Case Number: ITA 5877/DEL/2019
Appellant: Registan Exim Pvt Ltd, New Delhi
Respondent: ITO WARD – 21(2), New Delhi
Assessment Year: 2011-12
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2021-10-13
Pronounced On: 2021-10-13
Summary:
The case of Registan Exim Pvt Ltd vs ITO, New Delhi pertains to unsustained additions made by the Assessing Officer (AO) for the assessment year 2011-12. The appellant, Registan Exim Pvt Ltd, contested the additions determined by the AO and upheld by the Commissioner of Income Tax (Appeals)-7, New Delhi. The case was subsequently brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
Background:
Registan Exim Pvt Ltd, located at Kucha Pati Ram, Sita Ram Bazar, Chandni Chowk, New Delhi, filed an appeal against the ex parte order of the CIT(A)-7, New Delhi, dated 15th May 2019. The primary issue was the unsustained additions made by the AO, which the appellant sought to dispute through the legal process.
Grounds of Appeal:
Tribunal Proceedings:
During the virtual hearing, none appeared on behalf of the appellant. The tribunal decided to proceed based on the available records and after hearing the submissions of the Senior Departmental Representative (Sr. DR). The tribunal noted that the CIT(A) had issued multiple notices, but the appellant failed to appear or substantiate its case, resulting in the ex parte order.
The appellant contended that no proper opportunity was granted by the CIT(A) to present its case. The tribunal observed that the CIT(A) had issued notices on 19th April 2019, 23rd April 2019, and 14th May 2019. Despite these opportunities, the appellant failed to appear, leading to the dismissal of the appeal on 15th May 2019.
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 appellant to substantiate its case. The tribunal also directed the appellant to appear before the CIT(A) and substantiate its case without seeking any adjournments, failing which the CIT(A) could pass an appropriate order as per law.
Conclusion:
In conclusion, the tribunal allowed the appeal filed by Registan Exim Pvt Ltd for statistical purposes, directing the CIT(A) to grant a final opportunity to the appellant to present its case. This case underscores the importance of procedural compliance and the need for appellants to utilize opportunities provided during the appellate process.
Order Pronouncement:
Order was pronounced in the open court on 13.10.2021, following the virtual hearing.
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(R.K. PANDA)
ACCOUNTANT MEMBER
Registan Exim vs ITO, New Delhi – Case Filed Due to Unsustained Additions
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