M/s. Mani Capitals Ltd., New Delhi V. DCIT, New Delhi

ITA 1630/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87047 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 12-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA
• Assessee Lawyers: A K GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E , NEW DELHI) BEFORE SHRI G. C. GUPTA, HONBLE VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.1630 /DEL/2013 ASSESSMENT YEAR : 2009-10 M/S. MANI CAPITALS LTD., VS. DCIT, CC-8, C/O O.P. SAPRA & ASSOCIATE, ADVOCATES, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI 110 025 GIR / PAN:AAACD4969L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A. K. GUPTA, FCA RESPONDENT BY : SHRI P DAM KANUNJHA, SR. DR DATE OF HEARING : 12.03.2015 DATE OF PRONOUNCEMENT : 25.03.2015 ORDER PER T.S. KAPOOR, AM: THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LD. CIT(A) DATED 05.12.2012. THE ASSESSEE HAS TAKEN VARIOUS G ROUNDS OF APPEAL IN WHICH ADDITION SUSTAINED BY LD. CIT(A) HAS BEEN CHA LLENGED. VIDE GROUND NO.1, THE ASSESSEE HAS CHALLENGED THAT LD. CIT(A) S HOULD NOT HAVE DECIDED THE APPEAL EX-PARTE QUA ASSESSEE. 2. AT THE OUTSET, LD. A.R. SUBMITTED THAT NECESSARY OPPORTUNITY WAS NOT PROVIDED TO THE ASSESSEE AND LD. CIT(A) WITHOUT HEA RING THE ASSESSEE, HAS DECIDED THE ISSUE EX-PARTE. IT WAS SUBMITTED THAT ON 03.12.2012 AN ADJOURNMENT APPLICATION ALONG WITH ANNEXURE WAS FIL ED WITH LD. CIT(A) AND IN THE ADJOURNMENT LETTER, IT WAS REQUESTED THA T THE SIMILAR MATTER IN ITA NO.1630/DEL/2013 2 ASSESSMENT YEAR 2008-09 HAS BEEN FULLY ARGUED BEFOR E LD. CIT(A), KANPUR AND THE ORDER WAS AWAITED BUT LD. CIT(A) DID NOT GR ANT ADJOURNMENT AND DECIDED THEAPPEAL VIDE ORDER DATED 05.12.2012. THE REFORE, IT WAS PRAYED THAT THE CASE OF THE ASSESSEE MAY BE SET ASIDE TO T HE FILE OF LD. CIT(A) FOR HEARING ON MERITS. 3. LD. D.R. HAD NO OBJECTION TO THE PRAYER OF LD. A .R. FOR REMITTING THE CASE OF THE ASSESSEE TO LD. CIT(A) FOR HEARING ON M ERITS. 4. WE HAVE HEARD RIVAL PARTIES AND HAVE GONE THROUG H THE MATERIAL PLACED ON RECORD. WE FIND THAT LD. CIT(A) HAS DECIDED TH E MATTER EX-PARTE QUA ASSESSEE AFTER NOTING DOWN THAT A NUMBER OF OPPORTU NITIES WERE PROVIDED TO ASSESSEE FOR HEARING. HOWEVER FOR THE SAKE OF NATU RAL JUSTICE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY BE GRANTED TO ASS ESSEE FOR HEARING ON MERIT. RIGHT OF HEARING IS AN IMPORTANT RIGHT OF A N ASSESSEE, WHICH SHOULD NOT BE DENIED. IN VIEW OF ABOVE, WE SET ASIDE THE ISSUE TO THE OFFICE OF LD. CIT(A) WHO SHOULD PASS THE ORDER AFTER HEARING THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE LD. CIT(A) AND CO OPERATE IN FINALIZING THE PROCEEDINGS AND OPPORTUNITY GRANTED TO ASSESSEE SHO ULD NOT BE MISUTILIZED. 5. IN VIEW OF ABOVE, APPEAL FILED BUY ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH, 2015. SD./- SD./- ( G. C. GUPTA) (T.S. KAPOO R) VICE PRESIDENT ACCOUNTANT MEMBER DATE: 25.03.2015 SP ITA NO.1630/DEL/2013 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 18/3 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19,20 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 25/3 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 25/3 SR. PS/PS 7 FILE SENT TO BENCH CLERK 25/3 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER