DRA BLA BCL JV, New Delhi V. ACIT Central Circle-15, Delhi

ITA 2499/DEL/2022

AI Insights

The case involves DRA BLA BCL JV, the appellant, contesting an order from the Commissioner of Income Tax (Appeals)-26, New Delhi, which dismissed their appeal for the assessment year 2017-18. The dismissal was based on non-prosecution, as the assessee allegedly did not respond to notices. The tribunal noted the lack of clarity on the service of these notices and the absence of a decision on the merits of the case. Both parties agreed that the matter should be remanded back to the CIT (Appeals) for a thorough re-examination, ensuring the assessee is given a proper opportunity to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113167 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-11-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 10-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. No. 2499/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 2499/Del/2022 िनधाᭅरणवषᭅ/ Assessment Year: 2017-18 DRA BLA BCL JV, A-7, Mahipalpur, Brahmaputra House, New Delhi – 110 037. बनाम Vs. ACIT, Central Circle : 15, New Delhi. PAN No. AAAAD3168P अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Ajit Kumar Jha, Advocate; राज᭭वकᳱओरसे / Department by : Ms. Indu Bala Saini, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 28/11/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 31/01/2023 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)-26 [hereinafter referred I.T.A. No. 2499/Del/2022 2 to CIT (Appeals)] New Delhi, dated 27.07.2022 for assessment year 2017-18. 2. The ld. Counsel for the assessee, at the outset, submits that the ld. CIT (Appeals) passed ex-parte order dismissing the appeal of the assessee. The ld. Counsel for the assessee submits that as the appeal of the assessee has been dismissed without giving proper opportunity, the same be restored to the file of the ld. CIT (Appeals). 3. The ld. DR has no serious objection in sending the matter back to the ld. CIT (Appeals). 4. Heard rival submissions perused the orders of the authorities below. On perusal of the order of the ld. CIT (Appeals) it is noticed that notices were issued to the assessee and there was no response. It is not clear as to whether the notices have been served on the assessee. It is also noticed that the ld. CIT (Appeals) did not pass order on merits. The appeal was dismissed for non- prosecution. The ld. Counsel undertakes to be present before the ld. CIT (Appeals) whenever the appeal is posted for hearing. Taking the totality of facts under consideration, I am of the view that this matter should go back to the file of the ld. CIT (Appeals) for deciding afresh in accordance with law, after providing adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. I.T.A. No. 2499/Del/2022 3 Order pronounced in the open court on : 31/01/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 31/01/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 30.01.2023 Date on which the typed draft is placed before the dictating member 30.01.2023 Date on which the typed draft is placed before the other member 31.01.2023 Date on which the approved draft comes to the Sr. PS/ PS 31.01.2023 Date on which the fair order is placed before the dictating member for pronouncement 31.01.2023 Date on which the fair order comes back to the Sr. PS/ PS 31.01.2023 Date on which the final order is uploaded on the website of ITAT 31.01.2023 Date on which the file goes to the Bench Clerk 31.01.2023 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