Mekaster International P.Ltd, New Delhi V. ITO, Ward-16(2), New Delhi

ITA 2935/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5066 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2935/Del/2018 Assessment Year: 2013-14 Mekaster International P. Ltd., 908, Ansal Bhawan, 16, KG Marg, New Delhi. PAN: AAACM2202M Vs ITO, Ward-16(2), New Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Ms Ritu Singh Sharma, Sr. DR Date of Hearing : 19.07.2022 Date of Pronouncement : 21.07.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 30.01.2018 r.w. order dated 26.02.2018 of the CIT(A)-22, New Delhi, relating to assessment year 2013-14. 2. None appeared on behalf of the assessee when the matter was called for hearing. On perusal of appeal record especially the first appellate order, we are of the view that the appeal can be adjudicated in absence of the assessee after hearing the arguments of the ld. Sr. DR. Therefore, we proceed to adjudicate the appeal ex parte qua the assessee. 3. We find, in this case, the ld. CIT(A) has dismissed the appeal for want of prosecution by default without any adjudication on merits, whereas the ld.CIT(A) was duty-bound to decide the appeal on merits as per the provisions of sub-section (6) of section 250 of the ITA No.2935/Del/2018 2 Income-tax Act, 1961. The ld. Sr. DR also agreed to this proposition of law. Thus, this appeal is restored to the file of the ld.CIT(A) to decide the same on merits, after allowing due opportunity of hearing to the assessee. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 21.07.2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21 st July, 2022 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi