Raman Textile Pvt. Ltd., Panipat V. ITO, Ward- 1, Panipat

ITA 2046/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9848 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2046/DEL./2018 ASSESSMENT YEAR 2006-2007 M/S. RAMAN TEXTILE PVT. LTD., BARSAT ROAD, BICHPARI CHOWK, PANIPAT 132103 PAN AADCR4021L VS. THE INCOME TAX OFFICER, WARD 1, PANIPAT. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MOHINDER JEET SACHDEVA, DIRECTOR. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 03 . 12 .2018 DATE OF PRONOUNCEMENT : 03 . 12 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), KARNAL DATED 08.02.2018, FOR THE A.Y. 2006-2007, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. I HAVE HEARD THE DIRECTOR OF THE ASSESSEE-COMPANY AND THE LD. D.R. 3. THE LD. CIT(A) WITHOUT GIVING ANY REASONS FOR DECISION IN THE APPELLATE ORDER, CONFIRMED THE LEVY OF PENALTY AND DISMISSED THE APPEAL OF ASSESSEE-COMPANY. THUS, THERE IS A VIOLATION OF SECTION 250 (6) OF THE I.T. ACT BECAUSE NO REASONS 2 ITA.NO.2046/DEL./2018 M/S. RAMAN TEXTILES PVT. LTD., PANIPAT. FOR DECISION HAVE BEEN GIVEN IN THE APPELLATE ORDER. THE DIRECTOR OF THE ASSESSEE-COMPANY ALSO SUBMITTED THAT QUANTUM MATTER HAVE BEEN SET ASIDE IN THE MATTER. IN THIS VIEW OF THE MATTER, I SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE-COMPANY TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE-COMPANY ACCORDING TO LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE-COMPANY. THE LD. CIT(A) SHALL PASS ORDER GIVING REASONS FOR DECISION IN THE APPELLATE ORDER AS PER LAW. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DATED 03 RD DECEMBER, 2018 JUDICIAL MEMBER VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. 3 ITA.NO.2046/DEL./2018 M/S. RAMAN TEXTILES PVT. LTD., PANIPAT. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.