G-Trans Logistics (India) Pvt. Ltd. vs. ITO Ward-1(2), Ghaziabad: Assessment Year 2015-16 – Challenge to CIT(A) Dismissal

G-Trans Logistics (India) Pvt. Ltd. vs. ITO Ward-1(2), Ghaziabad: Assessment Year 2015-16 – Challenge to CIT(A) Dismissal

Case Number: ITA 398/DEL/2020

Appellant: G-Trans Logistics (India) Pvt. Ltd., Ghaziabad

Respondent: ITO, Ward-1(2), Ghaziabad

Assessment Year: 2015-16

Case Filed on: 2020-01-22

Order Type: Final Tribunal Order

Date of Order: 2022-11-09

Pronounced on: 2022-11-09

Background

This case involves G-Trans Logistics (India) Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals) – Ghaziabad, dated 10.10.2019. The appeal pertains to the assessment year 2015-16 and addresses multiple disallowances and additions made by the Assessing Officer.

Grounds of Appeal

The appellant raised several grounds challenging the validity of the disallowances and additions totaling Rs. 14,914,040 and other specific amounts, arguing that these were arbitrary, unlawful, and based on incorrect applications of law. Furthermore, the appeal criticized the CIT(A)’s handling of their case, which was dismissed due to an incorrect citation of the section of the Income Tax Act in Form No.35.

Issues at Hand

The CIT(A) deemed the error in citing the wrong section of the assessment order as ‘incurable’, leading to a dismissal of the appeal without substantive examination. The ITAT found this dismissal overly technical and not in line with the principles of justice.

Tribunal’s Decision

The ITAT, led by Shri Shamim Yahya and Shri Yogesh Kumar US, remanded the case back to the CIT(A) with instructions to reassess the merits of the case and provide a proper hearing, emphasizing that justice should prevail over technicalities. The case was thus returned for a comprehensive review, allowing the appellant an opportunity to address the issues raised.

Conclusion

The tribunal’s decision to remand the case highlights the importance of procedural fairness and the need for tax authorities to focus on the substantive issues rather than clerical errors. The appeal was allowed for statistical purposes, setting a precedent for how similar cases should be handled in the future.

Final Judgment: The appeal was allowed for statistical purposes, with the case remanded to the CIT(A) for a fresh decision after ensuring all procedural and substantive rights are fully respected.

G-Trans Logistics (India) Pvt. Ltd. vs. ITO Ward-1(2), Ghaziabad: Assessment Year 2015-16 – Challenge to CIT(A) Dismissal