Case Number: ITA 1454/DEL/2020
Appellant: ITO Ward-1(2), Ghaziabad
Respondent: Dhanwa Transport, Ghaziabad
Assessment Year: 2015-16
Case Filed On: 2020-08-04
Order Type: Final Tribunal Order
Date of Order: 2023-05-29
Date of Pronouncement: 2023-05-29
The Income Tax Appellate Tribunal (ITAT) Delhi “B” Bench adjudicated the appeal filed by the Income Tax Officer (ITO) Ward-1(2), Ghaziabad, against Dhanwa Transport, Ghaziabad, for the assessment year 2015-16. This appeal was filed to address the jurisdictional and procedural matters related to the tax assessments conducted by the CIT(A)-1 Noida.
This case involved the ITO Ward-1(2), Ghaziabad, challenging the order passed by the CIT(A)-1 Noida, which confirmed the additions made by the Assessing Officer (AO). The primary grievance of the revenue was that the CIT(A) had adjudicated the appeal ex-parte qua the assessee and passed a cryptic order without proper jurisdiction.
The grounds of appeal raised by the appellant in ITA No. 1454/DEL/2020 included:
The Tribunal noted that the CIT(A) had dismissed the appeal of the assessee confirming the additions made by the AO. The assessee neither appeared nor filed any adjournment application despite several notices. The Tribunal decided to adjudicate the appeal ex-parte qua the assessee after hearing the arguments of the Senior DR.
The Tribunal found that the CIT(A) had dismissed the appeal of the assessee without providing substantive reasons and had confirmed the additions in a mechanical manner. The CIT(A)’s order was found to be cryptic and lacking in proper jurisdictional authority.
The Tribunal concluded that restoring the matter to the file of the CIT(A) for a fresh adjudication at the first appellate stage would be appropriate. This would allow the assessee a due opportunity to present their case without being influenced by the earlier order.
The Tribunal directed the CIT(A) to adjudicate the first appeal afresh, considering the requirements of sub-section 6 of section 250 of the Income Tax Act, 1961. The Tribunal emphasized the importance of a fair and just adjudication process, providing the assessee with an opportunity to be heard.
The ITAT Delhi “B” Bench ruled in favor of the revenue, allowing the appeal for statistical purposes and directing the CIT(A) to adjudicate the first appeal afresh. This decision highlights the importance of proper jurisdiction and procedural fairness in tax assessments and appellate proceedings.
Order: Appeal allowed for statistical purposes; matter restored to the CIT(A) for fresh adjudication.
Date of Order: 2023-05-29
Date of Pronouncement: 2023-05-29
Bench: Delhi “B” Bench
Members: Shri Chandra Mohan Garg, Judicial Member; Shri Pradip Kumar Kedia, Accountant Member
Appellant Representative: Shri Pankaj Khanna, Sr. DR
Respondent Representative: None
Case Conclusion: The ITAT directed the CIT(A) to adjudicate the first appeal afresh, ensuring a fair and just process for the assessee.
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