Super King Investments Pvt. Ltd., New Delhi V. ITO, ward-24(4), New Delhi

ITA 929/DEL/2020

AI Insights

The case involves M/s. Super King Investments Pvt. Ltd., which appealed against the order of the CIT(A) dated 15.01.2020. The CIT(A) had dismissed the appeal due to non-appearance of the assessee's counsel and sustained the additions made by the Assessing Officer (AO) regarding an interest amount of Rs. 5,11,55,584 claimed on the basis of accrual of interest. The Tribunal noted that the assessee had previously attended hearings and that the counsel's absence on the specific date was due to urgent work. The Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113950 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: G
• Next Hearing Date: 17-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.929/Del/2020, A.Y. 2016-17 M/s. Super King Investments Pvt. Ltd., 59-A/19, Plot No. 44, Ground Floor, Gali No. 3, Guru Nanak Pura, Laxmi Nagar Delhi PAN : AABCS0875R Vs. ITO, Ward-24(4), New Delhi Appellant Respondent Assessee by None Revenue by Ms. Sangeeta Yadav, Sr. DR Date of hearing: 18.01.2023 Date of Pronouncement: 18.01.2023 ORDER Per Anubhav Sharma, JM : 1. Heard and perused the record. 2. Assessee has preferred this appeal against the impugned order of Ld. CIT(A) dated 15.01.2020 whereby the appeal of assessee was dismissed for non-appearance and prosecution and also sustained additions on merits. ITA No. 929.Del.2020 M/s. Super King Investments P. Ltd. 2 The assessee has challenged the same before this Tribunal raising following grounds :- “1. That Ld. CIT(A) has wrongly and illegally passed ex- party order in spite of the facts that the appeal was regularly attended before his predecessor and on the appointed date i.e. on 14.01.2020, our counsel was out of station for some urgent work, the appellant prays to set aside the appeal order. 2. That the CIT(A) has wrongly and illegally confirmed the order of Ld. AO in respect of addition of Rs. 5,11,55,584/-, the amount of interest claimed during the year on the basis of accrual of interest, his action is unjust, arbitrary and against the facts and circumstances of the case. 3. That the appellant craves leave to add, alter or delete any ground of appeal with the leave of the Hon’ble Bench.” 3. As the case was called for hearing today, non-appeared for the assessee and the record shows that of earlier opportunities also non-appeared, though notices have been issued repeatedly. It appears that the assessee is not interested to prosecute the appeal. On hearing Ld. DR she supported the findings of Ld. Authorities below and submitted that assessee is habitual of not giving assistance. 4. Giving thoughtful consideration to the matter on record and the submissions it can be observed that Ld. CIT(A) in the impugned order mentions that on three occasions Sh. S.K.Chaturvedi, CA appeared for the assessee. Thereafter notices were affixed at the address provided. As non-appeared, in para no. 4, the Ld. CIT(A) dismissed the appeal for non-appearance. However, in para 5 also sustained the addition on merits observing that in appellate proceedings neither Ld. AR has attended nor any further details have been filed by appellant company. ITA No. 929.Del.2020 M/s. Super King Investments P. Ltd. 3 5. The bench is of considered opinion that the irregularity lies in the facts of dismissing the appeal for non-prosecution then also on merits for mere non- prosecution without examining the merits of the grounds. The end of justice require giving assessee opportunity to contest before ld. CIT(A) on merits. Accordingly, ground no. 1 is allowed and the appeal is allowed for statistical purposes. Ld. CIT(A) shall given opportunity of hearing and decide the appeal argued on merits. Order pronounced in the open court on 18 th January, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-18.01.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI