M/s. Rohini Contractors Pvt. Ltd., Meerut V. ITO, New Delhi

ITA 2036/DEL/2013

• Counselvise Citation: 203620114 RSA 2013
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 08-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAMEER SHARMA
• Assessee Lawyers: V K GOEL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.2036/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO.2036/DEL/2013 ASSESSMENT YEAR : 2004-05 ROHINI CONTRACTORS PVT. LTD., C/O VINOD KUMAR GOEL, 282, BOUNDARY ROAD, CIVIL LINES, MEERUT. PAN : AABCR8721P VS. ITO, WARD 15 (4), NEW DELHI. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI V.K. GOEL, ADVOCATE DEPARTMENT BY : SHRI SHAMEER SHARMA, DR ORDER PER A.D. JAIN, JUDICIAL MEMBER: THIS IS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2004-05 AGAINST THE ORDER DATED 11.02.2013, PASSED BY THE CIT (A)-XVIII, NEW DELHI, TAKING THE FOLLOWING EFFECTIVE GROUNDS:- 2. THAT ON MERITS ALSO LD. CIT (A)-XVIII, NEW DELHI HAS NOT CONSIDERED THE GROUND NO.4 & 5 ON THE BASIS OF INCOME -TAX RECORD. HENCE, LIABLE TO SET ASIDE. 3. THAT ORDER PASSED BY LD. CIT (A) MAY BE SET ASIDE TO EITHER A.O. OR CIT (A) TO GRANT REASONABLE & PROPER OPPORTUNITY OF BEING HEARD. ITA NO.2036/DEL/2013 2 2. AS PER PARA 3 OF THE IMPUGNED ORDER, THE APPEAL O F THE ASSESSEE WAS FIXED FOR HEARING ON 05.11.2012 BY ISSUE OF NOTICE U/ S 250 DATED 21.09.2012 WHICH WAS SENT THROUGH SPEED POST. ON 25.09.2012, THE S AME WAS RETURNED BY THE POSTAL AUTHORITIES. AGAIN, ON 01.10.2012, A F RESH NOTICE WAS SENT FIXING THE HEARING FOR 05.11.2012. ON 02.11.2012, THE ASSESSEE FILED APPLICATION REQUESTING FOR ADJOURNMENT ON THE GROUND THAT HE WAS OUT OF STATION FOR CHAR DEVI DARSHAN AT HIMACHAL PRADESH. THE CASE WAS A DJOURNED TO 09.11.2012. STILL, ON THE SAID DATE, NO ONE APPEARED NOR ANY ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE. AGAIN, NOTICE DA TED 24.01.2013 WAS SENT TO THE ASSESSEE FIXING THE CASE FOR 08.02.2013. HOWE VER, AGAIN, ON THE SAID DATE, NO ONE APPEARED NOR ANY ADJOURNMENT APPLI CATION WAS FILED BY THE ASSESSEE. 3. IT WAS ON THE ABOVE OBSERVATIONS THAT THE LD. CIT ( A) DISMISSED THE ASSESSEE;S APPEAL EX PARTE QUA THE ASSESSEE, HOLDING THAT IT WAS APPARENT THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUING THE APPE AL. IT WAS HELD AS FOLLOWS:- 3.1 FROM THE ABOVE, IT IS APPARENT THAT THE APPELLANT IS NOT INTERESTED IN PURSUING THE APPEAL. UNDER THE CIRCUMSTANCES, DUE TO CONTINUED AND PERSISTENT NON-COMPLIANCE BY THE APPELLANT TO SUCCESSIVE NOTICES ISSUED BY THIS OFFICE. IT IS NOT POSSIBLE TO PROCEED WI TH THIS APPEAL. THE SAME IS, THEREFORE, DISMISSED. 4. BEFORE US, ON BEHALF OF THE ASSESSEE, IT HAS BEEN CONT ENDED THAT NO NOTICE FOR HEARING BEFORE THE LD. CIT (A) WAS EVER SE RVED ON THE ASSESSEE AND IT WAS, THEREFORE, THAT THE APPEAL WENT UNREPRESE NTED. 5. IN PARA 3 OF THE IMPUGNED ORDER, THE LD. CIT (A) MAKES MENTION OF NOTICE DATED 24.01.2013, SENT TO THE ASSESSEE FIXING THE CASE FOR 08.02.2013. IT HAS BEEN OBSERVED THAT IN PURSUANCE OF THIS NOTICE, NEITHER ANYONE APPEARED NOR ANY APPLICATION FOR ADJOURNMENT WAS FIL ED. PERTINENTLY, THE ORDER DOES NOT SPEAK ABOUT THE SERVICE OF THIS NOTICE ON THE ASSESSEE. EVIDENTLY, THEREFORE, IN THE ABSENCE OF SERVICE OF NO TICE, THE ASSESSEE COULD ITA NO.2036/DEL/2013 3 NOT HAVE APPEARED BEFORE THE LD. CIT (A). BESIDES, TH E LD. CIT (A) HAS SIMPLY DISMISSED THE APPEAL EX PARTE, WITHOUT GOING INTO THE MERITS OF THE CASE. ACCORDINGLY, WE REMIT THIS MATTER TO THE FILE OF THE CIT (A) TO BE DECIDED AFRESH ON MERITS, ON AFFORDING DUE AND ADEQUATE OPPOR TUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERATE IN THE PROCEEDINGS BEFORE THE LD. CIT (A). 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED A S ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.12.20 13. SD/- SD/- [ S.V. MEHROTRA ] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 06 TH DECEMBER, 2013. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.