Central Bombay Cable Network Limited, New Delhi V. ACIT, Circle-5(2), New Delhi

ITA 4402/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6281 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH
• Assessee Lawyers: GULSHAN GABA
• Section: 5(2)

Judgement Text

I.T.A.No.4402/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A No.4402/Del/2019 /Assessment Year: 2014-15 Central Bombay Cable Network Limited, B-10, Essel House, Lawrence Road, Industrial Area, New Delhi. ब म Vs. ACIT Circle 5(2) New Delhi. PAN No. AACCC1940L अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Gulshan Gaba, AR राज वक ओरसे /Revenue by Shri Jagdish Singh, Sr. DR स ु नवाईक तारीख/ Date of hearing: 23.03.2022 उ ोषणाक तारीख/Pronouncement on 23.03.2022 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of Ld. CIT(Appeals)-33, New Delhi dated 21.03.2019 for AY 2014-15. 2. At the outset, the Ld. Counsel for the assessee submits that the Ld. CIT(A) passed ex-parte order without giving proper opportunity of being heard to the assessee. Therefore, the Ld. Counsel for the assessee submits that the appeal may be restored back to the file of the Ld. I.T.A.No.4402/Del/2019 2 CIT(A) for adjudicating afresh after providing adequate opportunity to the assessee. 3. The Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A) for deciding the appeal afresh. 4. On hearing both the sides and perusing the orders of the Ld. CIT(A), we noticed that the Ld. CIT(A) dismissed the appeal as the assessee in column no. 14 in Form no. 35, it is stated that there is no delay in filing the appeal though the appeal was filed belatedly. This is the only reason given by the Ld. CIT(Appeals) in dismissing the appeal of the assessee. In the interest of justice, we are of the view that this appeal should go back to the file of the Ld. CIT(A) for deciding afresh. Accordingly, we restore this appeal to the file of the Ld. CIT(A) for denovo adjudication in accordance with law. Assessee may file delay condonation application before the Ld. CIT(A) and the same may be considered by the Ld. CIT(A) on merits. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 23/03/2022 Sd/- Sd/- (ANADEE NATH MISSHRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/03/2022 *Kavita Arora, Sr. P.S. I.T.A.No.4402/Del/2019 3 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi