M/s. M.M. Creations, New Delhi V. JCIT, New Delhi

ITA 1821/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9076 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.1821/DEL./2017 ASSESSMENT YEAR 2010-2011 M/S. M.M. CREATIONS, T-481, BALJEET NAGAR (BEHIND PATEL NAGAR POLICE STATION), NEW DELHI 008. PAN AAFFM9802A VS., THE JCIT, RANGE-24, E-2 BLOCK, CIVIC CENTRE, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.K. GUPTA, C.A. FOR REVENUE : MS. RINKU SINGH, SR. D.R. DATE OF HEARING : 10 .0 7 .2019 DATE OF PRONOUNCEMENT : 10 .0 7 .2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-34, NEW DELHI, DATED 31.01.2017, FOR THE A.Y. 2010-2011. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT VARIOUS OPPORTUNITIES HAVE BEEN GIVEN TO THE ASSESSEE FOR HEARING OF THE APPEAL. ONE NOTICE UN-SERVED WITH THE 2 ITA.NO.1821/DEL./2019 M/S. M.M. CREATIONS NEW DELHI. REMARKS LEFT. SUBSEQUENT NOTICE WAS SERVED UPON ASSESSEE ON WHICH REQUEST FOR ADJOURNMENT WAS MADE. THEREAFTER, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THE LD. CIT(A), THEREFORE, NOTED THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL AND THEREFORE, DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION AND THAT NO EVIDENCE/SUBMISSIONS HAVE BEEN FILED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). AS PER LAW, THE LD. CIT(A) SHOULD HAVE TO PASS THE ORDER ON MERITS, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER, EVEN IF ASSESSEE DID NOT APPEAR BEFORE HIM. THUS, THE ORDER OF THE LD. CIT(A) IS VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE AND THAT THE SAME ALSO VIOLATES SECTION 250(6) OF THE I.T. ACT, 1961. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE AS PER LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA.NO.1821/DEL./2019 M/S. M.M. CREATIONS NEW DELHI. 4. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED JULY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.