D.S.S.I. Exports Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 1913/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6764 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 18-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B N GOSWAMY
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2 NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER ITA NO. 1913/DEL/2015 ASSTT. YR: 2006-07 D.S.S.I, EXPORTS PVT. LTD., VS. ACIT, CENTRAL CIRC LE-5, DDA COMMERCIAL COMPLEX, NEW DELHI. 208-216, AUROBINDO PLACE, HAUZ KHAS, NEW DELHI. PAN: AAACD 0660 L ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI B.N. GOSWAMY ADV. RESPONDENT BY : SHRI N.K. BANSAL SR. DR DATE OF HEARING : 18/07/2016. DATE OF ORDER : 25/07/2016. O R D E R THIS IS ASSESSEES APPEAL AGAINST THE ORDER DATED 23.01.2015, PASSED BY THE LD. CIT(A)-41, NEW DELHI, RELATING TO A.Y. 2006-07. 2. THE ASSESSEE HAS RAISED AS MANY AS 5 GROUNDS TO CHALLENGE THE EX PARTE ORDER OF THE LEARNED CIT(APPEALS). 2 3. I FIND THAT IN THIS CASE THE CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL EX PARTE, QUA THE ASSESSEE, INTER ALIA, OBSERVING AS U NDER: 3. IT IS OBSERVED THAT INSTEAD OF PROVIDING DETAILS / SUBMISSIONS, THE APPELLANT HAS NOT ATTENDED THE APPELLATE PROCEE DINGS ON GIVEN DATES, AS ENUMERATED ABOVE. THIS CLEARLY SHOW S THAT THE APPELLANT DOES NOT HAVE ANY INTENTION OF MAKING AN APPEARANCE AND DEFENDING ITS CASE. IT IS TAKING ADVANTAGE OF T HE REVENUE'S GOODWILL OF PROVIDING OPPORTUNITY TO THE APPELLANT FOR PREPARING ITS CASE. 4. THEREFORE, IT GIVES AN IMPRESSION THAT THE ASSES SEE IS NOT INTERESTED IN PRESSING ITS APPEAL. IT IS NOTED THAT IT HAS BECOME A FASHION IN PRESENT TIMES THAT APPELLANT OFTEN FILES APPEAL MERELY TO LOCK THE REVENUE OR TO KEEP THE ISSUES ALIVE IN APPEAL. I THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE, ON ACCOUNT OF NON APPEARANCE. MY DECI SION IS ALSO CORROBORATED BY THE DECISION IN THE FOLLOWING CASES. CIT V. MULTIPLAN (INDIA) (P) LTD. (1991) 38 ITO 320 (DEL) ESTATE OF LATE TUKOJI RAO HOLKAR CWT (1997) 223 ITR 480 (MP) 5. ASSESSEE'S APPEAL STANDS DISMISSED . 4. HAVING HEARD RIVAL CONTENTIONS OF THE PARTIES, I AM OF THE CONSIDERED OPINION THAT THE IMPUGNED EX PARTE ORDER PASSED BY THE LEAR NED CIT(APPEALS) CANNOT BE ACCEPTED IN THE EYE OF LAW. THE LEARNED CIT(A) BEIN G FIRST APPELLATE AUTHORITY, WAS DUTY BOUND TO DISPOSE OFF THE ISSUES RAISED BEFORE HIM ON MERITS. THEREFORE, ORDER OF THE LEARNED CIT(A) IS SET ASIDE AND THE MATTER I S RESTORED BACK TO HIM WITH THE 3 DIRECTION TO PASS A REASONED ORDER, ON THE GROUNDS OF APPEAL RAISED BEFORE HIM, IN ACCORDANCE WITH LAW, OF COURSE, AFTER AFFORDING REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCEMENT IN OPEN COURT ON 25/07/2016. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED: 25/07/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.