ANUP TRANSPORT CO PVT LTD.,FARIDABAD V. ITO,WARD-1(1), FARIDABAD

ITA 4942/DEL/2024

AI Insights

The case involves five appeals filed by Anup Transport Co. Pvt. Ltd. against the orders passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2013-14 to 2017-18. The appeals were consolidated due to a common issue involved. The primary contention was the failure of the assessee to provide necessary submissions or evidence during the hearings at the CIT(A) level, which led to the confirmation of various additions made by the Assessing Officer. The Tribunal noted the absence of the assessee's representation at the CIT(A) level but acknowledged the assessee's proactive approach in filing appeals before the Tribunal. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41875 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4945/Del/2024 (ASSESSMENT YEAR 2013-14) ITA No.4944/Del/2024 (ASSESSMENT YEAR 2014-15) ITA No.4943/Del/2024 (ASSESSMENT YEAR 2015-16) ITA No.4942/Del/2024 (ASSESSMENT YEAR 2016-17) ITA No.4941/Del/2024 (ASSESSMENT YEAR 2017-18) Anup Transport Co. Pvt. Ltd., 211, Sector-16A, Faridabad, Haryana-121002. PAN-AACCA9124G Vs. Income Tax Officer, Ward-1(1), Faridabad. (Appellant) (Respondent) Assessee by None Department by Shri Ashish Tripathi, Sr. DR Date of Hearing 19/02/2025 Date of Pronouncement 19/02/2025 O R D E R PER MANISH AGARWAL, AM: These five appeals filed by assessee against the separate orders passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 28.08.2024 for the Assessment Years 2013-14 to 2017-18. 2 ITA Nos.4945 to 4941 /Del/2024 Anup Transport Co. (Pvt.) Ltd. vs. ITO 2. Since common issue is involved in all the appeals, therefore, all the appeals are tagged together and disposed off by this consolidated order. First we shall decide appeal of the assessee for AY 2013-14 filed in ITA No.4945/Del/2024 and outcome of the same shall be applicable to all the other appeals for other assessment years under consideration. 3. ITA No.4945/Del/2024 is filed by the assessee against the order dated 28.08.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in appeal No. NFAC/21012-13/10155754 for the assessment year 2013-14. 4. None appeared for the assessee. Ld. SR. DR appeared for the revenue and vehemently supported the order of lower authorities. He further argued that the despite of several opportunities provided by the ld. CIT(A), assessee had not filed any submissions / details/ evidences to rebut the observation of the AO and under these circumstances ld. CIT(A) has decided the appeal of the assessment based on the material available which is justified and he prayed accordingly. 5. We have considered the submissions of ld. Sr. DR. A perusal of the impugned order clearly shows that despite giving several opportunities of hearing, the assessee failed to make any submissions or file documentary evidences in support of its claim. Therefore, the ld. CIT(A) was compelled to dispose the appeal of the assessee by confirming various additions made by the Assessing 3 ITA Nos.4945 to 4941 /Del/2024 Anup Transport Co. (Pvt.) Ltd. vs. ITO Officer. Before us also, the assessee has not come forward to dispute the order of the ld. CIT(A). However, when the assessee has filed appeal before the Tribunal, it seems that he is vigilant to represent his case before the Tribunal. Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the interest of justice, we set aside the order of the ld. CIT(A) and restore the matter back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent ld. CIT(A) is free to decide the issues on merits. The appeal of the assessee is allowed for statistical purposes. 6. Since, we have already decided the appeal of the assessee in in ITA No.4945/Del/2024 for A.Y. 2013-14, by setting aside it to the file of CIT(A) for fresh adjudication, therefore, all the remaining four appeals filed by the assessee for AY 2014-15 to AY 2017-18 as mentioned in the cause title above, are also hereby allowed for statistical purpose on the reasons given in the aforesaid appeal for AY 2013-14 of the assessee. 7. In the result, all the five appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 19/02/2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19/02/2025 PK/Ps 4 ITA Nos.4945 to 4941 /Del/2024 Anup Transport Co. (Pvt.) Ltd. vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "