M/s Mohima Developers and Builders Ltd., New Delhi V. ITO, New Delhi

ITA 1597/DEL/2013

• Counselvise Citation: 159720114 RSA 2013
• Duration Of Justice: 1 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Next Hearing Date: 11-03-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 19-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA
• Assessee Lawyers: SANDEEP SAPRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 1597/DEL/2013 1597/DEL/2013 1597/DEL/2013 1597/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2004 2004 2004 2004 - -- - 05 0505 05 M/S MAHIMA DEVELOPERS AND M/S MAHIMA DEVELOPERS AND M/S MAHIMA DEVELOPERS AND M/S MAHIMA DEVELOPERS AND BUILDERS LIMITED, BUILDERS LIMITED, BUILDERS LIMITED, BUILDERS LIMITED, C/O O.P. SAPRA C/O O.P. SAPRA C/O O.P. SAPRA C/O O.P. SAPRA & ASSOCIATES, & ASSOCIATES, & ASSOCIATES, & ASSOCIATES, ADVOCATES, ADVOCATES, ADVOCATES, ADVOCATES, C CC C- -- -763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. PAN : AADCM6501C. PAN : AADCM6501C. PAN : AADCM6501C. PAN : AADCM6501C. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -6(1), 6(1), 6(1), 6(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP SAPRA, ADVOCATE. RESPONDENT BY : SHRI P. DAM KA NUNJHA, SR.DR. DATE OF HEARING : 11.03.2015 11.03.2015 11.03.2015 11.03.2015 DATE OF PRONOUNCEMENT : 18.03.2015 18.03.2015 18.03.2015 18.03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2004-05 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-IX, NE W DELHI DATED 25 TH JUNE, 2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUT SET, SUBMITTED THAT THE CIT(A) HAS PASSED THE EX-PARTE APPELLATE O RDER IN THIS CASE ALTHOUGH THE COUNSEL FOR THE ASSESSEE HAD APPEARED BEFORE HIM. HE REFERRED TO PAGES 194 & 195 OF THE COMPILATION FILE D BEFORE THE TRIBUNAL WHEREIN APPLICATION UNDER RULE 10 READ WIT H RULE 29 OF THE ITAT RULES HAS BEEN FILED STATING THAT SHRI SHARAD GUPTA, CHARTERED ACCOUNTANT HAS CERTIFIED THAT THE OBSERVATION OF TH E CIT(A), THAT ON 22 ND JUNE, 2012 NONE ATTENDED NOR ANY REQUEST FOR ADJOUR NMENT WAS MADE, IS NOT FACTUALLY CORRECT. SHRI SHARAD GUPTA, CA ST ATED THAT HE REACHED THE OFFICE OF THE CIT(A) AT 1.00 PM AND SENT A SLIP FOR HEARING OF THE APPEAL AND AFTER ABOUT HALF AN HOUR OR SO, HE WAS I NFORMED BY THE ITA-1597/DEL/2013 2 OFFICE OF THE CIT(A) THAT ACCORDING TO THE CIT(A), THE APPEAL WOULD BE DECIDED ON MERITS AS HE WAS LATE FOR THE APPEAL. I N THESE FACTS, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE IN THE GROUNDS OF APPEAL MAY BE RESTORED TO THE FILE OF TH E CIT(A) FOR DE-NOVO ADJUDICATION. 3. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF THE ASSESSING OFFICER AND THE CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE CONTENTS OF THE APPLICATION OF THE ASSESSEE UNDER R ULE 10 READ WITH RULE 29 OF THE ITAT RULES. WE FIND THAT IN THE CER TIFICATE OF SHRI SHARAD GUPTA, CA, IT HAS BEEN STATED THAT HE HAD REACHED T HE OFFICE OF THE CIT(A) AND IT WAS INFORMED TO HIM BY THE OFFICE OF THE CIT(A) THAT THE APPEAL WOULD BE DECIDED ON MERITS AS HE WAS LATE FO R THE APPEAL. WE FIND THAT HE HAS ALSO CERTIFIED THAT EVEN THE WRITT EN SUBMISSIONS ALONG WITH ANNEXURES RUNNING INTO 193 PAGES, COPIES OF VA RIOUS CASE LAWS WERE NOT TAKEN ON RECORD. IN THE FACTS OF THE CASE , WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO REST ORE THE ISSUE IN THE GROUNDS OF APPEAL OF THE ASSESSEE TO THE FILE OF TH E LEARNED CIT(A) WITH THE DIRECTION TO PASS A DE-NOVO ORDER IN ACCORDANCE WITH LAW AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO BOTH THE PAR TIES. THE ASSESSEE IS DIRECTED TO COOPERATE IN THE MATTER OF FINALIZAT ION OF ITS FIRST APPEAL BEFORE THE CIT(A). WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2015. SD/- SD/- ( (( ( T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-1597/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : M/S MAHIMA DEVELOPERS AND BUILDE RS LIMITED, M/S MAHIMA DEVELOPERS AND BUILDERS LIMITED, M/S MAHIMA DEVELOPERS AND BUILDERS LIMITED, M/S MAHIMA DEVELOPERS AND BUILDERS LIMITED, C/O O.P. SAPRA & ASSOCIATES, ADVOCATES, C/O O.P. SAPRA & ASSOCIATES, ADVOCATES, C/O O.P. SAPRA & ASSOCIATES, ADVOCATES, C/O O.P. SAPRA & ASSOCIATES, ADVOCATES, C CC C- -- -763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, 763, NEW FRIENDS COLONY, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -6(1), NEW DELHI. 6(1), NEW DELHI. 6(1), NEW DELHI. 6(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR