Globus Construction Private Limited, Noida V. DCIT Circle-1, Ghaziabad

ITA 1414/DEL/2020

AI Insights

The case involves Globus Construction P. Ltd., the appellant, contesting an ex-parte order passed by the CIT(A)-1, Noida, for the assessment year 2015-16. The appellant argued that the CIT(A) erred in passing the order without considering the merits and on arbitrary grounds, specifically alleging that the CIT(A) incorrectly stated that no Income Tax return was filed. The CIT(DR) acknowledged the oversight in providing a proper opportunity of hearing to the assessee. Consequently, the Tribunal found it necessary to restore the matter to the CIT(A) for a de novo adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121956 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 14-07-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 139; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.1414/Del/2020 Assessment Year: 2015-16 Globus Construction P. Ltd. C/o The 3C Company, Tech Boulevard, Central Block, Plot No-6, Sec-127, Noida, UP 201301 PAN AAECG 8128 L vs. The DCIT, Circle 1, Ghaziabad (Appellant) (Respondent) For Assessee : Shri Rohit Tiwari, Advocate For Revenue : Shri T. James Singson, CIT-DR Date of Hearing : 22.02.2023 Date of Pronouncement : 17.03.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed by the assessee is directed against the order of CIT(A)-1, Noida dated 31.12.2018 for A.Y. 2015-16. 2. The learned counsel of the assessee pressing into service ground no. 2 of assessee submitted that the order of Ld. CIT(A) has ITA No.1414/Del/2020 Page 2 of 4 erred in passing ex-parte order which is bad in law and liable to set aside as while doing so the learned first appellate authority has disposed of the appeal ex-party without considering the merit and on frivolous and arbitrary ground. He further contended that the Ld. CIT(A) has incorrectly alleged that no Income Tax return has been filed and nor the assessment order passed by the AO was filed before him and without appreciating the fact that the assessee filed return of income and copy of the assessment order on the Income Tax portal along with requisite document therefore the Ld. CIT(A) passed ex-parte order on wrong presumption and basis. The learned counsel also submitted that the Ld. CIT(A) has also erred in making and observations in the order that the appellant did not filed return of income u/s. 139 of the Act and making of assessment order u/s. 143(3) of the Act without ascertaining the facts of the case as a whole. The learned counsel, thus submitted that the order of Ld. CIT(A) may kindly be set aside deleting the additions uphold by him. Alternatively, the learned counsel submitted that the matter may kindly be restored to the file of Ld. ITA No.1414/Del/2020 Page 3 of 4 CIT(A) for proper adjudication of first appeal after considering the correct and relevant facts. 3. Replying to the above the learned CIT(DR) submitted that there was gross negligence and non-compliance on the part of assessee during first appellate proceedings. However he did not controvert that the assessee did filed copy of return of income and relevant assessment order on Income Tax portal along with requisite documents. The Ld. CIT(DR), in all fairness, agreed to the contention of the learned counsel of the assessee that the assessee was not provided due opportunity of hearing by the learned first appellate authority during the appeal proceedings. The Ld. CIT(DR) also submitted that if it is found just and proper that the Department no serious objection if the matter is restored to the file of Ld. CIT(A) for a fresh adjudication of appeal denovo. 4. In view of above submissions when undisputedly the assessee was not provided due opportunity of hearing by the Ld. CIT(A) then we find it proper and necessary to restore the matter to the file of Ld. CIT(A) to the first appellate stage for a fresh adjudication after allowing due opportunity of hearing to the assessee, without being ITA No.1414/Del/2020 Page 4 of 4 influenced with the earlier first appellate order and after being satisfied about the compliance of assessee pertaining to relevant provisions of filing of first appeal including compliance of sub section (4)of section 249 of the Act. 5. In the result appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 17.03.2023. Sd/- Sd/ (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17 th March, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi