Geometra International (Private) Limited, Singapore V. ITO, Int. Tax-1(3)(2), New Delhi

ITA 1305/DEL/2021

AI Insights

The case involves Geometra International Pvt Ltd, the appellant, contesting an order from the ld CIT(A)-42, New Delhi, dated 06.08.2021 for the assessment year 2012-13. The primary issue arose from the reopening of the case under section 148 of the Income Tax Act and the subsequent ex-parte order due to the non-attendance of the assessee. The CIT(A) had dismissed the appeal summarily, which was filed with a delay of 36 days. The tribunal found that the delay was justifiable considering the Supreme Court's directives and the prevailing conditions of the COVID-19 pandemic, leading to the decision to remand the case for a detailed examination on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131776 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 148

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1305/Del/2021: Asstt. Year: 2012-13 Geometra International Pvt Ltd, 71, UBI Crascet No. 02-10, Excaliber Centre, Singapore Vs. ITO, International Taxation- 1(3)(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCG7669P Assessee by : Ms. Kirti Kamdar, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.03.2023 Date of Pronouncement: 10.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-42, New Delhi dated 06.08.2021 for AY 2012-13. 2. Heard the arguments of both the parties and perused the material available on record. 3. We find that the case has been reopened u/s 148 of the Act and the order has been passed ex-parte owing to non attendance of the assessee during the proceedings. We find that the assessee has not attended before the ld CIT(A). Further, we also find that the ld CIT(A) has summarily dismissed the appeal of the assessee which has been filed with a delay of 36 days. Owing to the order of the Hon’ble Supreme Court and also the conditions of Corona prevalent at that time we hold that the delay be condoned 2 ITA No. 1305/Del/2021 Geometra International Pvt Ltd and direct the ld CIT(A) to pass a speaking order on merits after duly observing the principles of natural justice. 4. In the result, the appeal of the assessee is filed by the assessee. Order Pronounced in the Open Court on 10/03/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/03/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR