SKN Infrastructure Private Limited, Gurgaon V. ACIT Circle -4(1), Gurgaon

ITA 1069/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2708 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 31-01-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 11-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A NKIT SAHNI
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.1069/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A No.1069/Del/2023 /Assessment Year: 2015-16 SKN Infrastructure Private Limited 4, 1 st Floor, Paras Downtown Centre, DLF-V, Golf Course Road, Gurgaon, Haryana. ब म Vs. ACIT Circle-4(1), Gurgaon, Haryana. PAN No.AAOCS6677G अ Appellant /Respondent Assessee by Shri Vishal Kalra, Adv. & Shri Ankit Sahni, Adv. Revenue by Shri Vivek Vardhan, Sr. DR स ु नवाईक तारीख/ Date of hearing: 01.02.2024 उ ोषणाक तारीख/Pronouncement on 30.04.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-NFAC, Delhi dated 14.02.2023 for the AY 2015-16. 2. At the outset, Ld. Counsel for the assessee submits that the appeal is disposed of by the Ld.CIT(A) ex parte for non-prosecution of the appeal and not decided various grounds raised before him on merits. Therefore, the Ld. Counsel submits that the matter may be I.T.A.No.1069/Del/2023 2 restored to the file of the Ld.CIT(A) for deciding the issues on merits. 3. Ld. DR has no serious objection. 4. On hearing both the sides and perusing the order of the Ld.CIT(A), we observe that the appeal of the assessee is dismissed for non-prosecution. The Ld. CIT(A) did not record any findings on each of the grounds raised by the assessee. Therefore, in the interest of justice, this appeal is restored to the file of the Ld.CIT(A) for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 30/04/2024 Sd/- Sd/- (DR. BRR KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi