M/s Oakland Bottlers (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 1631/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9622 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 1 63 1 / DEL /201 7 [A.Y 20 06 - 07 ] M/S OAKLAND BOTTLERS [P] LTD VS. THE D . C . I . T FLAT NO. 361, BLOCK A CIRCLE 1 3 (1) , 5 TH FLOOR, SECTOR 18B, PHASE II N EW DELHI DWARKA, NEW DELHI PAN NO: AA ACO 4250 B [APPELLANT] [RESPONDENT] DATE OF HEARING : 0 3 . 0 7 .201 9 DATE OF PRONOUNCEMENT : 04 . 0 7 .201 9 ASSESSEE BY : SHRI LALIT MOHAN , CA REVENUE BY : MS. RINKU SINGH , SR. DR ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER: TH IS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A) 7 , NEW DELHI DATED 2 9 .0 1 .20 16 PERTAINING TO A.Y 2006 - 07 . 2. THOUGH THE ASSESSEE HAS RAISED FOUR SUBSTANTIVE GROUNDS OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT THE LD. CIT(A) HAS 2 DISMISSED THE APPEAL EXPARTE AND, THEREFORE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO DEFEND ITS CASE . 3. WE HAVE PERUSED THE ORDER OF THE LD. CIT(A). THOUGH THE LD. CIT(A) HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE ON VARIOUS DATES BUT FOR SOME REASON OR THE OTHER, THE ASSESSEE COULD NOT ATTEND THE APPELLATE PROCEEDINGS. WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE, THE LD. CIT(A) SHOULD GIVE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO DEFEND ITS CASE. WE, ACCORDINGLY, RESTORE THE ISSUES TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO ONCE AGAIN AFFORD AN OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE APPEAL AFRESH AS PER THE PROVISIONS OF LAW. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1 63 1 /DEL/201 7 6 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 04 . 0 7 .201 9 . SD/ - SD/ - [ SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 TH JU LY , 201 9 3 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER