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ITA 1866/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6609 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. SUDHANSHU SRIVASTAVA , JM IT A NO. 1866 /DEL/201 6 : ASSTT. YEAR : 2012 - 13 GRAPHISADS PVT. L TD., C/O MESSRS. KUMAR PIYUSH & CO., CHARTERED ACCOUNTANTS, C - 5, LGF, LAJPAT NAGAR - III, NEW DELHI - 110024 VS DY. COMMISSIONER OF INCOME TAX, CIRCLE - 10(2), NEW DELHI - 110002 (APPELLANT) (RESPONDENT) PAN NO. A A ACG2365F ASSESSEE BY : SH. ARVIND KUMAR, ADV. REVENUE BY : SH. K. TIWARI , SR. DR DATE OF HEARING : 24 .0 7 .201 8 DATE OF PRONOUNCE MENT : 24 .07 .201 8 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 10.02.2016 OF LD. CIT(A) - 4 , NEW DELHI . 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE DISMISSAL OF APPEAL BY THE LD. CIT(A) WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD BY REJECTING THE LAST ADJOURNMENT APPLICATION. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 30.09.2012 DECLARING AN INCOME OF RS.2,68,05,340/ - WHICH WAS REVISED ON 25.03.2014 AT THE SAME INCOME. LATER ON, THE CASE WAS SELECTED FOR SCRUTIN Y. THE AO FRAMED THE ASSESSMENT U/S ITA NO . 1866 /DE L/ 201 6 GRAPHISADS PVT. LTD. 2 143(3) OF THE INCOME TAX ACT, 1961 AT AN INCOME OF RS.2, 86,65,450/ - BY MAKING THE VARIOUS ADDITIONS/DISALLOWANCES. 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL EX - PARTE B Y OBSERVING AS UNDER: 2. THIS CASE WAS FIXED FOR FIRST TIME ON 12.10.2015 AND THE ADJOURNMENT APPLICATION WAS SENT ON 14.10.2015 AND ANOTHER DATE WAS GIVEN. BUT EVERY DATE I KEPT ON RECEIVING THE REQUEST FOR ADJOURNMENT FROM M/S KUMAR PIYUSH & CO., CAS. T HE VARIOUS APPLICATIONS FOR ADJOURNMENT ARE DATED 27.10.2015, 16.11.2015, 07.12.2015, 28.12.2015, 21.01.2016 AND 08.02.2016. IT IS VERY CLEAR THAT EITHER THE APPELLANT OR THE CA IS NOT INTERESTED IN MAKING ANY SUBMISSION TO GET THE CASE DECIDED. WHEN ENOUG H WAS ENOUGH THE LAST ADJOURNMENT APPLICATION DATED 08.02.2016 HAS BEEN REJECTED. IN VIEW OF THE ABOVE SAID THE APPEAL IS DISMISSED. 5 . NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO OPPORTUNITY OF BEING HEARD WAS GIVEN BY THE LD. CIT(A) AND ISSUES HA D NOT BEEN DECIDED ON MERIT. 6 . IN HIS RIVAL SUBMISSIONS, THE LD. SR. DR SUBMITTED THAT AMPLE OPPORTUNITIES OF BEING HEARD WERE PROVIDED BUT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS. THEREFORE, THE LD. CIT(A) WAS JUSTIFI ED IN DISMISSING THE APPEAL OF THE ASSESSEE. 7 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE E X - PARTE WITHOUT DISCUSSING THE ISSUES ON MERIT. HE SIMPLY STATED THAT THE ASSESSEE SOUGHT ADJOURNMENTS WHENEVER THE CASE WAS ITA NO . 1866 /DE L/ 201 6 GRAPHISADS PVT. LTD. 3 FIXED FOR HEARING. HE HAS NOT ASSIGNED ANY REASON FOR REJECTING THE APPLICATION MOVED BY THE ASSESSEE FOR AN ADJOURNMENT. IT IS WEL L SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . WE , THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ( ORDER PRON OUNCED IN THE COURT ON 24 /0 7 / 201 8 ) SD/ - SD/ - ( SUDHANSHU SRIV ASTAVA ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24 /07 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR