M/s Visage Properties Pvt. Ltd. (Formerly known as Aerens R Inf. (P) Ltd., New Delhi V. DCIT, New Delhi

ITA 1679/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8704 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH G: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.1679/DEL/2017 (ASSESSMENT YEAR 2 007-08) M/S VISAGE PROPERTIES PVT. LTD. (FORMERLY KNOWN AS AERENS R INFRASTRUCTURE (P.) LTD.) PLOT NO.1, LOCAL SHOPPING CENTRE, SHARDA NIKETAN, PITAMPURA, NEW DELHI-110 034 PAN-AAACV 4732F VS. DY. CIT, CIRCLE 1(2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. PRAKASH DUBEY, SR. DR DATE OF HEARING 24.03.2021 DATE OF PRONOUNCEMENT 24.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 19.01.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-22, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2007-08. 2 ITA NO.1679 /DE L/2017 VISAGE PROPERTIES PVT. LTD. VS. DY. CIT 2.0 NONE WAS PRESENT ON BEHALF OF THE ASSES SEE WHEN THE APPEAL WAS CALLED OUT FOR HEARING NOR HAD BEEN ANY A PPLICATION FOR ADJOURNMENT RECEIVED IN THIS REGARD. HOWEVER, LOOKI NG INTO THE FACTS OF THE CASE, WE DEEM IT APPROPRIATE TO DECIDE THIS APPEAL EXPARTE QUA THE ASSESSEE APPELLANT. 3.0 A PERUSAL OF THE IMPUGNED ORDER SHOWS T HAT THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL EXPARTE WITHOUT GOING INTO THE MERITS OF THE CASE. ALTHOUGH, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A), THE LD. CIT(A) WAS DUTY BOUND TO ADJUDICATE THE APPEAL BEFORE HIM ON THE MERITS. HOWEVER, THE L D. CIT(A) HAS SIMPLY DISMISSED THE ASSESSEES APPEAL BY OBSERVING THAT THE ASSESSEE DID NOT APPEAR BEFORE HIM ON EITHER OF THE DATES FIXED FOR HEARING OF THE APPEAL. 4.0 ON A QUERY FROM THE BENCH, THE LD. SR. DR HAD NO OBJECTION TO THE MATTER BEING RESTORED TO THE OFFIC E OF LD. CIT(A) FOR ADJUDICATION ON MERITS. 3 ITA NO.1679 /DE L/2017 VISAGE PROPERTIES PVT. LTD. VS. DY. CIT 5.0 AFTER HAVING GONE THROUGH THE RECORDS AN D THE IMPUGNED ORDER, IN VIEW OF THE SUBSTANTIAL JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL TO THE OFFICE OF LD. CIT(A) FOR BEING HEARD AFRESH AND FOR THE PURPOSE OF BEING ADJUDICATED ON MERITS AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS C ASE. IT IS DIRECTED ACCORDINGLY. THE ASSESSEE IS ALSO DIRECTED TO COMPL Y WITH THE FIRST APPELLATE PROCEEDINGS THIS TIME WITHOUT FAIL AND RES POND TO THE QUERIES AND NOTICES ISSUED BY THE LD. FIRST APPELLA TE AUTHORITY IN A PROPER MANNER, FAILING WHICH THE LD. FIRST APPELLATE AUTHORITY CAN DECIDE THE APPEAL EXPARTE THE ASSESSEE IN ACCORDANCE WITH LAW. 6.0 IN THE FINAL RESULT, THE APPEAL OF THE A SSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS ANNOUNCED ON C ONCLUSION OF VIRTUAL HEARING ON 24 TH MARCH, 2021. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/03/2021 PK/PS 4 ITA NO.1679 /DE L/2017 VISAGE PROPERTIES PVT. LTD. VS. DY. CIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI