Income Tax Appellate Tribunal - Delhi
M/S Haridwar Iron And Ispat Rolling ... vs Dcit, New Delhi on 13 June, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'C', NEW DELHI
BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER
AND
SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No.5228/Del/2016
Assessment Year: 2012-13
M/s Haridwar Iron and Ispat, Deputy Commissioner of
Rolling Limited, Vs Income Tax Circle -11(1)
C/o Dinesh Mohan Advocate, New Delhi
ADM House, 2-Anand Vihar
Lane, Circle Road,
Muzaffarnagar
PAN No. AACCH2174B
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Smt. Anchal Khandelwal, Sr. DR
Date of hearing: 12/06/2019
Date of Pronouncement: 13/06/2019
ORDER
PER R.K. PANDA, AM:
This appeal filed by the assessee is directed against the order dated 12.07.2016 of the CIT (A)-4, New Delhi relating to A. Y. 2012-13.
2. None appeared on behalf of the assessee despite service of notice. Further it was seen that the Ld. CIT(A) has passed exparte order due to non appearance. Therefore, this appeal is being decided on the basis of material available on record and after hearing the Ld. DR.
3. After hearing the Ld. DR and on perusal of the record, we find the Assessing officer completed the assessment u/s. 143 (3) determining the loss at Rs.11,90,33,790/- as against the loss declared by the assessee at Rs.14,00,33,790/-. We find since there was no compliance before the CIT(A) he passed an exparte order dismissing the appeal filed by the assessee holding that assessee is not interested in pursuing the matter. However, the Ld. CIT(A) has noy decided the appeal on merit.
4. It is the settled preposition of law that the Ld. CIT(A) cannot dismiss the appeal for want of prosecution and he has to decide the issue on merit even if the assessee does not appear before him. Considering the totality of the facts of the case we deem it proper to restore the issue to the file of the CIT(A) with a direction to pass a speaking order on merit. The assessee is also hereby directed to appear before the CIT(A) and substantiate its claim if so advised. The Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assesee are accordingly allowed for statistical purpose.
6. In the result, the appeal filed by the assessee is allowed for statistical purpose.
Page | 2 Order pronounced in the open court on 13.06.2019.
Sd/- Sd/-
(SUDHANSHU SRIVASTAVA) (R.K PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
*Neha*
Date:- 13 .06.2019
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of 14.06.2019 ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order Page | 3