Rathi Industries Ltd., New Delhi V. DCIT, New Delhi

ITA 1550/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74187 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 11-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.1550/DEL/2013 ASSESSMENT YEAR : 2009-10 RATHI INDUSTRIES LTD., A-24/6, MOHAN COOP. INDUSTRIAL ESTATE, NEW DELHI. PAN: AACR0462Q VS. DCIT, CIRCLE 15(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI VIKRAM SAHAY, SR. DR ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E EX PARTE ORDER PASSED BY THE CIT(A) ON 12.12.2012 DISMISSING THE A SSESSEES APPEAL IN LIMINE IN RELATION TO THE ASSESSMENT YEAR 2009-10. ITA NO.1550/DEL/2013 2 2. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVAN T MATERIAL ON RECORD. APPLICATION FOR ADJOURNMENT MOVED ON BEHAL F OF THE ASSESSEE HAS BEEN REJECTED. IT IS SEEN THAT THE ASSESSEE FU RNISHED RETURN DECLARING TOTAL INCOME AT RS.1.84 CRORE. THE TOTAL INCOME WA S COMPUTED BY THE AO AT RS.1.94 CRORE BY MAKING AN ADDITION OF RS.10 LAC TOWARDS FOREIGN VISITS. THE LD. CIT(A) HAS RECORDED CERTAIN DATES ON WHICH NOTICES WAS ISSUED TO THE ASSESSEE, BUT, THERE WAS IMPROPER COM PLIANCE. THAT IS HOW HE DISMISSED THE APPEAL IN LIMINE BY OBSERVING THAT THE ASSESSEE WAS NOT INTERESTED IN THE PROSECUTION OF THE APPEAL. 3. IN OUR CONSIDERED OPINION, THE LD. CIT(A) CANN OT DISMISS THE ASSESSEES APPEAL IN LIMINE FOR WANT OF PRESENCE. IF THE ASSESSEE DOES NOT CO-OPERATE, THEN, THE ONLY COURSE OPEN TO THE LD. C IT(A) IS TO DECIDE THE ASSESSEES APPEAL ON MERITS EX PARTE QUA THE ASSESSEE. IN NO CASE, THE LD. CIT(A) CAN DISMISS THE APPEAL IN LIMINE. AS SUCH, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL TO HIS FILE F OR A FRESH DECISION AS PER LAW ON MERITS, AFTER ALLOWING A REASONABLE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.1550/DEL/2013 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 12.02.201 5. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 12 TH FEBRUARY, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.