Case Number: ITA 1719/DEL/2020
Appellant: Sidhivinayak Buildcon Private Limited, New Delhi
Respondent: DCIT CPC, Bangalore
Assessment Year: 2017-18
Result: Case remitted for de-novo consideration
Case Filed on: 2020-10-19
Order Type: Final Tribunal Order
Date of Order: 2023-02-28
Pronounced on: 2023-02-28
This case involves Sidhivinayak Buildcon Private Limited, which filed an appeal against the order of the DCIT CPC, Bangalore, for the assessment year 2017-18. The appeal was directed against the order dated 17.08.2020 of the CIT(A)-08, New Delhi.
The appellant, Sidhivinayak Buildcon Private Limited, emphasized that they were not provided sufficient opportunity to present their case before the CIT(A). The appellant’s counsel argued that the CIT(A) had passed the order without giving proper opportunity to the appellant, especially considering the difficulties faced during the COVID-19 pandemic.
The appellant’s counsel highlighted that the notice of hearing was issued on 21.07.2020, with the hearing date set for 28.07.2020. The appellant requested an adjournment, and the hearing was rescheduled to 05.08.2020. However, the appellant did not receive the subsequent communication regarding the adjourned date and thus failed to appear before the CIT(A).
The Revenue, represented by Sh. Narpat Singh, Sr. DR, argued that the notices were duly sent via email, and despite receiving the notices, the appellant failed to appear for the hearing or submit any documents. Therefore, the CIT(A) proceeded with the order based on the available records.
The tribunal, consisting of Dr. B. R. R. Kumar, Accountant Member, and Sh. Yogesh Kumar U.S., Judicial Member, reviewed the case. The tribunal noted that the appellant had requested additional time due to the challenges posed by the COVID-19 situation, which prevented them from gathering and submitting the required documents.
Considering the circumstances, the tribunal acknowledged that the appellant was not given a fair opportunity to present their case. The tribunal decided to remit the matter to the file of the CIT(A) for de-novo consideration, directing the CIT(A) to provide the appellant with a proper opportunity to present their case.
The tribunal concluded that substantial justice would be rendered by allowing the appellant another opportunity to present their case before the CIT(A). Therefore, the appeal was remitted for de-novo consideration, and the appellant was directed to cooperate with the proceedings before the CIT(A).
The order was pronounced in the open court at the conclusion of the hearing on 28.02.2023.
Order:
The appeal filed by Sidhivinayak Buildcon Private Limited is partly allowed for statistical purposes and remitted to the file of CIT(A) for de-novo consideration.
Author: Judicial Member, Sh. Yogesh Kumar U.S.
Accountant Member: Dr. B. R. R. Kumar
Date: 28.02.2023
ITA 1719/DEL/2020: Sidhivinayak Buildcon vs. DCIT – Insufficient Opportunity
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