ITO (E), Delhi V. Development Innovation Trust, New Delhi

ITA 1854/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4197 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Opportunity of being heard
• Section: 12; 11

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI H.S. SIDHU., JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 1854/DEL./2015 ASSESSMENT YEAR: 2009-10 INCOME - TAX OFFICER(E), WARD 1(3), NEW DELHI. (APPELLANT) VS. DEVELOPMENT INNOVATION TRUST, A-1/9, SAFDARJUNG ENCLAVE, NEW DELHI.(PAN-AABTD1286A) (RESPONDENT) APPELLANT BY MS. ASHIMA NEB, SR. DR RESPONDENT BY NONE ORDER PER T.S. KAPOOR, A.M.: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) DATED 27.01.2015. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPI TE THE FACT THAT DUE NOTICE FOR THE DATE OF HEARING WAS SERVED UPON THE ASSESSEE, AS THE NOTICE DATED 15.11.2017 DID NOT COME BACK AS UN-SERVED. FU RTHER, FINDING THAT THE APPEAL FILED BY THE REVENUE COULD BE DISPOSED OF ON THE BASIS OF MATERIAL ON RECORD AND WITHOUT THE PRESENCE OF ASSESSEE OR ITS COUNSEL, THE BENCH DECIDED TO DISPOSE OFF THE APPEAL EX PARTE QUA ASSESSEE AND THE LD. DR WAS ASKED TO PROCEED WITH HER ARGUMENTS. DATE OF HEARING 03.01.2018 DATE OF PRONOUNCEMENT 03 .01.2018 ITA NO. 1854/DEL./2015 2 3. THE LD. DR, AT THE OUTSET, SUBMITTED THAT THE LD . CIT(A) HAS WRONGLY ALLOWED EXEMPTION TO THE ASSESSEE U/S. 11 AND 12 OF THE IT ACT WITHOUT ELABORATING AS TO HOW THE ASSESSEE WAS ELIGIBLE FOR EXEMPTION EVEN THOUGH THE ASSESSEE DURING THE ASSESSMENT PROCEEDINGS DID NOT COOPERATE WITH THE ASSESSMENT PROCEEDINGS ONLY AT THE FAG END, THE ASS ESSEE APPEARED BEFORE THE ASSESSING OFFICER AND EVEN AFTER APPEARING, DID NOT FURNISH THE DETAILS ABOUT THE PROFESSIONAL RECEIPTS SHOWN AT RS.96,00,000/-. OUR ATTENTION WAS INVITED TO THE DETAILED ASSESSMENT ORDER PASSED BY THE ASSE SSING OFFICER. IT WAS SUBMITTED THAT THE LD. CIT(A) HAS PASSED A CRYPTIC AND SHORT ORDER WITHOUT COMMENTING UPON THE OBJECTIONS RAISED BY THE ASSESS ING OFFICER. RELIANCE WAS PLACED ON THE DECISION OF ITAT, NEW DELHI IN THE CA SE OF KALI CENTER FOR LEGAL REFORMS AND RESEARCH CENTRE VS. ITO, 2015-TIOL-405- ITAT-DEL. 4. WE HAVE HEARD THE LD. DR AND HAVE GONE THROUGH T HE MATERIAL PLACED ON RECORD. WE FIND THAT A NUMBER OF OPPORTUNITIES WERE GIVEN TO THE ASSESSEE TO EXPLAIN AND FURNISH NECESSARY INFORMATION FOR COMPL ETING THE ASSESSMENT, BUT THE ASSESSEE CONTINUED TO TAKE ADJOURNMENTS AND ALS O ON CERTAIN OCCASIONS AVOIDED TO ATTEND THE PROCEEDINGS. THE ORDER PASSED BY THE ASSESSING OFFICER NARRATES VARIOUS INSTANCES ON WHICH THE ASSESSEE WA S REQUIRED TO ATTEND THE PROCEEDINGS, BUT HE DID NOT ATTEND THE SAME. THE AS SESSING OFFICER HAD ITA NO. 1854/DEL./2015 3 SPECIFICALLY ASKED FOR FURNISHING ALL INFORMATION R EGARDING PARTICULARS OR NATURE OF SERVICES PROVIDED AND PROFESSIONAL RECEIP TS SHOWN AT RS.96,00,000/- BUT THE ASSESSEE DID NOT FILE THE SAME. THE LD. CIT (A), RELYING ON CERTAIN CASE LAWS AND WITHOUT COMMENTING UPON THE OBSERVATIONS O F THE ASSESSING OFFICER, HAS ALLOWED RELIEF TO THE ASSESSEE. THEREFORE, WE D EEM IT PROPER TO REMIT THE ISSUE BACK TO THE FILE OF LD. CIT(A) WITH THE DIREC TION TO PASS A SPEAKING AND REASONED ORDER AFTER MEETING OUT THE OBSERVATIONS M ADE BY THE ASSESSING OFFICER. NEEDLESS TO SAY, THE ASSESSEE WILL BE GIVE N PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE RE VENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JAN., 2018. SD/- SD/- (H.S. SIDHU) (T.S. KAPOO R) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: JAN., 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI