TMI Blog2022 (5) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 27-4-2022 - SHRI N. V. VASUDEVAN , VICE PRESIDENT AND MS. PADMAVATHY S , ACCOUNTANT MEMBER For the Appellant : B. S. Balachandran , Advocate For the Respondents : Priyadarshini Mishra , Addl. CIT ( DR ) ORDER Per N. V. Vasudevan , Vice President This is an appeal by the assessee against the order dated 23.11.2016 of CIT(A), Gulbarga, relating to Assessment Year 2008-09. 2. The assessee is a partnership firm engaged in the business of trading in coal. For Assessment Year 2008-09, the assessee filed a return of income declaring a total loss of Rs. 29,95,798/-. An Order of Assessment under section 143(3) dated 29.11.2010 was passed by the AO in which after making several additions, the AO determined the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), assessee has filed the present appeal before the Tribunal. We have heard the rival submissions. The Delhi High Court in the case of Golden Times Services Pvt. Ltd. vs. Dcit on 13 January, 2020 in W.P.(C) 402/2020 C.M. No. 1104/2020, on the question of dismissing tax appeals for default, the Hon'ble High Court of Delhi, held as follows: 16. Pertinently, adjudication on the merits of the case by the IT AT is essential for this Court to hear an appeal and the ITAT could not have dismissed the same solely on account of non-appearance of a party. As a result, as of today, the petitioner company is faced with the situation where it cannot exercise its remedy of filing the statutory appeal under Section 260A of the Act, since order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for recall. It was necessary for the ITAT to exercise its jurisdiction and afford an opportunity of rehearing the appeal that had been dismissed in the absence of the appeal. Even otherwise, we are of the view that it was the duty and obligation of the ITAT to dispose of the appeal on merits after giving both the parties an opportunity of being heard. The ITAT should have been conscious of the fact that the appellant was not afforded the opportunity to argue the case on merits and for this reason it had given the liberty to apply afresh, while dismissing the appeal for non-prosecution. There was thus no cogent reason for the tribunal not to entertain the application for recall. The ITAT has ignored the decision of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
