Global Vision India Ltd., New Delhi V. ITO, New Delhi

ITA 1627/DEL/2012

• Counselvise Citation: 162720114 RSA 2012
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-11-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH SENIOR
• Keywords: Opportunity of being heard
• Section: 143(3); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.1627/DEL./2012 (ASSESSMENT YEAR : 2003-04) GLOBAL VISION INDIA LTD., VS. ITO, WARD 12 (2), 3119 / 34, 1 ST FLOOR, BEADONPURA, NEW DELHI. KAROL BAGH, NEW DELHI 110 005. (PAN : AABCG7704K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH, ADVOCATE REVENUE BY : SHRI SATPAL SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF CIT (APPEALS)-XV, NEW DELHI DATED 23.11.2011 FOR THE ASSESSMENT YEAR 2003-04. THE GROUNDS OF APPEAL TAKEN BY THE ASSESSEE READ AS UNDER :- THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A) ERRED IN- 1. PRECIPITATELY DISMISSING THE APPEAL OF THE ASSES SEE WITHOUT PROVIDING ADEQUATE AND REASONABLE OPPORTUNITY OF BEING HEARD; 2. CONFIRMING THE FOLLOWING ACTIONS OF THE ASSESSIN G OFFICER; I) IN PASSING ORDER U/S 144/143(3)/147 OF THE ACT W ITHOUT PROVIDING ADEQUATE AND REASONABLE OPPORTUNITY OF HEARING. ITA NO.1627/DEL./2012 2 II) IN PASSING ORDER U/S 147/148 OF THE ACT WITHOU T EVEN PROVIDING THE REASONS RECORDED FOR REOPENING THE ASSESSMENT; III) IN MAKING ADDITION IN A SUM OF RS.9, 19,088/- AS INCOME ON ACCOUNT OF ALLEGED ACCOMMODATION ENTRY; ALL THE ABOVE ACTIONS BEING MOST ARBITRARY, ERRONEO US AND UNLAWFUL, IT IS PRAYED THAT THE SAME MUST BE QUASHED. 2. IN THE GROUND NO.1, THE ASSESSEE HAS TAKEN THE G ROUNDS THAT IT WAS NOT PROVIDED ADEQUATE AND REASONABLE OPPORTUNITY OF BEING HEARD BY THE CIT (A). 3. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE. WE F IND THAT THE ASSESSMENT ORDER WAS FINALIZED U/S 144 / 143(3) /147 OF THE INCOME-TAX A CT, 1961 ON 13.12.2010 AGAINST WHICH THE ASSESSEE FILED THE APPEAL BEFORE THE CIT (A) BY TAKING NINE GROUNDS ON 07.01.2011. THIS APPEAL WAS DECIDED BY THE CIT (A)-XV, NEW DELH I ON 23.11.2011 WHERE NONE PRESENT FOR ASSESSEE. THE ORDER OF THE CIT (A) MEN TIONS ABOUT THE TWO NOTICES DATED 01.09.2011 AND 13.10.2011 WHICH WAS SENT FOR HEARIN G ON 07.10.2011 AND 01.11.2011 RESPECTIVELY. THE REMARKS OF THE CIT (A) SHOW THAT THESE NOTICES WERE SENT BY SPEED POST BUT NONE ATTENDED. IT IS ALSO NOTICED THAT THE ASS ESSEE HAS REQUESTED THE CIT (A) FOR DISPOSAL OF THE APPEAL AT EARLY STAGE. THE CIT (A) DISMISSED THE ASSESSEES APPEAL ON ACCOUNT ON NON-COMPLIANCE. AFTER HEARING BOTH THE SIDES, WE FIND IT APPROPRIATE TO REMAND THE ISSUE TO THE FILE OF THE CIT (A) TO DECIDE DE N OVO. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THIS 6 TH DAY OF NOVEMBER, 2012. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 6 TH DAY OF NOVEMBER, 2012 TS ITA NO.1627/DEL./2012 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.