Hillridge Investment Ltd., Delhi V. ACIT, Central Circle- 32, New Delhi

ITA 4722/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9048 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MEEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.4722/Del/2018 Assessment Year: 2015-16 Hillridge Investment Ltd. 203, Aman Chamber, Pusa Road, Rajinder Place, Metro Station Central Delhi, New Delhi-110060 PAN No.AAACH0604A Vs ACIT Central Circle -32 New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Pradeep Kumar Meel, CIT DR Date of hearing: 09/11/2021 Date of Pronouncement: 09/11/2021 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-30, New Delhi dated 26.04.2018 pertaining to A.Y. 2015-16 2. The substantive grievance of the assessee is that the CIT(A) dismissed the appeal as non maintainable without condoning the delay of 12 days. 2 3. Vide application dated 02.11.2021 the assessee sought adjournment. However, after pursuing the grounds viz-a-viz the order of the first appellate authority we are of the considered view that the CIT(A) ought to have decided the appeal of the assessee on merits of the case instead of going into the technicalities of delay in filing the appeal which is very meager. 4. In the interest of justice and fair play we restore this appeal to the files of the CIT(A) with a direction to decide the appeal on merits of the case after giving a reasonable and fair opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court in the presence of both representatives on 09.11.2021. Sd/- Sd/- (KULDIP SINGH) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-09.11.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 09.11.2021 Date on which the typed draft is placed before the dictating Member 09.11.2021 Date on which the typed draft is placed before the Other member 09.11.2021 Date on which the approved draft comes to the Sr.PS/PS 09.11.2021 Date on which the fair order is placed before the Dictating Member for Pronouncement 09.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 09.11.2021 Date on which the final order is uploaded on the website of ITAT 09.11.2021 Date on which the file goes to the Bench Clerk 09.11.2021 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order