KRN JEWELERS AND BULLION PRIVATE LIMITED,DELHI V. ITO,WARD-14(4), DELHI

ITA 2795/DEL/2024

AI Insights

The case involves KRN Jewelers And Bullion Private Limited, which appealed against the order of the National Faceless Appeal Centre (NFAC) pertaining to the assessment year 2017-18. The NFAC had dismissed the assessee's appeal for want of prosecution, as the assessee failed to submit necessary documents despite multiple opportunities. The Tribunal found that the NFAC had not decided the appeal on its merits, which is required under section 250(6) of the Income Tax Act. Consequently, the Tribunal restored the matter to the NFAC with directions to re-examine the case on its merits and provide a final opportunity to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361087 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: CIT v. B. N. Bhattarcharjee and another (10 CTR354)
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE. LD.; OM PRAKASH
• Section: 143(3); 2

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH, MANISH AGARWAL, ACCOUTANT MEMBER ITA No.2795/Del/2024 Assessment Year: 2017-18 KRN Jewelers And Bullion Private Limited 2/664 Jheel Kurenja Geeta Colony New Delhi 110031 PAN No. AAECK4312Q Vs. Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Om Prakash Sr. DR. Date of hearing: 20/05/2025 Date of Pronouncement: 20/05/2025 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre/ Commissioner of Income Tax (Appeals) Delhi[hereinafter referred to as “NFAC”] vide order dated02.04.2024 pertaining to A.Y. 2017-18 pertaining to arises out of the assessment order dated09-12-2019under section 2 143(3)of the Income Tax Act 1961 [hereinafter referred as ‘the Act’].The assessee has raised the various grounds in appeal. 2. The brief facts of the case are that the assesseefiled return of income on 16-03-2018 declaring income of Rs 6,53,140/-. The case was selected for scrutiny through CASSand notice u/s 143(2) of the Act was issued through ITBA system and also through speed post. After considering the submission made by the assessee the A.O. completed the assessment under section 143(3) of the Act on 09-12-2019 determining the total income of the assessee at Rs 92,37,001/- Aggrieved the order of the A.O. the assessee filed the appeal before the Ld. NFAC. The assessee did not file the submission before the Ld. NFAC despites various opportunities granted, the Ld. NFAC relying on the decision of CIT v. B. N. Bhattarcharjee and another (10 CTR354) dismissed the appeal of the assessee for want of prosecution. 3. Aggrieved with the said order of the Ld.NFAC, the assessee is in appeal before the Tribunal. 4. We have heard the Ld. Sr. DR and gone through the material on record. None is present for assessee. Ld. Sr. DR admitted this fact that despite opportunities granted by the Ld. NFAC the assessee did not submit the submission before the authority for which ex-parte order has been passed by the Ld. NFAC. However, the Ld. NFAC in the instant case has not 3 decided the appeal on merit which he was supposed to as per the provision of the section 250(6) of the Act. 5. Since in the case in hand the Ld. NFAC) has simply dismissed the appeal for want of prosecution and without being heard to the assessee. Considering the totality of the facts and circumstances of the case and for the fair play we deem fit to restore the issue to the file of the Ld. NFAC with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue on merit. The assessee is also directed to cooperate in the proceedings before the Ld. NFAC. The grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 20.05.2025. Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-20.05.2025 f{x~{tÜ? fÜA cf f{x~{tÜ? fÜA cf f{x~{tÜ? fÜA cf f{x~{tÜ? fÜA cf Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) ` 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "