Deusch Kyosel Engineering P.Ltd, Delhi V. ACIT, Circle-7(1), New Delhi

ITA 1669/DEL/2022

AI Insights

The case involves M/s. Deusch Kyosel Engineering Pvt. Ltd., the appellant, who appealed against the order of the CIT(A)-3, New Delhi, which confirmed an addition of Rs. 87,90,000 under section 68 of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench 'B'. The primary issue was the exparte order by the CIT(A) which dismissed the assessee's appeal in limine without a detailed examination of the merits. The Tribunal found that the CIT(A) should have considered the appeal on its merits rather than dismissing it summarily.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116056 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-08-2023
• Assessment Year: misc
• Appeal Filed On: 21-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1669/Del/2022 Assessment Year: 2016-17 M/s. Deusch Kyosel Engineering Pvt. Ltd. 209, 2 nd Floor, Pocket-6 Vasant Kunj, Saraaqati Towers-1, New Delhi-110070 PAN No.AAECD7128D Vs ACIT Circle – 7 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Vivek Kumar Upadhyay, Sr DR Date of hearing: 09/08/2023 Date of Pronouncement: 09/08/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 16.08.2019 pertaining to A.Y. 2016-17. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.87,90,000/- lacs made u/s. 68 of the Act by an exparte order. 2 3. None appeared on behalf of the assessee inspite of notice. We decided to proceed exparte. 4. A perusal of the order of the CIT(A) show that the CIT(A) has dismissed the appeal of the assessee in limine. In our considered view the CIT(A) ought to have decided the appeal on merits of the case, therefore, in the interest of justice and fair play we deem it fit to restore the issues to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 6. Decision announced in the open court 09.08.2023. Sd/- Sd/- [YOGESH KUMAR US] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi