Outokumpu India Pvt. Ltd., appeal of the assessee is allowed for statistical purposes under the Vivad se Vishwas Scheme, 2020.

The Income Tax Appellate Tribunal has allowed the appeal of Outokumpu India Pvt. Ltd. for statistical purposes under the Vivad se Vishwas Scheme, 2020. The tribunal found that the appeal had been dismissed ex-parte by the lower authority without a proper hearing or adjudication on merit. Consequently, the order was set aside, and the appeal was restored to the lower authority for a reasoned decision on the merits after providing adequate opportunity to both parties.

IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘SMC-1’ NEW DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
[Through Video Conferencing]

ITA No.6685/Del./2019
Assessment Year: 2016-17

Outokumpu India Pvt. Ltd.,
1104-1107, Ansal Tower,
38, Nehru Place,
New Delhi
PAN :AAACO8683Q
(Appellant) 

Vs.

JCIT,
Spl. Range-7,
New Delhi
(Respondent)

ORDER

PER O.P. KANT, AM:

This appeal by the assessee is directed against order dated 24.06.2019 passed by the learned CIT(Appeals)-38, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2016-17.

2. None present for the assessee. On perusal of the impugned order, we find that the appeal has been decided ex-party without any adjudication on merit. The assessee was not given adequate opportunity of being heard.

3. The learned DR submitted that assessee has not availed any opportunity provided for producing evidences in support of his claim.

4. We have heard learned DR through Video Conferencing facility on the issue in dispute and perused the relevant material on record. The learned CIT(A) has dismissed the appeal observing as under:

“4. Determination 1 have gone through the impugned order and facts of the case. The appellant has chosen not to appear during the appellate proceedings.

Therefore, addition made by the Assessing officer is sustained, onthe reasons given in the Assessment order. In the result, this appeal is DISMISSED.”

5. In our opinion, in terms of section 250(6) of the Income-tax Act, 1961 (in short ‘the Act’), the Ld. CIT(A) is required to pass reasoned order on merit even in the case of none representation by the assessee. Since this appeal has been dismissed ex-partywithout deciding the issue in dispute on merit, we feel itappropriate to set aside the impugned order dated 24.06.2019 and restore this appeal back to the file of the Ld. CIT(A) forpassing a reasoned order on merit after providing adequateopportunity of being heard to both the assessee and the Assessing Officer. 

6. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 8th January, 2021.

 Sd/-                                                          Sd/-
(BHAVNESH SAINI)                                 (O.P. KANT)
JUDICIAL MEMBER                                ACCOUNTANT MEMBER

Dated: 8th January, 2021.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR

 Asst. Registrar, ITAT, New Delhi