Impact Amrop International Pvt. Ltd., Gurgaon V. ITO, Ward-2(3), New Delhi

ITA 6681/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6812 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMAPANI BORA
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.6681/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. Impact Amrop International Pvt. Ltd., vs. ITO, Ward 2(3), 3 rd Floor, Global Business Park, Tower B, New Delhi. Gurgaon. (PAN : AAACI4043A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Kumar Padmapani Bora, Sr.DR Date of Hearing : 08.12.2021 Date of Order : 08.12.2021 O R D E R PER ANIL CHATURVEDI, AM : Aforesaid appeal has been filed by the assessee against the impugned order dated 09.08.2018 passed by the ld. CIT (A)-I, New Delhi for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2014-15. 2. In various grounds of appeal, the assessee has mainly challenged the ex-parte order passed by the ld. CIT (A) and not deciding the issue on merits. Besides this, assessee has raised ITA No.6681/Del./2018 2 grounds on merits which is mainly on addition of Rs.1,59,78,396/- on account of sundry creditors as well as disallowance under section 14A of the Act. 3. None appears on behalf of the assessee despite service of notice. 4. From the perusal of the ld. CIT (A)’s order, we find that though on various date of hearing, certain compliance was made by the assessee by seeking adjournment, however on final date of hearing, none appeared and accordingly, ld. CIT (A) has dismissed the appeal ex-parte without considering the issues raised before him on merits. In view of the above and in the interest of justice, the matter is restored back to the ld. CIT (A) to decide afresh after giving due and effective hearing to the assessee. Consequently, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in open court on this 8 th day of December, 2021 after the conclusion of the hearing. Sd/- sd/- (AMIT SHUKLA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 8 TH day of December, 2021 TS ITA No.6681/Del./2018 3 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-I, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.