Case Number: ITA 1757/DEL/2020
Appellant: Dura Line India Private Limited, Bangalore
Respondent: ACIT Circle-7(2), New Delhi
Assessment Year: 2016-17
Case Filed On: 2020-10-22
Order Type: Final Tribunal Order
Date of Order: 2023-03-23
Pronounced On: 2023-03-23
This appeal, numbered ITA 1757/DEL/2020, was filed by Dura Line India Private Limited against the order dated 04.02.2020 of the CIT(A)-3, New Delhi, relating to the assessment year 2016-17. The appellant, a company based in Bangalore, is engaged in providing solutions in the field of telecommunications and energy.
The case was heard by the Delhi Bench ‘B’ of the Income Tax Appellate Tribunal (ITAT) on February 27, 2023, with the order pronounced on March 23, 2023. The bench comprised Accountant Member Shri Shamim Yahya and Judicial Member Shri C.M. Garg.
The primary grounds of appeal were:
The appellant, represented by Ms. Preeti Goel, AR, argued that the CIT(A) dismissed the appeal without giving due consideration to the grounds raised and the explanations provided. The appellant claimed that the order was passed in violation of the principles of natural justice as they were not given a fair opportunity to present their case.
The respondent, represented by Shri Pankaj Khanna, Sr. DR, supported the orders of the authorities below, stating that the assessee did not comply with several notices, leaving the CIT(A) no option but to adjudicate the appeal ex parte. However, the Sr. DR acknowledged that the CIT(A) had adjudicated the appeal in a cryptic manner without properly considering the grounds and explanations of the assessee.
After careful consideration of the rival submissions, the tribunal observed that the CIT(A) is duty-bound to adjudicate all grounds of appeal by taking into consideration the assessment order, evidences, and explanations filed by the assessee during the assessment proceedings. In this case, the CIT(A) dismissed the appeal in a very cryptic manner without properly adjudicating the grounds raised by the assessee.
The tribunal noted that the CIT(A) had not provided due opportunity of hearing to the assessee and had not properly adjudicated the appeal. Therefore, the tribunal found it just and proper to restore the appeal to the CIT(A) for de novo adjudication after allowing due opportunity of hearing to the assessee, without being influenced by the earlier appellate order.
In conclusion, the tribunal allowed the appeal filed by Dura Line India Private Limited for statistical purposes. The case was restored to the CIT(A) for fresh adjudication, ensuring that the assessee is given a fair opportunity to present their case.
The tribunal’s order was pronounced on March 23, 2023, by Accountant Member Shri Shamim Yahya and Judicial Member Shri C.M. Garg. The order directed the CIT(A) to re-adjudicate the appeal, providing due opportunity of hearing to the assessee.
Members:
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Dura Line India Private Limited vs. ACIT Circle-7(2), New Delhi – 2016-17 – Non-Prosecution
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