R.D.M. Care (India) Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1831/DEL/2013

• Counselvise Citation: 183120114 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 08-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 01-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Assessee Lawyers: ASHOK BAHAJ
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI H.S. SIDHU : JUDICIAL MEMBER ITA NO. 1831/DEL/2013 A.Y. 2009-10 R.D.M. CARE (INDIA) PVT. LTD., VS. DCIT CIRCLE 15(1 ), 2/12, WEST PATEL NAGAR, NEW DELHI. NEW DELHI. PAN: AAACR 1673 H ( APPELLANT ) ( RESPONDENT ) APPELLANT BY : SHRI ASHOK BAHAJ CA RESPONDENT BY : SHRI VIKRAM SAHAY SR. DR DATE OF HEARING : 08-01-2015 DATE OF ORDER : 23-01-2015. O R D E R PER S.V. MEHROTRA, A.M:- THIS APPEAL, PREFERRED BY THE ASSESSEE, IS DIREC TED AGAINST THE ORDER DATED 17-01-2013, PASSED BY THE CIT(APPEALS)-XVIII , NEW DELHI IN APPEAL NO. 373/11-12, RELATING TO A.Y. 2009-10. 2. THE ASSESSEE HAS RAISED AS MANY AS 4 GROUNDS TO CHALLENGE THE ORDER OF THE LEARNED CIT(APPEALS). THE CIT(A) VIDE HIS IMPUGNED ORDER HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE , IN LIMINE, FOR WANT OF PROSECUTION QUA THE ASSESSEE , BY OBSERVING AS UNDER: (3) AS PER RECORD , THE APPEAL WAS FIXED FOR HEARINGS ON 2 16.10 . 2012, 31.10.2012 , AND 2 , 6 . 11.2012 BY ISSUE OF NOTICE U/S 250 DATED 17.09.2012, 17.10 . 2012, AND 06.11 . 2012, WHICH WAS SENT THROUGH SPEED POST NOTICE WAS NOT RECEIVED BAC K UN-SERVED FROM THE POSTAL AUTHORITIES. STILL ON THE SAID DATE S , NO ONE APPEARED NOR ANY ADJOURNMENT APPLICATION WAS FILED BY THE APPELLANT . A FINAL NOTICE FOR HEARING WAS ISSUED ON 06 . 12 . 2012 FIXING THE CASE FOR 17.12.2012. NOTICE WAS NOT RECE IVED BACK UNSERVED, BUT STILL THERE WAS NO COMPLIANCE ON THE PART OF THE APPELLANT . ANOTHER FINAL NOTICE WAS AGAINST ISSUED ON 21 . 12 . 2012 FIXING THE CASE FOR 16 . 01 . 2013 , ON THE SAID DATE , COMPLIANCE IN THE FORM OF ADJOURNMENT APPLICATION R EQUESTING FOR ADJOURNMEN T F OR A MONTH WAS RECEIVED FROM THE APPELLANT . 3 . 1 FROM THE ABOVE , IT IS APPARENT THAT THE APPELLANT IS NOT INTERESTED IN PURSU I NG THE APPEAL . UNDER THE C I RCUMS T ANCES , DUE TO CONTINUED AND PERSISTENT NON-COMP LI ANCE BY T H E APPELLANT TO SUCCESSIVE NOTICES ISSUED BY THIS OFFICE, IT IS NOT POSSIBLE TO PROCEED WIT H THIS APPEAL . THE SAME IS, THEREFORE, DISM I SSED. 3. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT MAIN DIRECTOR OF THE COMPANY, DILVINDER SINGH NARANG, SUDDENLY DIED ON 1 1-08-2012, LEADING TO MANY CHANGES IN THE DIRECTORSHIPS OF THE COMPANY. T HE CIT(A), WITHOUT TAKING INTO COGNIZANCE OF THESE DEVELOPMENTS REJECT ED THE ASSESSEES REQUEST FOR ADJOURNMENT OF HEARING ON 16-1-2013, RESULTING INTO DISMISSING OF ASSESSEES APPEAL IN LIMINE FOR WANT OF PROSECUTION , QUA THE ASSESSEE. LD. COUNSEL SUBMITTED THAT SINCE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT PURSUING HIS APPEAL BEFORE THE CIT(A) ON THE AP POINTED DATE , THE ORDER OF CIT(A) MAY BE SET ASIDE AND THE APPEAL MAY BE RE MITED BACK TO THE FILE OF CIT(A) WITH A DIRECTION TO DECIDE THE GROUNDS OF AP PEAL ON MERIT BY PASSING A REASONED ORDER , AFTER HEARING THE ASSESSEE. 4. LD. DR SUPPORTED THE ORDER OF LD. CIT(A) . 3 5. WE HA V E HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN OUR CONSIDERED OPINION THE ORDER PASSED BY THE LEARNED CIT(APPEALS) CANNOT BE ACCEPTED IN THE EYE OF LAW. THE LD. LEARN ED CIT( A), BEING FIRST APPELLATE AUTHORITY, OUGHT TO HAVE DISPOSED OF THE ISSUES RA ISED BEFORE HIM ON MERITS . IN ANY VIEW OF THE MATTER, THE ORDER OF THE LEARNED CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO HIM WITH THE DIRECTION TO PASS A REASON ED ORDER, ON THE GROUNDS OF APPEAL RAISED BEFORE HIM, IN ACCORDANCE WITH LAW, A FTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDE R ACCORDINGLY. 6. IN THE RESULT, ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURP.OSES. ORDER PRONOUNCED IN OPEN COURT ON 23 -01-2015. SD/- SD/- ( H.S. SIDHU ) ( S.V. MEHROTRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23-01-2015. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR