ITO WARD - 1(2), Ghaziabad V. Dhanwa Transport, Ghaziabad

ITA 1454/DEL/2020

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-1(2), Ghaziabad against M/s Dhanwa Transport concerning the assessment year 2015-16. The appeal was directed against the order of CIT(A)-1 Noida, which was passed ex-parte without the presence of the assessee or any representative. The primary grievance of the revenue was the lack of jurisdiction and the cryptic nature of the CIT(A)'s order. The Tribunal found it appropriate to restore the matter to the CIT(A) for a fresh adjudication, emphasizing the need for a proper hearing as per the requirements of subsection 6 of section 250 of the Income Tax Act, 1961.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121955 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 03-08-2020
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 250

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.1454/Del/2020 Assessment Year: 2015-16 ITO, Ward-1(2), Ghaziabad vs. M/s Dhanwa Transport, Village Banthla, Loni, Ghaziabad, UP 201102 PAN AAJFD 6041 R (Appellant) (Respondent) For Revenue: Shri Pankaj Khanna, Sr. DR For Assessee : None Date of Hearing : 01.03.2023 Date of Pronouncement : 29.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-1 Noida dated 28.09.2018 for AY 2015-16. 2. When the case called for the hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. On perusal of the appeal records we find that this appeal can be adjudicated after hearing the arguments of ld. Senior DR ex-parte qua assessee. Hence, we proceed adjudicate this appeal. 3. The sole grievance of revenue is that the ld. CIT(A) has adjudicated the appeal without having jurisdiction ex-parte qua assessee and has passed a cryptic order therefore the matter may kindly be restored to the file of Ld. CIT(A) to the first appellate stage. 4. From bear peruao of we find that the ld. CIT(A) has dismissed appeal of assessee confirming the additions and therefore the assessee has not succeded to ITA No. 1454/Del/2020 2 secure prayed relief before the ld. CIT(A). In such a situation if the matter/appeal is restored to the file of ld.CIT(A) to the first appellate stage for proper adjudication of first appeal as per requirement of sub section 6 of section 250 of the I.T Act 1961, then there would be no grievance to the assessee. Therefore keeping in view totality of the facts and circumstances and first appellate order, we find it appropriate to restore the matter to the file of ld. CIT(A) for a fresh adjudication of first appeal after allowing due opportunity to the assessee and without being influenced with the earlier order. 5. Therefore, impugned first appellate order is set aside and matter/appeal is restore to the file of ld. CIT(A) to the first appellate stage with the aforesaid directions. 6. In the result, the appeal of the revenue is allowed for statistical purposes. Order pronounced in the open court on 29.05.2023. Sd/- Sd/-/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29 th May, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi