Kailash Structurals Ltd., Ghaziabad V. ITO, Ward- 1(3), Ghaziabad

ITA 1827/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0824 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA CIT DR
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM / ITA NOS. 1826 & 1813/DEL/2018 / ASSESSMENT YEARS: 2010-11, 2011-12 KAILASH INFRASTRUCTURE, C-75, B.S. ROAD ............ . /APPELLANT INDUSTRIAL AREA, GHAZIABAD PAN-AAIFK7971Q VS. ITO, .. /RESPONDENT WARD-1(3), GHAZIABAD / ITA NO. 1827/DEL/2018 / ASSESSMENT YEAR: 2013-14 KAILASH STRUCTURALS LTD. C-75, B.S. ROAD ........... .. /APPELLANT INDUSTRIAL AREA, GHAZIABAD PAN-AAIFK7971Q VS. ITO, .. /RESPONDENT WARD-1(3), GHAZIABAD !'# /APPELLANT BY : NONE !'# /RESPONDENT BY : SH. S.S. RANA, CIT DR $%!&'( / DATE OF HEARING : 17.12.2019 )* !&'( / DATE OF PRONOUNCEMENT: 18.12.2019 / ITA NOS:- 1813,1826 & 1827/DEL/2018 2 / ORDER PER SUSHMA CHOWLA, JM: THESE APPEALS FILED BY ASSESSEE ARE AGAINST SEPARATE ORDERS OF CIT(A), GHAZIABAD DATED 01.03.2017, 01 .03.2017 AND 14.09.2017 RELATING TO ASSESSMENT YEARS 2010-11, 20 11-12 & 2013-14 RESPECTIVELY. 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUF FICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD LD.DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DE CIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHIL E DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHAR YA & ANOTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE / ITA NOS:- 1813,1826 & 1827/DEL/2018 3 FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMI SSED THE APPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LE ARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON M ERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABS ENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. I N THE PRESENT APPEALS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REA SONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA LS ARE THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERIT S OF THE ADDITION. 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FIL E OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMP LY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THES E APPEALS ARE THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE IS SUE RAISED ON MERIT. / ITA NOS:- 1813,1826 & 1827/DEL/2018 4 8. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) (, (, (, (, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED : 18 TH DECEMBER, 2019 . SH !&-.-&/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $0 1 2 / THE CIT(A) 4. $3 $0 / THE PR. CIT 5. 6. -45& 6 6 / DR, ITAT, DELHI 578%/ GUARD FILE. & // TRUE COPY // $ $ $ $ / BY ORDER , :,; , 6 ASSISTANT REGISTRAR, ITAT, DELHI