Chhavi Tourists Pvt. Ltd, New Delhi V. ACIT Circle-6(1), New Delhi

ITA 2054/DEL/2019

AI Insights

The case involves Chhavi Tourists Pvt. Ltd., the appellant, contesting an order from the CIT(A)-2, New Delhi, for the Assessment Year 2015-16. The primary contention was that the CIT(A) had passed the order ex parte without adequately hearing the assessee or allowing cross-examination, as the summons were issued to a previous authorized representative who failed to act on behalf of the assessee. The Senior Departmental Representative conceded that the appeal was dismissed ex parte and did not object to the matter being restored for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115780 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Opportunity of cross examination; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.2054/Del/2019 Assessment Year: 2015-16 Chhavi Tourists Pvt. Ltd., 178A, Pocket M, Janta Flats, Sarita Vihar, New Delhi. PAN: AACCC9215G Vs. ACIT, Circle-6(1), New Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Anuj Garg, Sr. DR Date of Hearing : 07.02.2023 Date of Pronouncement : 13.02.2023 ORDER This appeal filed by the assessee is directed against the order dated 19.12.2018 of the CIT(A)-2, New Delhi, relating to Assessment Year 2015-16 raising various grounds. 2. At the time of hearing, none appeared on behalf of the assessee. However, since we find that this appeal could be decided even in the ITA No.2054/Del/2019 2 absence of the assessee, we proceed to decide this appeal after hearing the ld. Sr. DR 3. The main thrust of the grounds of appeal filed by the assessee in this case was that in this case, the ld. CIT(A) has passed the impugned order ex parte qua the assessee without giving adequate opportunity of being heard to the assessee. It was also submitted that the assessee was not provided the opportunity of cross examination as the summons was issued to the previous Authorised Representative of the assessee, CA Shri Ashok kumar and the said Shri Ashok Kumar did not provide the assessee with a written submission in this regard. 4. The ld. Sr. DR, in all fairness, admitted that the ld.CIT(A) has dismissed 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. 5. After hearing the ld. Sr. DR and on perusal of the order of the ld.CIT(A), we are 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 provided due opportunity for cross-examination by the assessee as submitted above. Therefore, the impugned order of ITA No.2054/Del/2019 3 the CIT(A) is set aside and the appeal is restored to the file of the CIT(A) at first appellate stage for adjudicating the matter afresh, after allowing due opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes only. Order pronounced in the open court on 13.02.2023. Sd/- Sd/- (B.R.R. KUMAR) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:13 th February, 2023. dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi