Madhusudan Buildcon Pvt. Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 1159/DEL/2014

• Counselvise Citation: 115920114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Assessment Year: 2006-2007
• Appeal Filed On: 28-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Assessee Lawyers: B K DHINGRA DIRECTOR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1159 /DEL/201 4 (ASSESSMENT YEAR - 200 6 - 07 ) MADHUSUDAN BUILDCON PVT.LTD., F - 6/5, BASEMENT, VASANT VIHAR, NEW DELHI - 110057. PAN - AAECM1048H ( APPELLANT) VS A DDL. CIT, CENTRAL CIRCLE - 2, NEW DELHI (RESPONDENT ) APPELLANT BY SH.B.K.DHINGRA, DIRECTOR RESPONDENT BY SH.GAGAN SOOD, SR.DR ORDER BY THE PRESENT APPEAL FILED THE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER DATED 03.01.2014 OF CIT(A) - II, NEW DELHI PERTAINING TO 2006 - 07 ASSESSMENT YEAR . W HEREIN THE IMPUGNED ORDER UPHOLDING THE PENALTY IMPOSED U/S 271E BY THE AO HAS BEEN ASSAILED ON VARIOUS GROUNDS. HOWEVER, FOR THE PURPOSES OF THE PRESENT APPEAL REFERENCE THERETO IS NOT BEING MADE AS IT IS SEEN THA T THE LD.CIT(A HAS PASSED AN EX - PARTE ORDER WITHOUT HEARING THE ASSESSEE. IN THE PRESENT PROCEEDINGS ON THE DATE OF HEARING THE ASSESSEE WAS REPRESENTED BY ITS DIRECTOR, SH.B.K.DHINGRA WHO WANTED TO FILE A PAPER BOOK RUNNING INTO 235 PAGES SO AS TO CONTEND THAT THE ISSUE IS COVERED IN ASSESSEE S FAVOUR. THE LD. SR.DR CONSIDERING THE PAPER BOOK FILED AND THE IMPUGNED ORDER FAIRLY STATED THAT THE ORDER UNDER CHALLENGE IS PASSED EX - PARTE AND SINCE EVIDENTLY THE ASSESSEE WAS NOT HEARD THE ISSUE MAY BE REMANDED. CONSIDERING THE MATERIAL AVAILABLE ON RECORD THE PAPER BOOK WAS RETURNED TO S H.DHINGRA AND HE WAS DIRECTED TO ENSURE THAT THE ASSESSEE PARTICIPATES IN THE PROCEEDINGS BEFORE THE CIT(A). IN VIEW OF THE ABOVE THE IMPUGNED ORDER IS SET ASIDE. IT IS SEEN THAT THE ORDER UNDER CHALLENGE HAS BEEN PASSED AFTER CONSIDERING THE WRITTEN SUB MISSIONS OF THE ASSESSEE HOWEVER IT IS NOT EVIDENT FROM RECORD WHETHER THE ASSESSEE HAD WAIVED ITS RIGHT TO BE HEARD. IN THE CIRCUMSTANCES IT IS CONSIDERED DATE OF HEARING 02 .0 7 .2015 DATE OF PRONOUNCEMENT 0 7 .08 .2015 I.T.A .NO. - 1 159 / DEL/2014 PAGE 2 OF 2 APPROPRIATE TO RESTORE THE ISSUE BACK TO FILE TO THE CIT(A) WITH THE DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT IS PRESUMED THAT THE OPPORTUNITY SO PROVIDED IS NOT WA STED BY THE ASSESSEE AND IS UTILIZED BY MAKING PROPER COMPLIANCE BEFORE THE CIT(A). 2 . IN THE RESULT, THE APP EAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07 TH OF AUGUST, 2015. SD/ - (DIVA SINGH) JUDICIAL MEMBER DATED: 07 /08 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI