Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member services -- Free for one month.\n\nIncome Tax Appellate Tribunal - Delhi\nFine Strips Pvt. Ltd., Delhi vs Acit, Central Circle- 13, New Delhi on 27 January, 2020\n             आयकर अपीलीय अिधकरण,  द ली  यायपीठ "डी",  द ली म\n                   IN THE INCOME TAX APPELLATE TRIBUNAL\n                         DELHI BENCH 'D', NEW DELHI\n          सु ी सुषमा चावला, उपा     , एवं       ी एन. के. िबलै   ा, लेखा सद   के सम ,\n             BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT\n                                            &\n                   Sh. N.K. BILLAIYA, ACCOUNTANT MEMBER\n\n                     आयकर अपील सं. / ITA No.5457/Del/2018\n                     िनधा रण वष  / Assessment Year: 2015-16\n\nFine Strips Pvt. Ltd.\nC-186, IInd Floor, Nirman Vihar,\nDelhi-110092\nPAN-AABCF5921H                              ..........अपीलाथ /Appellant\n\nvs\nACIT,\nCircle-13,\nNew Delhi                              .............             थ / Respondent\n\n       अपीलाथ  क ओर से / Appellant by : None\n\n         यथ  क ओर से / Respondent by : Sh. Pradeep Singh Gautam, Sr. DR\n\n\nसुनवाई क तारीख /                         घोषणा क तारीख /\nDate of Hearing:     13.01.2020          Date of Pronouncement:           27 .01.2020\n\n\n                                  आदेश   / ORDER\nPER SUSHMA CHOWLA, VP\n\n       The appeal filed by the assessee is against the order of CIT(A)-XXVI,\n\nNew Delhi, dated 18/06/2018, relating to assessment year 2015-16.\n                                       2               ITA No.5457/Del/2018\n                                                    Assessment Year: 2015-16\n\n\n\n\n2.    In this appeal, the assessee is aggrieved by the order of CIT(A) for\n\ndeciding the appeal ex-parte qua the assessee and without going into the\n\nmerits of the addition.\n\n\n3.    None appeared on behalf of the assessee and we find that the CIT(A)\n\nhas passed    the ex-parte order without allowing sufficient opportunity of\n\nhearing and without going into the merits of the case.\n\n\n4.    The learned DR for the Revenue on the other hand pointed out that\n\nsufficient opportunity has been afforded to the assessee.\n\n\n5.    We have heard Ld. DR for the Revenue and perused the record.\n\nUnder the provisions of Section 250(6) of the Income tax Act, 1961 (in short\n\n"Act"), it is incumbent upon the CIT(A) to decide the appeal after hearing\n\nthe parties and state the points for determination, the decision thereon and\n\nalso the reasons for the decision. While deciding the appeal, CIT(A) has no\n\npower to dismiss the appeal for non prosecution by relying on the ratio/s\n\nlaid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and\n\nLate Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and\n\ncircumstances, where the CIT(A) had dismissed the appeal by applying the\n\nabove said ratios, the order of the learned CIT(A) suffers from infirmity. The\n\nCIT(A) while deciding the issue on merits have also to give reasons for\n\ncoming to the conclusion and in the absence of the same, the order of the\n\nCIT(A) again suffers from infirmity. In the present appeal, we find that the\n                                         3                ITA No.5457/Del/2018\n                                                       Assessment Year: 2015-16\n\n\n\n\nCIT(A) has dismissed the appeal ex-parte qua the assessee and had failed to\n\ndecide the appeal by passing reasoned assessment order.\n6.     Accordingly, we set aside the matter back to the file of the CIT(A) with\n\ndirection to the CIT(A) to decide the issue on merits by a reasoned order,\n\nafter affording reasonable opportunity of hearing to the assessee. Further\n\nthe assessee is also directed to appear before the CIT(A) and participate in\n\nthe appellate proceedings. The appeal is thus decided on this preliminary\n\nissue without going into the merits of the addition.\n\n\n7.     Hence this appeal is restored back to the file of CIT(A) to decide the\n\nissue on merits after affording reasonable opportunity of hearing to the\n\nassessee. The assessee is also directed to comply with notices issued by the\n\nCIT(A). The preliminary issue raised in this appeal is thus decided in favour\n\nof assessee. Since the appeal is being decided on the preliminary issue, we\n\nare not addressing the issue raised on merit.\n\n\n8.     In the result, this appeal of the assessee is allowed.\n\n\n     Order pronounced in the open court 27th day of January, 2020.\n\n\n              Sd/-                                        Sd/-\n\n     (N. K. BILLAIYA)                            (SUSHMA CHOWLA)\nलेखा सद य/ACCOUNTANT      MEMBER               उपा   /VICE PRESIDENT\n\n द ली /  दनांक Dated :   27th January, 2020.\nS. Shekhar, Sr. P.S.\n                                          4              ITA No.5457/Del/2018\n                                                      Assessment Year: 2015-16\n\n\n\n\nआदे श की   ितिलिप अ े िषत/Copy of the Order is forwarded to :\n    1.       अपीलाथ / The Appellant\n    2.          थ / The Respondent\n    3.       आयकर आयु (अपील) / The CIT(A)\n    4.       मु   आयकर आयु      / The Pr. CIT\n    5.       िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, िद ी / DR, ITAT, Delhi\n    6.       गाड" फाईल / Guard file.\n\n                                                          आदे शानु सार/ BY ORDER,\n\n\n\n\n                                   सहायक रिज() ार, आयकर अपीलीय अिधकरण ,िद ी\n                                             Assistant Registrar, ITAT, Delhi