Ayaan Buildcon Private Limited, New Delhi V. ACIT Central Circle-29, New Delhi

ITA 2267/DEL/2022

AI Insights

The case involves Ayaan Buildcon Pvt. Ltd., the appellant, contesting an order from the ld CIT(A)-30, New Delhi, which dismissed their appeal for the Assessment Year 2013-14. The dismissal was based on the appellant's non-appearance, presumed from notices sent to a registered email. The appellant argued that the appeal was dismissed erroneously and that the assessment was reopened without proper application of mind by the AO, rendering it invalid. The Senior DR supported the lower authorities' decisions but did not object to a fresh adjudication if deemed appropriate by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131262 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 15-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R. Kumar, Accountant Member ITA No. 2267/Del/2022 (Assessment Year: 2013-14) Ayaan Buildcon Pvt. Ltd, H-104, Friends Apartments, IP Extension, Patparganj, New Delhi Vs. ACIT, Central Circle-29, New Delhi (Appellant) (Respondent) PAN: AAKCA4383R Assessee by : Sh. Prince Bansal, CA Revenue by: Sh. Amit Katoch, Sr. DR Date of Hearing 10/07/2023 Date of pronouncement 14/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-30, New Delhi dated 20.07.2022 for AY 2013-14. 2. The assessee’s representative (AR) submitted that the ld CIT(A) has erred on facts and in law in dismissing the appeal of the appellant by erroneously assuming that the appellant assessee is not interested in pursuing the appeal solely on the basis of non-appearance of the appellant on the basis of notices apparently sent on registered email id. He further submitted that the ld CIT(A) has also erred in dismissing the appeal of the appellant without considering the fact that the assessment of the appellant was reopened mechanically without any application of mind and without verifying the fact of record by the AO, therefore, the same was bad in law and invalid. The ld AR submitted that the assessee has not ITA No. 2267/Del/2022 Ayaan Buildcon Pvt. Ltd Page | 2 been allowed opportunity of being heard therefore, first appellate order may kindly be set aside. 3. Replying to the above the ld Sr. DR supported the orders of the authorities below. However, in all fairness, the ld Sr. DR candidly submitted that if it is found just and proper then the department has no serious objection if the matter is restore to the file of the ld CIT(A) for afresh adjudication of the appeal after allowing due opportunity of hearing to the assessee. 4. In view of the above submissions we deem it proper to restore the appeal to the file of the ld CIT(A) for afresh adjudication of the first appeal of the assessee after allowing due opportunity of hearing to the assessee without being influenced with the earlier first appellate order. Order pronounced in the open court on 14/07/2023. -Sd/- -Sd/- (B. R. R. Kumar) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi