ARM Agro Products Pvt. Ltd., New Delhi V. ITO ward-1(1), New Delhi

ITA 4476/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1417 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 4476/DEL/2019 [A.Y. 2010-11] M/s ARM Agro Products Pvt. Ltd Vs. The I.T.O 203, 2 nd Floor Akash Deep Building Ward - 1(1) 26-A, Barakhamba Road New Delhi New Delhi PAN : AADCA 9233 F (Applicant) (Respondent) Assessee By : None Department By : Shri Zahid Parvez, CIT- DR Date of Hearing : 24.05.2022 Date of Pronouncement : 24.05.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - I, New Delhi dated 31.12.2018 pertaining to Assessment Year 2010-11. 2 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee in limine. 3. None appeared on behalf of the assessee. We decided to proceed ex parte. The ld. DR was heard at length. Case records carefully perused. 4. A perusal of the order of the ld. CIT(A) shows that because of non- attendance during the appellate proceedings, the appeal of the assessee was dismissed by relying on the decision of the Hon'ble High Court of Madhya Pradesh in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480. 5. We are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case after affording reasonable and sufficient opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits after affording reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to avail the opportunity 3 and present its defence as and when opportunity is given by the ld. CIT(A). 7. In the result, the appeal of the assessee in ITA No. 4359/DEL/2019 is allowed for statistical purposes. The order is pronounced in the open court on 24.05.2022 in the presence of both the rival representatives. Sd/- Sd/- [N.K. CHOUDHRY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24 th May, 2022. VL/ 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 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