M/s HLM Associates Consultants Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 157/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65804 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-10-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 11-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AROOP SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `C : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER ITA NO.157/DEL./2011 (ASSESSMENT YEAR : 2005-06) HLM ASSOCIATES CONSULTANTS P. LTD., VS. DCIT, CIRC LE 12(1), FLAT NO.108, (FF), GOLF APARTMENTS, NEW DELHI. SUJAN SINGH PARK, NEW DELHI. (PAN/GIR NO.AABCH2408K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJNISH AGGARWAL, CA REVENUE BY : SHRI AROOP SINGH, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT (A)-XI, NEW DELHI, DATED 18.11.2010, RELEVANT TO ASSESSMENT YEA R 2005-06, WHEREBY BESIDES CHALLENGING EX-PARTE ORDER PASSED BY THE CIT(A), AS SESSEE HAS ALSO CHALLENGED CONFIRMATION OF THE ACTION OF THE ASSESSING OFFICER IN MAKING ADDITIONS. 2. AT THE VERY OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT CIT(A) HAS PASSED EX-PARTE ORDER WITHOUT AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD AND WITHOUT APPROPRIATELY DISCUSSING OR DEALING WITH THE ISSUES RAISED IN FIRST APPEAL. THEREFORE, IN ALL FAIRNESS, ORDER OF THE CIT(A) SHOULD BE SET ASIDE A ND THE MATTER BE RESTORED BACK ON HIS FILE FOR RE-CONSIDERING AND DECIDING THE APPEAL AFR ESH AND TO THIS MOVE OF LD.COUNSEL FOR THE ASSESSEE, LD.DR DID NOT OBJECT AND FURTHER SUBM ITTED THAT IF THIS BENCH DECIDES TO SET ASIDE THE ORDER OF THE CIT(A) AND THE APPEAL SHOULD BE FIXED BEFORE HIM FOR CONSIDERING AND DECIDING THE APPEAL AND ASSESSEE SHOULD BE DIRE CTED TO APPEAR THERE BEFORE FIRST APPELLATE AUTHORITY TO WHICH PLEA OF THE LD.DR, LD. COUNSEL FOR THE ASSESSEE DID NOT OBJECT. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND IN T HE LIGHT OF THE MATERIAL ON RECORD WE ALMOST A GENERAL REQUEST OF BOTH THE SIDES, LET THE MATTER SHOULD GO BACK TO THE CIT(A) I.T.A. NO.157/DEL./2011 (A.Y. : 2005-06) 2 FOR RE-CONSIDERATION OF THE APPEAL, WE FIND IT JUST AND APPROPRIATE TO SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK ON THE FILE OF T HE CIT(A) WITH THE DIRECTION TO SET ASIDE THE APPEAL AFRESH AFTER GIVING DUE OPPORTUNIT Y TO THE ASSESSEE AS WELL AS TO THE ASSESSING OFFICER AND FOR THAT MATTER, 14 TH DECEMBER, 2012 IS FIXED AS DATE OF HEARING BEFORE CIT(A) TO WHICH, BOTH THE SIDES HAVE AGREED. THEREFORE, ORDER OF THE CIT(A) GETS SET ASIDE FOR DE NOVO CONSIDERATION OF THE APPEAL. 4. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE G ETS ACCEPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 26.10.2012. SD/- SD/- (J.S. REDDY) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : OCT. 26, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XI, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT