Asar Lubricants Pvt. Ltd., Delhi V. DCIT, Circle- 3(2), New Delhi

ITA 2517/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6837 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 21-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. A.D. JAIN, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.2517/Del/2019 Assessment Year: 2015-16 Asar Lubricants Pvt. Ltd. 433, Tower-2, Mount Kailash, Delhi-110065 PAN No. AAJCA2936M Vs DCIT Circle- 3 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Alka Gautam, Sr. DR. Date of hearing: 16/03/2022 Date of Pronouncement: 16/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-1, New Delhi dated 17.01.2019 pertaining to A.Y.2015-16. 2 2. The solitary grievance of the assessee is that the CIT(A) erred in confirming the addition on account of revenue from operations amounting to Rs.1,74,70,443/-. 3. None appeared on behalf of the assessee. We heard the DR at length. 4. We have carefully perused the orders of the authorities below. The returned loss of Rs.1.19 crores was assessed at Rs.55.60 lacs after making a disallowance of Rs.1,74,70,446/-. 5. We find that the assessment order is exparte framed u/s. 144 of the Act. 6. The assessee carried the matter before the CIT(A). Though the CIT(A) has referred to the issue of notice but we find that the appeal has been dismissed in limine without considering the merits of the case. 3 7. In the interest of justice we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits after affording the reasonable and sufficient opportunity of being heard to the assessee. 8. In the result, the appeal of the assessee is allowed for statistical purpose. 9. The order is pronounced in the open court on 16.03.2022 in the presence of Sr. DR. Sd/- Sd/- (A.D. JAIN) (N. K. BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER *NEHA* Date:- 16.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation 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 21.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order