Primus Capital Pvt Ltd, New Delhi V. ACIT Circle-20(1), New Delhi

ITA 2084/DEL/2019

AI Insights

The case involves Primus Capital Pvt Ltd, the appellant, contesting an order from the ld CIT(A)-7, New Delhi, dated 15.01.2019, which was passed ex-parte. The appellant was unable to appear before the ld CIT(A) due to a death in the family. The Tribunal found that no prejudice would be caused to the revenue by granting the appellant another opportunity to present their case. Consequently, the Tribunal remanded the matter back to the ld CIT(A) for a fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131830 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 29-11-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2084/Del/2019 : Asstt. Year : 2010-11 Primus Capital Pvt Ltd, Flat No. 207, Vardhman Mayur Market at CSC Mayur Vihar, Phase-2, New Delhi Vs ACIT, Circle-20(1), New Delhi (APPELLANT) (RESPONDENT) PAN NO. AAACR5326H Assessee by : Sh. Ved Jain, Adv Sh. Aman Garg, CA Revenue by : Sh. T. Kipgen, CIT DR Date of Hearing: 30.11.2022 Date of Pronouncement: 08.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal is filed by the assessee against the order of the ld CIT(A)-7, New Delhi dated 15.01.2019. 2. We find that the order of the ld CIT(A) has been passed an ex-parte on 15.01.2019. 3. At the outset it was submitted that, owing to the death in the family due appearance could not be made before the ld CIT(A) and prayed that given an opportunity due compliance would be made before the ld CIT(A). We find that no prejudice would be caused to the revenue if an opportunity of being heard ITA No. 2084/Del/2019 Primus Capital Pvt Ltd 2 is given to the assessee. Hence, the matter is remanded to the file of the ld CIT(A) to adjudicate the issue afresh. 4. The appeal of assessee is allowed for statistical purposes. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/02/2023 *Ajay Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR