Rasandik Engineering Industries India Limited, Gurgaon V. ACIT, Circle-19(1), Delhi

ITA 1492/DEL/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0443 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 02-01-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 14-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: K V KRISHNA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A.No.1492/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A No.1492/Del/2023 /Assessment Year: 2016-17 Rasandik Engineering Industries India Limited, 14, Roz-ka-Meo Industrial Area, Sohna, Gurgaon, Haryana. PAN No. AAACR3381A ब म Vs. ACIT Circle-19(1), C.R. Building, New Delhi. अ Appellant /Respondent Assessee by Shri K V S R Krishna, CA Revenue by Shri Vivek Vardhan, Sr. DR स ु नवाईक तारीख/ Date of hearing: 03.01.2024 उ ोषणाक तारीख/Pronouncement on 21.03.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld.CIT(Appeals)-(NFAC), New Delhi dated 27.03.2023 for the AY 2016-17. 2. Ld. Counsel for the assessee, at the outset, submits that the appeal was disposed of by an ex parte order without considering the submissions of the assessee. I.T.A.No.1492/Del/2023 2 2.1 Ld. Counsel for the assessee further submitted as under: - “Sequence of Dates of Issue of Notice and Response of the Assessee Therefore, from the above sequence of events, it may kindly be noted that the assessee was responding to the notices and was serious about the appeal. However, after the enabling of communication email sent on 2- Nov-22 only one hearing was fixed namely on 27.02.23 for which the assessee had also moved application for adjournment. Therefore, due to lack of adequate opportunity the assessee could not prosecute the appeal. In the interest of natural justice, the appeal before your Honours may kindly be heard on merits and adjudicated.” 3. On a query from the Bench as to whether the appeal can be restored to the file of the Ld.CIT(Appeals) as the order of the Ld.CIT(A) is very cryptic and no independent finding on the I.T.A.No.1492/Del/2023 3 submissions made by the assessee, the Ld. DR expressed no serious objection. 4. Considering the rival submissions and perusing the order of the Ld.CIT(A), we are of the considered view that this appeal should go back to the file of the Ld.CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity of being heard to the assessee. Thus, this appeal is restored to the file of the Ld.CIT(A). 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 21/03/2024 Sd/- Sd/- (DR. BRR KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21/03/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi