Income Tax Appellate Tribunal - Delhi
M/S. Sarvottam Overseas Pvt. Ltd., New ... vs Cit(A)- I, Noida on 12 March, 2020
आयकर अपीलीय अिधकरण,
अिधकरण, द ली यायपीठ "जी
जी",
जी , द ली म
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
सु ी सु षमा चावला, उपा एवं ी शा महिष , ले खा सद के सम
BEFORE MS. SUSHMA CHOWLA, VP & SH. P. MAHARISHI, AM
आयकर अपील सं. / ITA Nos. 2444 & 2445/Del/2017
िनधा रण वष / Assessment Years 2009-10 & 2010-11
Sarvottam Overseas Pvt. Ltd.,
C/o. M/s. RRA Taxindia,
D-28, South Extension Part-I
New Delhi
PAN-AALCS4191G .............अपीलाथ /Appellant
vs.
Commissioner of Income Tax (Appeals),
Noida ..............ू!यथ /Respondent
AND
Sarvottam Overseas Pvt. Ltd.,
C/o. M/s. RRA Taxindia,
D-28, South Extension Part-I
New Delhi
PAN-AALCS4191G .............अपीलाथ /Appellant
vs.
Income Tax Officer,
Ward-1(4), Noida ..............ू!यथ /Respondent
अपीलाथ क" ओर से /Appellant by : Shri. Sameer Bhatia, Adv
ू!यथ क" ओर से /Respondent by : Sh. Saras Kumar, Sr. DR
सुनवाई क" तार(ख / घोषणा क" तार(ख /
Date of Hearing : 12.03.2020 Date of Pronouncement: 12.03.2020
आयकर अपील सं. / ITA Nos:-2444&2445/Del/2017
आदे श / ORDER
PER SUSHMA CHOWLA, VP The appeals filed by assessee are against orders of CIT(A)-I, Noida dated 31.03.2016 and CIT(A)-III, Kanpur dated 16.12.2016, order passed under section 143(3) of the Income Tax Act, 1961, relating to assessment years 2009-10 and 2010-11respectively.
2. In these appeals, the assessee is aggrieved by the order of CIT(A) for deciding the appeals 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 appeals after hearing the parties and state the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. 2 आयकर अपील सं. / ITA Nos:-2444&2445/Del/2017 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 appeals 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 appeals, we find that the CIT(A) has dismissed the appeals ex-parte qua the assessee and had failed to decide the appeals by passing reasoned 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 appeals are thus decided on this preliminary issue without going into the merits of the addition.
7. Hence these appeals are 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 these appeals are thus decided in favour of assessee. Since these appeals are being decided on the preliminary issue, we are not addressing the issue raised on merit.
3
आयकर अपील सं. / ITA Nos:-2444&2445/Del/2017
8. In the result, these appeals of the assessee are allowed.
Order pronounced in the open court on 12th day of March, 2020.
Sd/- Sd/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) लेखा सदःय/ACCOUNTANT MEMBER उपा/य0/VICE PRESIDENT द ली / दनांक Dated : 12th March, 2020 SH
आदे श क" ूितिल1प अमे1षत/Copy of the Order is forwarded to:
1. अपीलाथ / The Appellant;
2. ू!यथ / The Respondent;
3. मु4य आयु5/ The Pr. CIT
4. 1वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITAT, Delhi
5. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स!या1पत ूित //True Copy// सहायक र;जःशार, आयकर अपीलीय अिधकरण , द ली द ली / ITAT, Delhi 4