Case Number: ITA 1462/DEL/2019
Appellant: Green Overseas, New Delhi
Respondent: ITO Ward 63(5), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-02-21
Order Type: Final Tribunal Order
Date of Order: 2019-08-07
Pronounced On: 2019-08-07
This appeal by Green Overseas (hereinafter referred to as the Assessee) is directed against the ex parte order dated 26th December 2018 of the CIT(A)-18, New Delhi, pertaining to the assessment year 2014-15.
The assessee, Green Overseas, is a partnership firm engaged in the trading of Aluminium alloys and scrap. The firm filed its return of income on 27th September 2014, declaring a total income of Rs. 16,02,450/-. The Assessing Officer, in the order passed u/s 143(3) on 29th December 2016, completed the assessment determining the total income of the assessee at Rs. 25,68,450/- after making an addition of Rs. 9,66,000/- u/s 68 of the Income Tax Act, 1961.
The assessee filed an appeal before the CIT(A) against the assessment order. However, due to non-appearance and a delay in filing the appeal, the CIT(A) dismissed the appeal following the decision of the Tribunal in the case of Multiplan India Ltd., reported in 38 ITD 320, and the decision of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee, 118 ITR 461 (SC).
The assessee, in the various grounds of appeal, challenged the ex parte order of the CIT(A) in sustaining the various additions made by the Assessing Officer.
The tribunal, comprising Shri R.K. Panda, Accountant Member, noted that none appeared on behalf of the assessee despite the service of notice. However, since the CIT(A) passed an ex parte order, the tribunal deemed it necessary to decide the appeal on the basis of the material available on record and after hearing the Senior Departmental Representative (DR).
The tribunal acknowledged that the CIT(A) dismissed the appeal by following the decisions mentioned earlier. Considering the totality of the facts and in the interest of justice, the tribunal decided to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate their case, including the reason for the delay in filing the appeal and to decide the issue as per fact and law.
The tribunal also directed the assessee to appear before the CIT(A) and explain the reason for the delay in filing the appeal as well as the issues on merit. Failure to do so would allow the CIT(A) to pass an appropriate order as per law.
In conclusion, the appeal filed by Green Overseas for the assessment year 2014-15 was allowed for statistical purposes. The tribunal directed the CIT(A) to reconsider the case, providing the assessee with a fair opportunity to present their case.
Order pronounced in the open court on this 7th day of August, 2019, after the conclusion of the hearing.
Case Reference:
ITA No. 1462/Del/2019
Appellant: Green Overseas, New Delhi
Respondent: ITO Ward 63(5), New Delhi
Assessment Year: 2014-15
The final judgment for the appeal (ITA No. 1462/DEL/2019) was pronounced in the open court on 07/08/2019 by the Accountant Member of the tribunal, directing the CIT(A) to reconsider the issue of the ex parte order.
Order pronounced in the open court on 07/08/2019 by:
(R.K. PANDA)
ACCOUNTANT MEMBER
Dated the 7th day of August, 2019
dk
Copy forwarded to:
Assistant Registrar
Green Overseas vs ITO Ward 63(5): Appeal Against Ex Parte Order for AY 2014-15
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