M/s Acquire Services Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1789/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6717 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN; RAVI JAIN
• Assessee Lawyers: SHESHAN SHARMA S; T R MISRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NO.1789/DEL./2013 (ASSESSMENT YEAR : 2009-10) M/S. ACQUIRE SERVICES PVT. LTD., VS. ITO, WARD 12 (1), (FORMERLY KNOWN AS GALILEO INDIA PVT. LTD.) NEW DE LHI. GROUND FLOOR, CENTRAL WING, THAPAR HOUSE, 124, JANPATH, NEW DELHI. (PAN : AAACG3351K) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/SHRI T.R. MISRA AND SHESHAN SHARMA , ADVOCATES REVENUE BY : SHRI RAVI JAIN, CIT DR & SHRI S.K. JA IN, DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT (APPEALS)- XV, NEW DELHI DATED 28.02.2013 FOR THE ASSESSMENT Y EAR 2009-10. 2. AT THE OUTSET OF THE HEARING, LD. AR FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEE FILED RETURN OF INCOME FOR THE YEAR UNDER CONSIDERA TION DECLARING A LOSS OF RS.25,50,850/- ON 10.09.2009. HE SUBMITTED THAT FU RTHER, THE CASE WAS SELECTED FOR SCRUTINY THROUGH CASS AND NOTICE U/S 143(2) WAS ISS UED AND THEREAFTER, THE ASSESSMENT WAS COMPLETED. AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT (A). HE SUBMITTED THAT THE CIT (A) PASSED THE IMPUGNED ORDER EX-PARTE WITHOUT 2 ITA NO.1789/DEL/2013 GIVING AN OPPORTUNITY TO THE ASSESSEE. HE SUBMITTE D THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE TO ATTEND THE CASE FIXED FOR HE ARING ON DIFFERENT DATES. THE LD. CIT (A) DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE AS THE NOTICES OF HEARING REMAINED UNCOMPLIED. ACCORDINGLY, HE PLEADED THAT THE MAT TER BE RESTORED BACK TO THE FILE OF THE CIT (A) TO DECIDE AFRESH. 3. LD. DR DID NOT OBJECT IF THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT (A). 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL. WE NOTE THAT THE CIT (A) PASSED THE ORDER EX-PARTE WITHOUT GIVING AN OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE TO ATTEND THE HEARINGS. SINCE THE LD. CIT (A) DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE, IN THE INTEREST OF JUSTICE AND EQUITY, WE RESTORE T HIS MATTER TO THE FILE OF THE CIT (A) TO DECIDE AFRESH AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO COOPERATE BEFORE THE CIT (A) . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 4 TH DAY OF MARCH, 2016. SD/- SD/- (J.S. REDDY) (A.T. VARKE Y) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 4 TH DAY OF MARCH, 2016 TS 3 ITA NO.1789/DEL/2013 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.