Golfgreen Residency Pvt Ltd, New Delhi V. DCIT Circle-10(1), New Delhi

ITA 1920/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3500 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.1920/Del/2020 Assessment Year: 2015-16 Golfgreen Residency Pvt. Ltd., C/o RRA TAXINDIA, D-28, South Extension, Part-I, New Delhi. PAN: AAECG7784N Vs. DCIT, Circle-10(1), New Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Shri R.S. Yadav, Sr. DR Date of Hearing : 18.08.2022 Date of Pronouncement : 25.08.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the ex parte order dated 24.02.2020 of the CIT(A), Delhi-4, relating to Assessment Year 2015-16. 2. The assessee, through its ground of appeal No.1 has agitated that the ld.CIT(A) has not provided reasonable and adequate opportunity of being heard to the assessee. It was contended that the ld.CIT(A) has passed his ex parte order without appreciating the correct facts and circumstances of the instant case and without following the principles of natural justice. It was also contended that ITA No.1920/Del/2020 2 the ld.CIT(A) has not decided the grounds taken by the assessee before him, on merit. 3. The ld. Sr. DR, in all fairness, admitted that the ld.CIT(A) has adjudicated the appeal of the assessee ex parte qua the assessee, and, therefore, the Department has no serious objection if the matter is restored to the file of the CIT(A) for fresh adjudication, after allowing due opportunity of being heard to the assessee. 4. On careful consideration of the above submissions and grounds of appeal taken by the assessee in Form No.36, I am of the considered opinion that the assessee has not been provided due opportunity of being heard before the ld.CIT(A) and the ld.CIT(A) has also not decided the grounds of appeal on merits. Since the ld.CIT(A) has dismissed the appeal ex parte without deciding the grounds taken by the assessee in Form No.35 on merit, therefore, the order of the CIT(A) is set aside and the appeal is restored to the file of the CIT(A) to first appellate stage. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 25.08.2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25 th August, 2022. ITA No.1920/Del/2020 3 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi