Bhanot Construction and Housing Ltd., New Delhi V. ACIT Circle-4(2), New Delhi

ITA 372/DEL/2021

AI Insights

The case involves M/s Bhanot Construction & Housing Ltd., the appellant, against the ACIT, Circle-4(2), New Delhi, the respondent. The appeal was filed against the order of the ld. CIT(A)-2, New Delhi dated 16.05.2019, which had dismissed the assessee's appeal due to non-compliance before the Assessing Officer (AO). The assessee argued that their non-appearance was due to reasons beyond their control. The Tribunal, considering the compliance made before the AO, decided to remand the matter back to the CIT(A) for a fresh adjudication on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115960 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 30-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GIAN BHARDWAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 372/Del/2021: Asstt. Year: 2015-16 M/s Bhanot Construction & Housing Ltd., 310-311, Bhanot Corner, 1-2, Pamposh Enclave, Greater Kailash-I, New Delhi Vs. ACIT, Circle-4(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACB0949A Assessee by : Sh. Gian Bhardwaj, FCA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 07.08.2023 Date of Pronouncement: 30.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, New Delhi dated 16.05.2019. 2. The appeal of the assessee has been dismissed due to non- compliance by the assessee before the AO. Before us, it was argued that the assessee could not appear before the AO owing to reasons beyond their control. Before us, it was submitted that given an opportunity due to compliance made before the AO and hence, in the interest of justice, we remand the matter back to the file of the ld. CIT(A) to afford an opportunity to the assessee and adjudicate de novo on merits of the case. 2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/08/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 30/08/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR