Subodh Kumar Jha, New Delhi V. ITO Ward 29(3), New Delhi

ITA 2237/DEL/2023

AI Insights

This case involves an appeal by Shri Subodh Kumar Jha against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which had dismissed his appeal in limine for non-prosecution without deciding on the merits. The ITAT found that the dismissal without addressing the substantive issues was unjustified and thus restored the appeal to the CIT (Appeals) for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113163 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 06-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 2237/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 2237/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2012-13 Shri Subodh Kumar Jha, H-80, 3 rd Floor, Kalkaji, New Delhi – 110 019. बनाम Vs. Income Tax Officer, Ward : 29 (3), New Delhi. PAN No. AEXPJ1274N अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Neelkanth Khandelwal, Advocate; & Ms. Shivangi Kumar, Adv.; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 03/10/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 11/10/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to I.T.A. No. 2237/Del/2023 2 CIT (Appeals)]/National Faceless Appeal Centre [NFAC] Delhi, dated 21.06.2023 for assessment year 2012-13. 2. The assessee raised several grounds on merits and also the ld. CIT (Appeals) passed ex-parte order. 3. The Ld. Counsel for the assessee, at the outset, submits that the appeal of the assessee was dismissed in limine by the ld. CIT (Appeals) observing that appellant is not interested in prosecuting the appeal filed. The ld. Counsel submits that the appeal was dismissed by the ld. CIT (Appeals) without deciding the issue on merits. The ld. Counsel, therefore, requests for restoring the appeal back to the file of the ld. CIT (Appeals) for providing an opportunity to the assessee and to decide the appeal on merits. 4. The ld. DR has no serious objection in restoring the appeal to the file of the ld. CIT (Appeals). 5. On hearing both the sides and perusing the order of the ld. CIT (Appeals) we observe that the appeal of the assessee was dismissed in limine by the ld. CIT (Appeals) for non-prosecution. The ld. CIT (Appeals) has not decided the issues on merits which, in my opinion, is not justified. Therefore, this appeal is restored to the file of the ld. CIT (Appeals) and the same shall be disposed of on merits after providing an opportunity of hearing to the assessee. The assessee is also directed to co-operate with the proceedings before the ld. CIT (Appeals) and provide necessary I.T.A. No. 2237/Del/2023 3 information to support the claim/grounds raised before the ld. CIT (Appeals). 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 11/10/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 11/10/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 05.10.2023 Date on which the typed draft is placed before the dictating member 06.10.2023 Date on which the typed draft is placed before the other member 11.10.2023 Date on which the approved draft comes to the Sr. PS/ PS 11.10.2023 Date on which the fair order is placed before the dictating member for pronouncement 11.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 11.10.2023 I.T.A. No. 2237/Del/2023 4 Date on which the final order is uploaded on the website of ITAT 11.10.2023 Date on which the file goes to the Bench Clerk 11.10.2023 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