Indra Mohan Gupta, Amroha V. ITO WARD - 1(4), AMROHA

ITA 290/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3493 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 13-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

I.T.A. No. 290/Del/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 290/Del/2020 िनधाᭅरणवषᭅ/Assessment Year: 2015-16 Indra Mohan Gupta, C/o. Swati Medical, Hall Bazar, Amroha, Uttar Pradesh – 244 221. बनाम Vs. Income Tax Officer, Ward : 1 (4) Amroha. PAN No. ADRPG0698J अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे /Revenue by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing: 14/03/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 28/04/2022 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), Moradabad, [hereinafter referred to CIT (Appeals)] for the assessment year 2015-16 arising out of the assessment order passed under Section 143(3) read with Section 148 of the Income Tax Act, 1961 (the Act) in dismissing the appeal for non-prosecution. I.T.A. No. 290/Del/2020 2 2. In spite of issue of notice none appeared. The appeal is disposed of on hearing the ld. DR on merits. 3. On perusal of the order of the ld. CIT (Appeals) it is observed that the appeal of the assessee was dismissed by the ld. CIT (Appeals) for non-prosecution. The appeal was dismissed ex-parte by the ld. CIT (Appeals) applying the decision of Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del). 4. The ld. CIT (Appeals) should have disposed of the appeal on merits rather than dismissing the appeal for non-prosecution. Therefore, in the interest of justice this appeal is restored back to the file of the ld. CIT (Appeals) who shall decide the appeal on merits in accordance with law, after providing adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on : 28/04/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 28/04/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; I.T.A. No. 290/Del/2020 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 25.04.2022 Date on which the typed draft is placed before the dictating member 26.04.2022 Date on which the typed draft is placed before the other member 28.04.2022 Date on which the approved draft comes to the Sr. PS/ PS 28.04.2022 Date on which the fair order is placed before the dictating member for pronouncement 28.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 28.04.2022 Date on which the final order is uploaded on the website of ITAT 28.04.2022 Date on which the file goes to the Bench Clerk 28.04.2022 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