XAVIENT SOFTWARE SPLUTIONS INDIA PVT LTD, NOIDA V. ACIT CIRCLE 3 NOIDA, NOIDA

ITA 2197/DEL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9730 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2016-2017
• Appeal Filed On: 01-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 251

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. Shamim Yahya, Accountant Member Sh. C. N. Prasad, Judicial Member ITA No. 2197/Del/2023 : Asstt. Year : 2016-17 Xavient Software Solutions India Pvt. Ltd., 54, NSEZ Phase-2, Noida-201301 Vs ACIT, Circle-3, Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AAACX0465F Assessee by : Sh. Somil Agarwal, Adv. Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 28.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Sh. Shamim Yahya, Accountant Member: This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 10.06.2023 and pertaining to Assessment Year 2016-17. 2. Although, the assessee has raised various grounds. The ld. Counsel of 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, the ld. 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.” 3. In this case, pursuant to Assessment Order passed by the AO dated 13.12.2018, the assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) noted that several dates have been ITA No. 2197/Del/2023 Xavient Software Solutions India Pvt. Ltd. 2 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 30/11/2023. Sd/- Sd/- (C. N. Prasad) (Shamim Yahya) Judicial Member Accountant Member Dated: 30/11/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR