Baba Neelkanth Concast Steels Pvt. Ltd, Delhi V. ACIT, Circle-4(1), New Delhi

ITA 3570/DEL/2019

AI Insights

The case involves Baba Neelkanth Concast Steels Pvt. Ltd, the appellant, against the ACIT, Circle-4(1), New Delhi, the respondent, concerning the Assessment Year 2014-15. The appeal was against the order dated 19.11.2018 by the ld CIT(A)-33, New Delhi, where the appellant was not represented. Despite multiple notices, no representative appeared for the appellant during the tribunal hearing. The ld DR highlighted the appellant's persistent non-cooperation. However, considering the appellant's claim of an arbitrarily declined adjournment, the tribunal decided to set aside the previous order and remand the case back to the ld CIT(A) for a fresh decision after hearing the appellant.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 131148 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-11-2022
• Assessment Year: misc
• Appeal Filed On: 23-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3570/Del/2019 (Assessment Year: 2014-15) Baba Neelkanth Concast Steels Pvt. Ltd, S-12, UG, Padma Tower-2, 22 Rajindra Place, Delhi Vs. ACIT, Circle-4(1), New Delhi (Appellant) (Respondent) PAN: AACCN7622A Assessee by : None Revenue by: Sh. Kanv Bali, Sr. DR Date of Hearing 24/11/2022 Date of pronouncement 29/11/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. Heard and perused the record. 2. The assessee has preferred this appeal against the impugned order dated 19.11.2018 in Appeal No. 533/17-18 for Assessment Year 2014-15 passed by ld CIT(A)-33, New Delhi wherein, the assessee/ appellant was not represented. 3. None appeared for the assessee on 24.11.2022 at the time of hearing while notices have been repeatedly issued. 4. The ld DR submitted that the assessee is persistently non- cooperating. 5. Considering the fact that the ld CIT(A) had observed that there was no compliance while the assessee in the grounds raised has submitted that adjournment sought was arbitrarily declined. The ends of justice will be served by giving an opportunity to the assessee to contest on merits. The impugned order is accordingly set Page | 2 aside and the issue is restored to the file of the ld CIT(A) to give an opportunity of hearing to the assessee and decide the matter afresh. Order pronounced in the open court on 29/11/2022. -Sd/- -Sd/- (SHAMIM YAHYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29/11/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi