INSAT EXPORTS PVT LTD, NEW DELHI V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 15/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7776 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 17-04-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 02-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MAHAJAN

Judgement Text

1 ITA No. 15/Del/2024 Insat Exports Pvt. Ltd. Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 15/Del/2024 (A.Y. 2016-17) Insat Exports Pvt. Ltd. K-20, Second floor, Lajpat Nagar-II, New Delhi PAN: AAACI2250D Vs. The Assistant Commissioner of Income Tax Circle-12(2), C. R. Building, New Delhi Appellant Respondent Assessee by Shri Ved Jain, Adv & Ms. Uma Upadhyay, CA Revenue by Shri Rajesh Mahajan, Sr. DR Date of Hearing 18/04/2024 Date of Pronouncement 19/04/2024 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of Income Tax Department, National Faceless Appeal Centre (‘NFAC’ for short), Delhi, dated 09/11/2023 for the Assessment Year 2016-17. 2. Brief facts of the case as mentioned in the order of the CIT(A) are that, an assessment order came to be passed on 28/12/2018 by making addition of Rs. 6,00,000/- u/s 68 of the Income Tax Act, 1961 (‘Act’ for 2 ITA No. 15/Del/2024 Insat Exports Pvt. Ltd. Vs. the ACIT short). Aggrieved by the assessment order dated 28/12/2018, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 09/11/2023, dismissed the Appeal filed by the Assessee ex-parte. As against the order of the Ld. CIT(A), the assessee preferred the present Appeal. 3. The Ld. Counsel for the assessee submitted that the order impugned of the Ld. CIT(A) has been passed in violation of natural justice, the assessee has not been provided with opportunity of being heard, though the Assessee has sought for adjournment, the Ld. CIT(A) passed the order impugned by dismissing the Appeal filed by the Assessee without deciding issues involved the appeal on merit, therefore, sought for intervention of this Tribunal. 4. Per contra, the Ld. Departmental Representative relied on the orders of the Lower Authorities and sought for dismissal of the Appeal filed by the assessee. 5. We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) has not adjudicated the Grounds of Appeal and dismissed the Appeal filed by assessee. Considering the above facts and circumstances, we remand 3 ITA No. 15/Del/2024 Insat Exports Pvt. Ltd. Vs. the ACIT the matter to the file of Ld. CIT(A) with a direction to decide the issue involved in the Appeal on merit after providing opportunity of being heard to the Assessee. The Assessee is also directed to fully cooperate with the appellate proceedings before the Ld. CIT(A). 6. Since we have remanded the matter to the file of CIT(A) for de-novo adjudication on merit, we refrain from making any comment on the merits of the case. Accordingly, the Appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on 19 th April, 2024. Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19 .04.2024 *R.N, Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA No. 15/Del/2024 Insat Exports Pvt. Ltd. Vs. the ACIT