Ranjitgarh Finance Co. P.Ltd, New Delhi V. ITO WARD-21(1), New Delhi

ITA 7974/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2328 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 30-09-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3); 14A; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No.7974/Del/2019 Assessment Year: 2015-16 Ranjitgarh Finance Co. P. Ltd., SD-82, Pitampura, New Delhi PIN: 1100 34 Vs. ITO, Ward-21(1). New Delhi PAN :AABCR8108C (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 28.09.2019 of learned Commissioner (Appeals)-7, New Delhi for the assessment year 2015-16. 2. We have heard Shri Milind Gautam, learned counsel for the assessee and Ms. Indu Sen, learned Departmental Representative. Appellant by Shri Milind Gautam, Adv. Assessee by Ms. Indu Sen, SR. DR Date of hearing 28.06.2022 Date of pronouncement 28.06.2022 2 ITA No.7974/Del./2019 3. The primary grievance of the assessee is against ex parte disposal of its appeal by learned Commissioner (Appeals). 4. Briefly, the facts are, assessee is a resident company. For the assessment year under dispute, assessee filed its return of income on 29.09.2015, declaring nil income. Assessment in case of the assessee was completed under Section 143(3) of the Act vide order dated 16.11.2017, determining the total income at Rs.18,49,986. The variation in the income declared and income determined was due to non-grant of adjustment of brought forward loss and disallowance made under Section 14A read with Rule 8D. Against the assessment order so passed, assessee preferred an appeal before learned Commissioner (Appeals). However, alleging repeated non-appearance by assessee in the appeal proceedings, learned Commissioner (Appeals) proceeded ex parte against the assessee and dismissed the appeal. 5. On a reading of the observations of learned Commissioner (Appeals) in paragraph 2.2 and 3 of the impugned order, it is abundantly clear that he has dismissed assessee’s appeal for non- prosecution without deciding the grounds on merits. Though, we are 3 ITA No.7974/Del./2019 of the view that in case of repeated non-compliance by assessee in the first appellate proceedings, learned Commissioner (Appeals) is well within his rights to proceed ex parte, however, as per the mandate of section 250 of the Act, he has to decide the appeal on merits. However, that is not the case here. As observed earlier, learned Commissioner (Appeals) has not decided the grounds raised before him on merits and has simply dismissed the appeal for non- prosecution. Accordingly, we have no hesitation in setting aside the impugned order of learned Commissioner (Appeals) and restoring the issues, arising in the present appeal back to him for de novo adjudication on merits after due opportunity of being heard to the assessee. Grounds are allowed for statistical purposes. 6. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 28 th June, 2022. Sd/- Sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28 th June, 2022. Mohan Lal 4 ITA No.7974/Del./2019 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 28.06.2022 2. Date on which the draft of order is placed before the Dictating Member: 28.06.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 28 .06.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 28.06.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 28.06.2022 7. Date on which the final order is uploaded on the website of ITAT: 30.06.2022 8. Date on which the file goes to the Bench Clerk 30.06.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: