M/s. D.G. Footwear Pvt. Ltd, New Delhi V. ITO, New Delhi

ITA 1452/DEL/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 8270 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2009
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 13-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `G : NEW DELHI) BEFORE HONBLE SR. VICE PRESIDENT SHRI R.P. GARG A ND HONBLE JUDICIAL MEMBER, SHRI RAJPAL YADAV ITA NO.1452/DEL./2009 (ASSESSMENT YEAR : 2004-05) M/S D.G. FOOTWEAR PVT. LTD., VS. ITO, WARD 10(2) , DU-97, PITAMPURA, NEW DELHI. NEW DELHI-110 034. (PAN/GIR NO.AABCD7415L) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.S. SINGHVI, CA REVENUE BY : SHRI SANJAY SHARMA, SR. DR ORDER PER R.P. GARG, SR.VP THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) FOR THE ASSESSMENT YEAR 2004-05. 2. THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS DIS POSED OF THE APPEAL OF THE ASSESSEE EX-PARTE BY OBSERVING THAT ASSESSEE DID NO T RESPOND TO THE OPPORTUNITIES GIVEN ON NUMBER OF OCCASIONS. THE NOTICES WERE ALSO RETURNE D BY POSTAL AUTHORITIES. THE LAST NOTICE ACCORDING TO HIM WAS DATED 3.12.2008, WHICH WAS NOT RESPONDED BY THE ASSESSEE TOO. AS THE ASSESSEE HAS SUBMITTED VIDE GROUND NO. 1(II) THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE AND, THEREFORE, NO FINDING EVEN IN THE A PPELLATE ORDER THAT THERE WAS ANY SERVICE OF NOTICE. AN AFFIDAVIT HAS ALSO BEEN FILE D BY THE ASSESSEE TO THIS EFFECT STATING AS UNDER: I, DEEPAK GUPTA, S/O S.P. GUPTA, R/O, PITAMPURA, N EW DELHI DO HEREBY SUBMIT ON SOLEMN AFFIRMATION AS UNDER: 1. THAT I AM DIRECTOR OF M/S D.G. FOOTWEAR PVT. LTD . 2. THAT APPEAL OF THE COMPANY FOR ASSESSMENT YEAR 2 004-05 WAS DISPOSED OFF BY COMMISSIONER OF INCOME-TAX (APPEALS) XII, NEW D ELHI, EX-PARTE VIDE ORDER DATED 5.12.2008. ITA NO.1452/DEL./2009 (A.Y.: 2004-05) 2 3. THAT VARIOUS NOTICES INCLUDING LAST NOTICE DATED 3.12.08 WAS NOT SERVED ON THE COMPANY OR DIRECTORS. 4. THAT COMMISSIONER OF INCOME-TAX (APPEALS) HAS AL SO NOT RECORDED ANY FINDING REGARDING SERVICE OF LAST NOTICE AND IN FAC T MADE GENERAL OBSERVATION THAT VARIOUS NOTICES WERE RETURNED BACK BY THE POSTAL AUTHORITIES. 5. THAT I CONFIRM THAT NOTICE OF HEARING DATED 3.12 .08 WAS NOT RECEIVED BY ME OR OTHER DIRECTORS. SD/- DEPONENT 3. IN THE CIRCUMSTANCES, IN OUR OPINION, THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) IS NOT PROPER AND WITHOUT AFFORDING AN OP PORTUNITY OF BEING HEARD TO THE ASSESSEE AND, THEREFORE, WAS NOT JUST AND PROPER. HIS ORDER IS ACCORDINGLY SET ASIDE THE APPEAL IS REMITTED TO HIS FILE TO DECIDE THE APPEAL ON MERITS AFTER GIVING A PROPER OPPORTUNITY OF BEING HEARD TO THE PARTIES. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSE. 5. ORDER PRONOUNCED IN OPEN COURT ON 18.06.2009. (RAJPAL YADAV) (R.P. GARG) JUDICIAL MEMBER SR. VICE PRESIDENT DATED: JUNE 18, 2009. *SKB* COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)-XIII, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. AR/ITAT