ITAT held assessee appeals mainatiable before CIT(A) as it has jurisdiction.
ITAT held assessee appeals mainatiable before CIT(A) as it has jurisdiction.
Assessee ran hotel business in Muzaffarnagar district. It declared nil income. Thereafter, notice u/s 148 (of Income Tax Act, 1961) was issued. AO in assessment made additions. On appeal, CIT(A) held appeals not maintainable on ground of lack of jurisdiction. On appeal ITAT held, Since assessee has preferred appeal on dismissal of W.P within 30 days, CIT(A) ought to have entertained statutory appeal preferred u/s 246A (of Income Tax Act, 1961) which is statutorily recognized right of assessee.-500916
Facts in Brief:
1. Assessee is a private limited company engaged in the business of hotel running.
2. It filed Return declaring nil.
3. Thereafter, notice u/s 148 (of Income Tax Act, 1961) was issued.
4. AO completed the assessment u/s 144 (of Income Tax Act, 1961)/148 of the Act determining income at Rs.97,97,500/- after making various additions.
5. On appeal CIT (A), held that the appeals filed by the assessee are not maintainable and beyond jurisdiction and so the same are not entertainable.
On appeal ITAT held,
6. We find that the assessee, after the dismissal of the writ petitions, has duly filed the appeals within the 30 days, therefore, the period between 03.02.2005 and 20.08.2013 cannot be counted for the purpose of filing of appeal and we find that the assessee in fact had filed the statutory appeal well within 30 days from the date of disposal of the writ petition.
7. Since the assessee has preferred an appeal on dismissal of the writ petition within 30 days, CIT(A) ought to have entertained the statutory appeal preferred u/s 246A (of Income Tax Act, 1961) which is a statutorily recognized right of the assessee and must have been admitted and adjudicated the issue on merits.
8. Accordingly, we direct the CIT (A) to admit all the appeals since they are maintainable and restore the matters back to the file of the CIT (A) to be decided on merits after providing sufficient opportunity to the assessee. We order accordingly.
9. As we have restored the matters to the file of the ld. CIT (A), we need not decide the other grounds which are on merits.
10. In the result, the appeals of the assessee are allowed for statistical purposes.
Case Reference- Income Tax Appellate Tribunal - Delhi Shivji Palace Hotel & Club Pvt. ... vs Assessee
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