Shri Sidhdata Steel Tubes , Delhi V. ITO- Ward-59(3) , Delhi

ITA 2525/DEL/2022

AI Insights

The case involves Shri Sidhata Steel Tubes, the appellant, who appealed against the order of the NFAC, Delhi, dated 17.08.2022, pertaining to the assessment year 2008-09. The primary grievance was that the CIT(A)/NFAC passed the order ex parte without any findings on the merits of the case. The assessee had filed a return of income which was selected for scrutiny, and the assessment was completed under section 143(3) of the Income Tax Act at the same income declared. The CIT(A) dismissed the appeal in limine, prompting the assessee to appeal to the ITAT.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121182 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 08-05-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 13-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2525/Del/2022 Assessment Year: 2008-09 Shri Sidhata Steel Tubes C/o Rajat Gupta 12-A, Kh No.12/23, Sewa Dham Road, Mandoli Industries Area, New Delhi-110093 PAN No.AAOFS3736K Vs ITO Ward- 59 (3) Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Gupta, CA Respondent by Ms. Yamini Goutam, Sr DR Date of hearing: 09/05/2023 Date of Pronouncement: 09/05/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 17.08.2022 pertaining to A.Y.2008-09. 2. The substantive grievance of the assessee is that the CIT(A)/NFAC erred in passing the order exparte without giving any finding on merits of the case. 3. Briefly stated the facts of the case are that the assessee filed his return of income on 30.12.2015 at Rs. 86,37,320/-. The return was selected for scrutiny assessment and the assessment 2 was completed u/s.143(3) of the Act at the assessed income of Rs.86,37,320/-. Assessee preferred an appeal before the CIT(A), though the CIT(A)/NFAC has mentioned the date of notice and the date of hearing in the body of the appellate order but dismissed the appeal in limine. 4. In our humble opinion the appellate authority ought to have decided the appeal on merits of the case, therefore, in the interest of justice and fair play we deem it proper to restore the issue to the files of the CIT(A). The CIT(A) is directed to decide the appeal after affording a reasonable and sufficient opportunity of being heard to the assessee. Needless to mention the appeal must be decided on merits of the case. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 6. Decision announced in the open court on 09.05.2023. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .05.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi