M/s Lalitpur Power Generation Co. Ltd. - Allowing the appeal of the assessee for statistical purpose to grant one final opportunity to represent his case

Last updated: 11 January 2021

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The Income Tax Appellate Tribunal has allowed the appeal filed by M/s Lalitpur Power Generation Co. Ltd. for the assessment years 2013-14 and 2014-15. The tribunal granted the assessee one final opportunity to present their case, acknowledging that the previous order was passed ex-parte and without adequate opportunity of being heard, thus violating principles of natural justice.

Court :
ITAT New Delhi

Brief :
These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15.

Citation :
I.T.A. No. 3416/DEL/2017

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘D’ NEW DELHI

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
AND
MS SUCHITRA KAMBLE, JUDICIAL MEMBER
I.T.A. No. 3415/DEL/2017 (A.Y. 2013-14)
AND
I.T.A. No. 3416/DEL/2017 (A.Y. 2014-15)
(THROUGH VIDEO CONFERENCING

M/s Lalitpur Power Generation
Co. Ltd., B-10,
Sector-3, Noida,
Uttar Pradesh
(APPELLANT)

ACIT (TDS),
A-2D, 1st Floor,
Room No. 110,
Sector 24, Noida.
(RESPONDENT)

Appellant by None
Respondent by Sh. Umesh Takyar, DR

ORDER

PER SUCHITRA KAMBLE, JM

These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15.

2. The grounds of appeal are as under:-

“Ground No. 1

The Ld. Commissioner of Income Tax (Appeals)-I, Noida {hereinafter referredto as ‘Ld. CIT(A)}, has erred in law and on the facts and in the circumstances of the case in passing an ex-parte order and dismissing the appeal of the appellant, thereby confirming the order dated 26.05.2015 u/s154/201(1)/201(1A) of the I.T. Act, 1961 passed by the Assistant Commissioner of Income Tax (TDS), Noida {hereinafter referred to as ‘A.O.’}.

Ground No. 2

The Ld. CIT(A) has erred in law and on facts of the case by passing an orderwithout providing proper/adequate opportunity of being heard to the appellant and putting forth the evidences/ documents in support of its arguments which is against the principles of natural justice.

Ground No. 3

The Ld. CIT(A) has erred in law and on facts of the case in mechanically confirming the order of the A.O. without deciding the case on merits and so, the order passed by the Ld. CIT(A) is not a speaking order.

To know more in details find the attachment file

FAQ :

The main issue was that the Commissioner of Income Tax (Appeals) passed an ex-parte order, dismissing the appellant's appeal without providing a proper opportunity to be heard or present evidence.

The appeals covered Assessment Year 2013-14 and Assessment Year 2014-15.

The Tribunal allowed the appeal, granting the assessee a final opportunity to represent their case.

The previous order was considered problematic because it was passed ex-parte and confirmed the Assessing Officer's order without deciding the case on merits, violating the principles of natural justice.