RGTL Industries Ltd, New Delhi V. ACIT, Central circle-16, New Delhi

ITA 7855/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1242 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 10-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 09-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.7855/DEL/2018 Assessment Year 2011-12 RGTL Industries Ltd., 26-A, Sadhna Enclave, Malviya Nagar, New Delhi. Vs. ACIT, Central Circle-16, New Delhi. TAN/PAN: AACCR8792D (Appellant) (Respondent) Appellant by: Shri Ved Jain, CA Shri Aman Garg, CA Respondent by: Shri Anuj Garg, Sr.D.R. Date of hearing: 11 10 2022 Date of pronouncement: 11 10 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap t io n ed ap p eal h as b een fi le d at th e in stan ce o f th e Assessee ag a in st t h e o rd er o f th e C o mmiss io n er o f In co me T ax (Ap p eals)-XXVI, New Delh i [‘CIT(A)’ in sh o rt], d ated 28 .0 9 .2 018 arisin g fro m th e a ssess men t o rd er d ated 3 0 .1 2 .2 01 6 p assed b y the Assessin g Offi cer (AO) un d er Sectio n 1 5 3A/1 4 3(3 ) o f t h e In co me Tax Act, 1 9 6 1 (th e Act) co n cern in g AY 2 0 11 -12 . 2 . As p er its g ro u nd s o f ap p eal, th e asse ssee h as ch allen g e d th e ad d itio n o f Rs.4 ,6 5 ,0 0 ,0 00 /- o n acco u n t o f bo gu s claim o f th e ex p en ses. 3 . On p eru sal o f th e o rd er o f th e C IT(A), we stra igh taway n o tice th a t th e CIT (A) h as d ismi ssed th e ap p eal b efo re i t fo r wan t I.T.A. No.7855/Del/2018 2 o f p ro secu tio n an d n o n atten d an ce. Th e CIT(A) h as not disp o sed o f th e ap p eal o n mer it b u t h as d is mi ss ed th e ap p eal o n acco u n t o f n o n p ro secu tio n . 4 . We straig h tway refer to Sec tio n 2 5 0 (6) o f th e Act wh ich en jo in s th at th e C IT(A) sh all st at e th e p o in ts fo r d etermin at io n b efo re i t an d th e d ecisio n sh al l b e r en d ered o n su ch po in ts a lo n g with reaso n s fo r th e d ecis io n . Th us, i t is in cu mb ent u p on th e CIT(A) to d eal wit h th e g ro un d s on mer its ev en in ex p arte o rd er. In v iew o f Sec t io n 2 5 0 (6) o f th e Ac t, th e CIT(A) h as n o p o wer to d ismiss an ap p eal o n acco un t o f n on -p ro secu tio n . This v iew is also tak en b y th e Ho n’b le Bo mb ay Hig h Co u rt in case o f CIT vs. Premku ma r Arju n da s Lu th ra HUF (2 0 1 7 ) 2 9 1 CTR 6 1 4 (Bo m. ). A b are g lace o f th e o rd er o f th e CIT(A) sh ows th at CIT(A) h as n o t ad d ressed itse l f o n th e v ario u s p o in ts p laced fo r its d e t ermin at io n at a ll an d d is mis s ed th e ap p eal o f assesse e fo r d efau lt in n on ap p earan ce. Need l ess to say , th e CIT(A) p lay s ro le o f b o th ad ju d icat in g au th o rity as wel l as ap p ella te au th o rity . Th u s, th e CIT(A) co u ld n o t h av e sh u n n ed the ap p eal fo r n o n -comp li an ce with o u t ad d ressin g th e issu e o n mer it s. 5 . In th e to tal i ty o f t h e circu ms tan ces , we co n sid er it ju s t and ex p ed ien t to resto re th e ma tter b ack to th e CIT(A) in th e larg er in teres t o f ju s ti ce with a v iew to en ab le th e asse ss ee to av ai l p ro p er o pp o rtu n ity fo r d isp o sal o f ap p eal b y th e CIT(A) on v ario u s p o in ts. Ne ed less to s ay , th e assesse e sh a ll ex te n d fu ll co - o p eratio n to th e CIT(A) with o u t an y d emu r, fai lin g wh ich , th e CIT(A) sh all at li b erty to co n clu d e th e ap p ella te pro ceed in g s in acco rd an ce with law. Hen ce, th e o rd er o f th e CIT(A) ap p ealed ag ain st, is se t as i d e an d all th e is s u es raised in th e imp u g n ed I.T.A. No.7855/Del/2018 3 ap p eal are res to red b ack to th e file o f th e CIT(A) fo r fresh ad ju d icat io n in acco rd an ce with law after g iv in g reaso n ab le o p po rtu n ity o f h ea rin g to th e asses se e. 6 . In th e resu l t, ap p eal o f th e as sesse e i s al lo wed fo r s ta ti sti cal p u rpo ses. Order pronounced in the open Court on 11/10/2022. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /10/2022 prabhat