलै ा, ले खा सद के सम
BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER &
Sh. N.K. BILLAIYA, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No: 7612/Del/2017
िनधा रण वष / Assessment Year: 2009-10
R S Expofabs Pvt. Ltd.
4754, Laxmi Bazar Cloth Market,
Chandni Chowk,
Delhi-110006
PAN-AABCR7537H ..........अपीलाथ /Appellant
vs
ACIT,
Circle-21(2),
Room No.222
C.R. Building, I.P. Estate,
New Delhi-110002 ............. यथ / Respondent
अपीलाथ क ओर से / Appellant by : None
यथ क ओर से / Respondent by : Sh. S. S. Rana CIT-DR
सुनवाई क तारीख / घोषणा क /
तारीख
Date of Hearing: 19.12.2019 Date of Pronouncement: 20.12.2019
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by assessee is against order of CIT (A)- 38, New Delhi, dated 26/09/2017 relating to assessment year 2009-10. 2 ITA No.7612/Del/2017
Assessment Year: 2009-10
2. In this appeal, the assessee is aggrieved by the order of CIT(A) for deciding the appeal ex-parte qua the assessee and without going into the merits of the addition.
3. None appeared on behalf of the assessee and we find that the CIT(A) has passed the ex-parte order without allowing sufficient opportunity of hearing and without going into the merits of the case.
4. The learned DR for the Revenue on the other hand pointed out that sufficient opportunity has been afforded to the assessee.
5. We have heard Ld. DR for the Revenue and perused the record. Under the provisions of Section 250(6) of the Income tax Act, 1961 (in short "Act"), it is incumbent upon the CIT(A) to decide the appeal after hearing the parties and state the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeal, CIT(A) has no power to dismiss the appeal for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of the same, the order of the CIT(A) again suffers from infirmity. In the present appeal, we find that the 3 ITA No.7612/Del/2017 Assessment Year: 2009-10 CIT(A) has dismissed the appeal ex-parte qua the assessee and had failed to decide the appeal by passing reasoned assessment order.
6. Accordingly, we set aside the matter back to the file of the CIT(A) with direction to the CIT(A) to decide the issue on merits by a reasoned order, after affording reasonable opportunity of hearing to the assessee. Further the assessee is also directed to appear before the CIT(A) and participate in the appellate proceedings. The appeal is thus decided on this preliminary issue without going into the merits of the addition.
7. Hence this appeal is restored back to the file of CIT(A) to decide the issue on merits after affording reasonable opportunity of hearing to the assessee. The assessee is also directed to comply with notices issued by the CIT(A). The preliminary issue raised in this appeal is thus decided in favour of assessee. Since the appeal is being decided on the preliminary issue, we are not addressing the issue raised on merit.
8. In the result, this appeal of the assessee is allowed.
Order pronounced in the open court on 20th day of December, 2019.
Sd/- Sd/-
(N. K. BILLAIYA) (SUSHMA CHOWLA)
लेखा सद य/ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
द ली / दनांक Dated : 20th December, 2019.
S. Shekhar, Sr. P.S.
4 ITA No.7612/Del/2017
Assessment Year: 2009-10
आदेश क ितिलिप अ ेिषत/Copy of the Order is forwarded to :
1. अपीलाथ / The Appellant;
2. यथ / The Respondent;
3. आयकर आयु (अपील) / The CIT(A)
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITAT, Delhi
5. गाड! फाईल / Guard file.
आदेशानुसार/ BY ORDER, सहायक रिज ार/Assistant Registrar, आयकर अपीलीय अिधकरण , द ली / ITAT, Delhi