SOLITAIRE WORLD PVT LTD,NEW DELHI V. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 3450/DEL/2024

AI Insights

The case involves Solitaire World Pvt. Ltd., the appellant, contesting the orders of the Ld. CIT(A) which confirmed the assessment orders and separate penalty orders under sections 143(3), 271AAC(1), 271A, and 270A of the Income Tax Act, 1961 for the Assessment Year 2017-18. The appeals were directed against the ex-parte orders passed by the Ld. CIT(A) due to the appellant's failure to attend the hearings, attributed to the death of their counsel. The Tribunal considered the circumstances and the assurance of the appellant to fully cooperate in the fresh proceedings, leading to the decision to remand the matter back to the Ld. CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312936 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: MANISH UPNEJA; SANJU
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

" 1 ITA No. 3453, 3450, 3451 &3452 /Del/2024 Solitaire World Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3453/Del/2024 (A. Y 2017-18) ITA No. 3450/Del/2024 (A. Y 2017-18) ITA No. 3451/Del/2024 (A. Y 2017-18) ITA No. 3452/Del/2024 (A. Y 2017-18) Solitaire World Pvt. Ltd. 403, Fourth Floor, 2633-2634, Bank Street, karol Bagh, New Delhi PAN: AAOCS1369R Vs. Deputy Commissioner of Income Tax Central Circle-28, 3rd floor, room No. 317, E-2, ARA Centre, Jhandewalan Extension, New Delhi Appellant Respondent Assessee by CA Manish Upneja and Advocate Sanju Kumari Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 29/04/2025 Date of Pronouncement 30/04/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above four captioned appeals are directed against the orders of the Ld. CIT(A) dated 27/05/2024 pertaining to Assessment Year 2017- 18, wherein the Ld. CIT(A) has confirmed the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (‘Act’ for short) and also 2 ITA No. 3453, 3450, 3451 &3452 /Del/2024 Solitaire World Pvt. Ltd. Vs. DCIT confirmed the separate orders of penalty passed u/s 271AAC(1), 271A and 270A of the Act respectively. 2. The Ld. Counsel for the Assessee submitted that order of the Ld. CIT(A) on the quantum appeal as well as consequential appeals filed against the orders of penalty are ex-parte. The Ld. Counsel further submitted that the erstwhile counsel passed away in the month of July, 2023, which resulted in appellant’s inability to attend the hearing which ultimately resulted in passing the ex-parte orders by the Ld. CIT(A), which are impugned in the captioned Appeals. The Ld. Counsel further assured before us that, proper and effective representation of the Assessee will be made before the Ld. CIT(A) and will attend and fully co- operate with the first appellate proceeding, thus, sought for remanding the matter to the file of the Ld. CIT(A) for deciding the appeal afresh. 3. Per contra the Ld. Department's Representative submitted that the present appeal being a second round of litigation, even on an earlier occasion the Tribunal has taken liberal view and restored the matter to the file of the Ld. CIT(A), yet again, the Assessee failed to appear before the Ld. CIT(A). Therefore, submitted that the Appeals of the Assessee were rightly dismissed by the Ld. CIT(A), thus, sought for dismissal of the Appeals of the Assessee. 3 ITA No. 3453, 3450, 3451 &3452 /Del/2024 Solitaire World Pvt. Ltd. Vs. DCIT 4. We have heard both the parties and perused the material available on record. It is the case of the Assessee that the Assessee could not appear and context the Appeals before the Ld. CIT(A) as the Assessee’s representative died in the month of July, 2023, which resulted in passing the order impugned ex-parte. Taking cognizance of the above facts and also the assurance given by the Ld. Assessee's Representative that the Assessee will participate and co-operate in the first appellate proceedings, we set aside the orders impugned in the captioned Appeals and restore the matter to the file of the Ld. CIT(A) for deciding the Appeals afresh on its merit. Needless to say, the Assessee shall be provided opportunity of being heard. 5. In the result, Appeals in ITA Nos. 3453/Del/2024, 3450/Del/2024, 3451/Del/2024 and 3452/Del/2024 are partly allowed for statistical purpose. Order pronounced in the open court on 30th April , 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 30.04.2025 R.N, Sr.P.S* 4 ITA No. 3453, 3450, 3451 &3452 /Del/2024 Solitaire World Pvt. Ltd. Vs. DCIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "