DEE DEVELOPMENT ENGINEERS LTD.,FARIDABAD V. DCIT CIRCLE 7(1), NEW DELHI

ITA 859/DEL/2023

AI Insights

The case involves M/s Dee Development Engineers Ltd., the appellant, contesting an ex-parte decision by the Commissioner of Income Tax (Appeals)-42, Delhi, for the Assessment Year 2017-18. The appellant argued that the appeal was dismissed without adequate opportunity to be heard, as the notices were issued in quick succession over a short period, and their counsel was unwell, preventing compliance. The Department representative supported the lower authority's decision, citing sufficient opportunities were provided. The Tribunal found that the rapid succession of notices did not constitute a proper opportunity for the assessee to present their case, leading to the decision to remand the case back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474579 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHARAM VEER SING H
• Assessee Lawyers: RANO JAIN
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.859/Del/2023 (ASSESSMENT YEAR 2017-18) M/s Dee Development Engineers Ltd. 1255, Sector-14, Faridabad-121006, Haryana. PAN-AACCD0207H Vs. DCIT, Circle-7(1), Delhi (Appellant) (Respondent) Assessee by Ms. Rano Jain, Adv. and Ms. Mansi Jain, Adv. Department by Sh. Dharam Veer Singh, CIT-DR Date of Hearing 04/03/2025 Date of Pronouncement 04/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order Ld. Commissioner of Income Tax (Appeals)-42, Delhi in appeal No. NFAC/2016-17/10090949 dated 14/02/2023 for Assessment Year 2017-18. 2. At the outset, it is submitted by the Ld. AR that the appeal of the assessee was dismissed by Ld. CIT(A) ex-parte without providing adequate opportunity of being heard. In this regard, the Ld. AR 2 ITA No.859 /Del/2023 Dee Development Engineers Ltd. vs. DCIT brought our attention to para 4 of the appellate order. According to which first notice of hearing was given of 4th January, 2023 for hearing on 11th January, 2023, thereafter, the 2nd notice was given on 13th January, 2023 for 20th January, 2023 and finally on 2nd February, 2023 for hearing on 09th February, 2023. The Ld. AR submit that during the period of less than one month, three opportunities were provided by Ld. CIT(A) and finally the appeal was dismissed on 14th February, 2023. 3. With regard to noncompliance of the notice, it was submitted by Ld. AR that the Counsel of the assessee was not well and, therefore, he could not able to make compliance of the notices issued by the Ld. CIT(A). Under these circumstances, it is prayed by Ld. AR that the matter may be sent back to the file of the Ld. CIT(A) for fresh adjudication. 4. Per contra, the Ld. CIT-DR vehemently supported the orders of the lower authorities and submit that sufficient opportunities were provided to the assessee and no plausible explanation is given for noncompliance, therefore, order of CIT(A) deserves to be upheld. 5. We have head the rival submissions and perused the materials available on record. In this case, it is seen that Ld. CIT(A) has issued the first notice on 4th January, 2023 and last notice was on 2nd February, 2023 i.e. within the period of less than 1 moths 3 opportunities were given and finally appellate order was passed on 3 ITA No.859 /Del/2023 Dee Development Engineers Ltd. vs. DCIT 14th January, 2023. This clearly shows that no proper opportunities were provided by the Ld. CIT(A), who decided the appeal of the assessee in such a short period of time. Considering the fact that assessee has failed to make representation before the Ld. CIT(A), in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to his file for fresh adjudication after affording a reasonable opportunity of heating. If the assessee fails to represent its case or furnish any documentary evidence the Ld. CIT(A) free to decide the matter on merits. 4. As the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced in the open Court on 04/03/2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 06/03/2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "