Temsonn Veselex IP Ltd, New Delhi V. DCIT, Bangalore

ITA 1950/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6322 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 14-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PALLAV GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE, SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.1950/DEL/202 0 (ASSESSMENT YEAR: 2019-20) TEMSONN VESELEX I P LTD. 81, ARAVALI APARTMENT, ALAKNANDA, DELHI-110 019 PAN-AADCT 7135K VS. THE CIT, DELHI-110 002 (APPELLANT) (RESPONDENT) APPELLANT BY SMT. PALLAV GUPTA, CA RESPONDENT BY SH. R.K. GUPTA, SR. DR DATE OF HEARING 16.08.2021 DATE OF PRONOUNCEMENT 17.08.2021 HEARING CONDUCT ED VIA WEBEX ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE AS SESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 22.09.2020 OF CIT(A) -9, NEW DELHI PERTAINING TO 2019-20 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROU NDS. 2. IT IS SEEN THAT THE ORDER UNDER CHALLE NGE IS AN EX-PARTE ORDER WHEREIN NONE APPEARED BEFORE THE CIT(A) AS RECORDED IN COLU MN NO.7 OF PAGE 1 OF THE IMPUGNED ORDER. ACCORDINGLY, BOTH THE PARTIES WERE HEARD ON THIS LIMITED ISSUE. 3. A PERUSAL OF PARA-4 OF THE IMPUGNED ORDE R FURTHER DEMONSTRATES THAT SOME WRITTEN SUBMISSIONS DATED 10.09.2020 WERE TAKE N INTO CONSIDERATION, HOWEVER, THE LD. CIT(A) WHILE DECIDING THE ISSUE DI D NOT CONSIDER THESE TO BE SUFFICIENT THEN IN ALL FAIRNESS THIS FACT SHOULD HA VE BEEN CONFRONTED TO THE ITA NO.1950 /DEL/2020 TEMSONN VESELEX IP LTD. VS.ITO PAGE 2 OF 3 ASSESSEE. ACCORDINGLY, IN THE CONTEXT OF THE GRIEVA NCE PERSISTING AFTER HEARING THE PARTIES IT IS DEEMED TO APPROPRIATE TO SET ASID E THE IMPUGNED ORDER BACK TO THE CIT(A) WITH A DIRECTION TO GRANT AN EFFECTIVE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE APPEAL IN ACCORDANCE WI TH LAW. IT IS SEEN THAT THE FIRST APPELLATE AUTHORITY HAS REJECTED THE WRITTEN SUBMISSION. IT GOES WITHOUT SAYING THAT IF THE WRITTEN SUBMISSIONS WERE CONSIDE RED TO BE INSUFFICIENT TO GRANT RELIEF WHICH BELIEF MAY HAVE BEEN ENTERTAINED BY THE ASSESSEE, THEN IT WAS INCUMBENT UPON THE LD. CIT(A) TO PUT THE ASSESSEE T O NOTICE OF THIS FACT. IN CASE IT IS CONSIDERED THAT RELIEF PRAYED FOR WAS NOT ALL OWABLE THEN OPPORTUNITY TO MAKE GOOD THE SUBMISSION SHOULD HAVE BEEN GRANTED. SINCE NO SUCH EFFORT APPEARS TO HAVE BEEN MADE THE ORDER CANNOT BE UPHEL D. ACCORDINGLY, IN THE INTERESTS OF JUSTICE THE IMPUGNED ORDER IS SET ASID E BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTIONS TO PASS A SPEAKING ORDER IN ACC ORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEAR D. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES WEBEX. 4. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17 TH AUGUST, 2021. SD/- (D IVA SINGH) JUDICIAL MEMBER DATED: 17/08/2021 PK/PS ITA NO.1950 /DEL/2020 TEMSONN VESELEX IP LTD. VS.ITO PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI