Indo Bevtrade Private Limited, New Delhi V. ACIT, CPC -TDS, Ghaziabad

ITA 179/DEL/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6293 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 30-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 178/DEL/2022 [A.Y 2014-15] ITA No. 179/DEL/2022 [A.Y 2015-16] M/s Indo Bevtrade Pvt Ltd Vs. The A.C.I.T. 12, C-D, Vasant Square Mall CPC-TDS Vasant Kunk, South Delhi Ghaziabad New Delhi PAN: AAACI 0531 R (Applicant) (Respondent) Assessee By : None Department By : Shri M. Baranwal, Sr. DR Date of Hearing : 22.03.2022 Date of Pronouncement : 22.03.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- These two separate appeals by the assessee are preferred against the order of the ld. CIT(A) - 26 New Delhi dated 29.11.2021 pertaining to Assessment Years 2014-15 and 2015-16. 2 2. For the sake of our convenience and on finding common issues, both these appeals are disposed of by this common order for the sake of convenience and brevity. 3. The sum and substance of the common grievance of the assessee in both these appeals is that the ld. CIT(A) erred in dismissing the appeals of the assessee ex-parte in limine. 4. None appeared on behalf of the assessee. 5. The ld. DR strongly supported the findings of the lower authorities. 6. We have carefully perused the orders of the authorities below. There is no doubt that the appeal of the assessee has been dismissed ex-parte. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A). 7. The assessee is directed to represent his case with supporting documentary evidences and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee. 3 8. In the result, both the appeals of the assessee in ITA Nos. 178 & 179/DEL/2022 are allowed for statistical purposes. The order is pronounced in the open court on 22.03.2022. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22 nd March, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order