Vijay Kumar Marwah, Faridabad V. ACIT, Circle--2(1), Faridabad

ITA 586/DEL/2023

AI Insights

The case involves an appeal by Vijay Kumar Marwah against the order of the NFAC, which pertained to the assessment year 2019-20. The primary grievances of the assessee included the lack of sufficient opportunity for a hearing and the passing of an ex-parte order without proper notice. The dispute centered on the delay in the deposit of EPF/ESI. The NFAC had dismissed the appeal based on a precedent set by the Supreme Court, which was followed by the Tribunal in their decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121318 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 28-02-2023
• Other Referred Cases: Checkmate Services Private Limited vs. 448 ITR 518
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT, JUDICIAL MEMBER ITA No.586/Del/2023 Assessment Year: 2019-20 Vijay Kumar Marwah Plot No.74, Sector-24, NIT Faridabad, Haryana 121005 PAN No.ACQPM9213P Vs ACIT Circle -2 (1) Faridabad (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Amit Katoch, Sr DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 23.01.2023 by NFAC, Delhi pertaining to A.Y.2019-20. 2. The grievance of the assessee read as under :- 1. The Ld. CIT(A) has erred in law and facts by not providing sufficient opportunity of hearing and passing the order Ex-parte without serving notice to the Appellant. 2. The Ld. CIT(A) failed to take notice of the information posted by the Assessee on e-portal for the change of his 2 mail id and passed the order without second mail and thus sufficient opportunity was not provided. 3. None appeared on behalf of the assessee inspite of notices, therefore, we decided to proceed exparte. 4. On perusal of the order of the CIT(A) we find that the quarrel relates to the delay in the deposit of EPF/ESI. We find that the CIT(A) / NFAC has dismissed the appeal of the assessee following the binding decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited 448 ITR 518. 5. Since the NFAC has followed the binding decision of the Hon’ble Supreme Court we do not find any reason to interfere with the findings of the NFAC. The appeal of the assessee is dismissed. 6. Decision announced in the open court on 22.08.2023. Sd/- Sd/- [KUL BHARAT] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi