Mekaster Engineering Ltd, New Delhi V. DCIT, Circle-16(2), New Delhi

ITA 3655/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4311 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3655/DEL/2019 [A.Y 2016-17) M/s Mekaster Engineering Ltd Vs. The Dy. C.I.T 908, 9 th Floor, Ansal Bhawan Circle – 16(2) New Delhi New Delhi PAN: AAACS 8785 P (Applicant) (Respondent) Assessee By : None Department By : Shri Jeetender Chand, Sr. DR Date of Hearing : 22.09.2022 Date of Pronouncement : 22.09.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - 6, New Delhi dated 09.07.2019 pertaining to A.Y. 2016-17. 2. The solitary grievance of the assessee is that the ld. CIT(A) erred in confirming the penalty of Rs. 68,83,592/- levied by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 2 3. None appeared on behalf of the assessee in spite of notice. The ld. DR was heard at length. Case records carefully perused. 4. We have heard the ld. DR at length. Case records carefully perused. A perusal of the order of the first appellate authority shows that the first appellate authority has dismissed the appeal of the assessee in limine. We, therefore, deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee in ITA No. 3655/DEL/2019 is allowed for statistical purposes. The order is pronounced in the open court on 22.09.2022. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22 nd September, 2022. VL/ 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk 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