Anant Jewellers, New Delhi V. DCIT Central Circle-1, New Delhi

ITA 303/DEL/2023

AI Insights

The case involves Anant Jewellers, the appellant, who challenged the orders of the Commissioner of Income Tax (Appeals)-23, New Delhi, for the assessment years 2017-18 and 2018-19. The appeals were initially dismissed in limine by the Commissioner due to the absence of grounds of appeal in the appeal memo, which was an inadvertent omission by the assessee. The tribunal, considering the submissions and the inadvertent nature of the omission, decided to restore the appeals to the Commissioner for a decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300797 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-03-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 07-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.303 & 304/Del/2023 Assessment Years: 2017-18 & 2018-19 Anant Jewellers, 1157/1124, Shop No.5, 1 st Floor, Kucha Mahajani, Chandni Chowk, New Delhi Vs. DCIT, Central Circle-1, New Delhi PAN :AASFA3688A (Appellant) (Respondent) ORDER Captioned appeals have been filed by the assessee challenging two separate orders, both dated 09.12.2022, of learned Commissioner of Income Tax (Appeals)-23, New Delhi, pertaining to assessment years 2017-18 and 2018-19. 2. I have considered rival submissions and perused the materials on record. Learned counsel appearing for the assessee submitted before me that the appeals filed before learned Commissioner (Appeals) were dismissed in limine, since, the assessee inadvertently did not file any grounds of appeal along Appellant by Sh. Priyanshu Singhal, CA Department by Sh. Om Parkash, Sr. DR Date of hearing 20.03.2023 Date of pronouncement 31.03.2023 ITA Nos.303 & 304/Del/2023 AYs: 2017-18 & 2018-19 2 | P a g e with the appeal memo. He submitted, though, the assessee filed submission contesting the additions made by the Assessing Officer, however, since no ground of appeal was filed, the appeals were dismissed in limine. Thus, learned counsel made a prayer to restore the matters back to learned Commissioner (Appeals) for enabling the assessee to rectify the defects by filing the grounds of appeal so that the appeals can be decided on merits. 3. Learned Departmental Representative agreed for restoration of the matters to the first appellate authority. 4. Having considered rival submissions in the context of facts and materials on record, I find that in the appeal memo filed before learned Commissioner (Appeals), the assessee did not raise any grounds of appeal, though, in course of appellate proceedings, the assessee filed submissions contesting the additions made by the Assessing Officer. Therefore, appeals filed by the assessee were defective. 5. Be that as it may, it is the submission of learned counsel for the assessee before me that due to sheer inadvertence, grounds of appeal were not filed along with appeal memo. Keeping in view the fact that assessee’s appeal were not decided on merits, in the interest of fair play and justice, I am inclined to set aside the ITA Nos.303 & 304/Del/2023 AYs: 2017-18 & 2018-19 3 | P a g e impugned orders of learned Commissioner (Appeals) and restore the matters back to him for fresh adjudication. The assessee is directed to remove the defects in the appeals by filing grounds of appeal before the first appellate authority. Once defects are removed, learned Commissioner (Appeals) shall decide the appeals on merits after providing due and reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purposes. 6. In the result, appeals are allowed for statistical purposes. Order pronounced in the open court on 31 st March, 2023 Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31 st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi