Case Number: ITA 459/DEL/2021
Appellant: R.V. Electrotech Pvt. Ltd., Delhi
Respondent: ITO Ward- 20(4), New Delhi
Assessment Year: 2015-16
Case Filed On: 2021-04-19
Order Type: Final Tribunal Order
Date of Order: 2022-03-22
Pronounced On: 2022-03-22
This case involves the appeal filed by R.V. Electrotech Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals) -15, Delhi, dated 09.08.2019. The primary grievance of the appellant was that the CIT(A) confirmed the addition made by the Assessing Officer (AO) through an ex-parte order, without considering the appellant’s arguments or evidence.
R.V. Electrotech Pvt. Ltd. filed the case to challenge the ex-parte order passed by the CIT(A) -15, Delhi. The appellant argued that the order was passed without affording a fair opportunity to present their case and supporting documentary evidence. The company sought to have the case re-evaluated to ensure justice and fair play.
The representatives of both sides were heard, and the tribunal carefully perused the records of the case. It was noted that no one appeared on behalf of the appellant during the proceedings.
The Departmental Representative (DR) supported the findings of the lower authorities.
The tribunal observed that the appeal had indeed been dismissed ex-parte by the CIT(A). In the interest of justice and fair play, the tribunal deemed it fit to restore the appeal to the file of the CIT(A). The tribunal directed the appellant to represent their case with supporting documentary evidence.
The tribunal concluded that the CIT(A) should re-evaluate the case after providing a reasonable and sufficient opportunity for the appellant to be heard. The tribunal restored the appeal to the file of the CIT(A) for fresh adjudication.
The appeal by R.V. Electrotech Pvt. Ltd. was allowed for statistical purposes.
Order Pronounced in the Open Court on 22/03/2022.
Accountant Member: N.K. Billaiya
Judicial Member: Astha Chandra
R.V. Electrotech Pvt. Ltd., Delhi vs. ITO Ward- 20(4), New Delhi – ITA 459/DEL/2021
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