M/s. Gurukul Technologies Pvt. Ltd., New Delhi V. CIT, Noida

ITA 1055/DEL/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0177 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-07-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 24-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Assessee Lawyers: PRASHANT KHANDELWAL
• Keywords: Opportunity of being heard
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1055 /DEL/201 4 (ASSESSMENT YEAR - 200 3 - 04 ) GURUKUL TECHNOLOGIES PVT . LTD., ROOM NO. - 17, DA - 8, 3 RD FLOOR, POOJA BUSINESS CENTRE, MAIN VIKAS MARG, NEW DELHI - 110092. PAN - AABCG8284C (APPELLANT) VS CIT, NOIDA (RESPONDENT ) APPELLANT BY SH.PRASHANT KHANDELWAL, CA RESPONDENT BY SH.GAGAN SOOD, SR.DR ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER DATED 13.03.2012 PASSED BY CIT, NOIDA U/S 263 DATED 30.03.2012. APART FROM VARIOUS OTHER GROUNDS, THE ASSESSEE VIDE GROUND NOS. - 2 & 7 ASSAILS THE IMPUGNED ORDER ON THE GROUND THAT NO NOTICE HAS EVER BEEN RECEIVED BY THE ASSESSEE AND THE EX - PARTE ORDER PASSED WITHOUT HEARING THE ASSESSEE DESERVES TO BE QUASHED. 2. AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE SEEKING TIME TO FILE A PAPER BOOK. CONSIDERING THE FACT THAT THE ASSESSEE HAS BEEN DENIED AN OPPORTUNITY OF BEING HEARD, IT WAS CONSIDERED APPROPRIATE TO ADDRESS THE GRIEVANCE. ACCORDINGLY THE PETITION SEEKING TIME WAS REJECTED AND BOTH T H E LD. SR. DR AND THE LD.AR WERE HEARD. 2.1. THE RECORD SHOWS THAT THE LD.CIT, NOIDA RECORDS THE FOLLOWING FACTS: - ACCORDINGLY NOTICE U/S 263 OF THE I.T.ACT, 1961 WAS ISSUED TO THE ASSESSEE ON 23.03.2012 REQUIRING IT TO SHOW CAUSE AS TO WHY ACTION U/S 263 MAY NOT BE TAKEN IN THIS CASE, FIXING THE DATE FOR COMPLIANCE ON 26/03/2012. ON THE DATE FIXED NEITHER ANYONE ATT ENDED NOR FILED ANY WRITTEN SUBMISSIONS IN THIS REGARD. HENCE A NOTICE WAS AGAIN DATE OF HEARING 01 .0 7 .2015 DATE OF PRONOUNCEMENT 29 .0 7 .2015 I.T.A .NO. - 1055 / DEL/2014 PAGE 2 OF 2 SERVED BY AFFIXTURE ON THE ASSESSEE ON 27/3/2012 FIXING THE DATE OF COMPLIANCE ON 29/3/2012 BUT AGAIN ON THIS DATE NO COMPLIANCE WAS MADE. HENCE IT IS PRESUMED THAT THE ASSE SSEE HAS NOTHING TO SAY IN THIS REGARD. THEREFORE, THE CASE IS BEING DECIDED ON THE BASIS OF FACTS AND MATERIAL ON RECORD. 3. THE LD. SR. DR IN SUPPORT OF THE ABOVE FACTUAL RECORDINGS WAS REQUIRED TO ADDRESS THE MODE OF ISSUANCE OF NOTICE TO THE ASSESSE E DATED 23.03.2012 REQUIRING HIS PRESENCE ON 26.03.2012. EVEN THE ADDRESS AT WHICH THE NOTICE WAS SENT IS NOT FOUND ADDRESSED IN THE ORDER . IT IS FURTHER SEEN THAT SERVICE BY WAY OF A N A F FIXTURE IS CLAIMED HOWEVER IN WHOSE PRESEN CE THE SAID FORMALITY WAS FULFILLED AND WHETHER COMPLIANCE REPORT IN REGARD THERETO WAS CONSIDERED TO HOLD THAT AFFIXTURE WAS A F F E C T E D IS ALSO NOT COMING F R O M OF THE ORDER SINCE THESE RELEVANT FACTS ARE NOT COMING OUT OF THE ORDER THE LD. SR. DR WAS UNABLE TO COMMENT. EVEN OTHERWISE IT IS SEEN THAT ATTEMP T S TO SERVE ARE MADE IN THE LAST 10 DAYS OF MARCH 2012 TO JUSTIFY SERVICE WHERE THE ORDER IS PASSED ON 30.03.2012 EVIDENTLY LEADING TO THE CONCLUSION THAT THE SAME HAS BEEN PASSED WHEREIN THE ASSESSEE REMAIN UNPRESENTED. ACCORDINGLY IN THESE PECULIAR FACTS AND CIRCUMSTANCES AFTER HEARING THE PARTIES BEFORE THE BENCH, I T IS CONSIDERED APPROPRI ATE TO RESTORE THE ISSUE BACK TO THE FILE TO THE CIT(A ) WITH T H E DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSES . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 9 T H OF JULY , 2015. - S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 2 9 /07 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI