XAVIENT SOFTWARE SOLUTIONS INDIA P LTD, NOIDA V. ACIT CIRCLE 3 , NOIDA

ITA 2118/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4234 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 16-01-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 251

Judgement Text

ITA No.- 2118/Del/2023 Xavient Software Solutions India P. Ltd. Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 2118/DEL/2023 (Assessment Year- 2013-14) Xavient Software Solutions India P. Ltd., Noida. Vs. ACIT, Circle-3, Noida. APPELLANT RESPONDENT PAN No: AAACX0465F Assessee By : Shri Somil Agarwal, Adv. Revenue By : Ms. Maimun Alam, Sr. DR Date of Hearing : 17.01.2024 Date of Pronouncement : 22.01.2024 ORDER PER SHAMIM YAHYA, A.M. This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 31.05.2023 and pertaining to Assessment Year 2013-14. 2. Although, the assessee has raised various grounds. The Ld. Counsel for the assessee at the beginning pressed for the ground no. 1 which reads as under: “1. That having regard to facts and circumstances of the case, Ltd. CIT(A), NFAC has erred in Law by passing ex-parte order dismissing the appeal for non- representation/non-prosecution without deciding the issues on merit.” ITA No.- 2118/Del/2023 Xavient Software Solutions India P. Ltd. Page 2 of 3 3. In this case, pursuant to Assessment Order passed by the AO dated 30.12.2016, the assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) noted that several dates have been fixed but the assessee has not appeared. Hence, the ld. CIT(A) dismissed the appeal for non-prosecution . 4. Against this order, the assessee has filed appeal before us. 5. We have heard both the parties and perused the material on record. We find that Section 251 of the Income Tax Act dealing with the powers of ld. CIT(A) does not provide for dismissal of the appeal for non-prosecution. Hence, we remit the issue to the file of the ld. CIT(A). The ld. CIT(A) shall pass speaking order after giving an opportunity to the assessee . 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 22/01/2024. Sd/- Sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/01/2024 (Pooja) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ITA No.- 2118/Del/2023 Xavient Software Solutions India P. Ltd. Page 3 of 3 ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 17.01.24 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