M/s Smartspace Infrastructure Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1500/DEL/2013

• Counselvise Citation: 150020114 RSA 2013
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-02-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL
• Assessee Lawyers: ANIL BHALLA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 1500/DEL/2013 (ASSESSMENT YEAR: 2009 -10) M/S SMARTSPACE INFRASTRUCTURE PVT. LTD., 67, FRIENDS COLONY WEST, NEW DELHI-110065 VS INCOME TAX OFFICER, WARD-9(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAJCS2713E ASSESSEE BY: SHRI ANIL BHALLA REVENUE BY: SHRI KEYUR PATEL DATE OF HEARING 25.2.2014 DATE OF PRONOUNCEMENT 28.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE LD. CIT(A) ON 21.1.2013 IN RELATION TO THE ASSESSME NT YEAR 2009-10. 2. GROUND NO. 3 IS AGAINST NOT PROVIDING AN ADEQUAT E OPPORTUNITY BY THE LD. CIT(A) BEFORE THE DISPOSAL OF THE APPEAL. I T IS SEEN FROM THE IMPUGNED ORDER CONSISTING OF 8 PAGES THAT THE FIRST 7 PAGES HAVE BEEN DEVOTED TO REPRODUCTION OF GROUNDS, STATEMENT OF FA CTS AND REPRODUCTION OF THE ASSESSMENT ORDER. LAST PAGE CONTAINS A FINDI NG THAT THE ASSESSEE DID NOT AVAIL SUFFICIENT OPPORTUNITY GRANTED TO PUT FORTH ITS CASE. THAT IS HOW THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL. 3. THE LD. AR SUBMITTED THAT THERE WERE CERTAIN GEN UINE AND BONA FIDE REASONS FOR THE ASSESSEE IN NOT PARTICIPATING IN PR OCEEDINGS BEFORE ITA NO. 1500/DEL/2013 SMARTSPACE INFRASTRUCTURE PVT. LTD. 2 THE LD. CIT(A). WE ARE SATISFIED THAT THE REASONABL ENESS OF SUCH REASONS WHICH RESULTED IN PASSING OF THE EX-PARTE ORDER BY THE LD. CIT(A). IN OUR CONSIDERED OPINION THE ENDS OF JUSTICE WOULD MEET A DEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTO RED TO THE LD. CIT(A) FOR FRESH DISPOSAL AS PER LAW AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2014. SD/- SD/- (A. D. JAIN) (R. S. S YAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/02/2014 *SUBODH* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 25.02.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 25.02.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *