Income Tax Appellate Tribunal - Delhi
Sterling Tools Ltd., New Delhi vs Jcit, Special Range- 8, 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:-7820/Del/2017
िनधा रण वष / Assessment Year: 2013-14
Sterling Tools Ltd.,
C/o-Raju Anantharaman,
CA, 612, Vishwa Sadan,
9 District Centre, Janak Puri,
New Delhi 110058
PAN-AAACS0140G ..........अपीलाथ /Appellant
vs
The JCIT,
Special Range-8,
C.R. Building, I.P. Estate,
New Delhi-110002 ............. यथ / Respondent
अपीलाथ क ओर से / Appellant by : Sh. Raju Anantharaman, CA
यथ क ओर से / Respondent by : Sh. S.S. Rana, CIT-DR
सुनवाई क तारीख / घोषणा क तारीख /
Date of Hearing: 18.12.2019 Date of Pronouncement: 20.12.2019
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by assessee is against order of CIT(A)- 16, New Delhi, dated 29/09/2017 relating to assessment year 2013-14 2 ITA No.7820/Del/2017 Assessment Year: 2013-14
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. The learned AR for the assessee pointed out 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 the rival contentions 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.7820/Del/2017 Assessment Year: 2013-14 CIT(A) has dismissed the appeal ex-parte qua the assessee and had failed to decide the appeal by passing reasoned assessment order.
6. The present appeal is filed against the order of CIT(A) dismissing the appeal in limine, on the ground that the assessee had only filed the memo of appeal manually and not electronically. We find that no reasonable opportunity has been afforded to the assessee in this regard, accordingly we remit the matter back to the file of CIT(A) with directions to allow reasonable opportunity to the assessee to furnish the appeal before the CIT(A) electronically. The assessee is also directed to comply with our directions. The CIT(A) shall decide the merits of the issue raised in accordance with law, after affording reasonable opportunity of being heard.
7. 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.
8. 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 4 ITA No.7820/Del/2017 Assessment Year: 2013-14 of assessee. Since the appeal is being decided on the preliminary issue, we are not addressing the issue raised on merit.
9. 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.
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,
/Assistant Registrar,
सहायक रिज ार
आयकर अपीलीय अिधकरण , द ली / ITAT, Delhi