Air Network Solutions, Ghaziabad V. ACIT, Circle-36(1), New Delhi

ITA 2116/DEL/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1560 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Set aside
• Section: 271(1)(c); 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI ! ! ! ! ' '' ' ' '' '! ! ! ! % % % % & & & & BEFORE MS. SUSHMA CHOWLA, JM & SH .R.K.PANDA, AM ! ! ! !' '' ' / ITA NOS.2115 & 2116/DEL/2018 '' '' '' '' / ASSESSMENT YEAR : 2011-12 AIR NETWORK SOLUTIONS, C 3, PLOT NO.252, GYANKHAND-I, INDRAPURAM, GHAZIABAD-201010. PAN-AALFA4416B .......... () /APPELLANT VS THE ACIT, CIRCLE-36(1), NEW DELHI. . *+() / RESPONDENT (),- / APPELLANT BY : NONE *+(),- / RESPONDENT BY : SH.S.S.RANA, CIT DR ,./% / DATE OF HEARING: 16 .12.2019 01,./% / DATE OF PRONOUNCEMENT: 18.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEALS FILED BY ASSESSEE A RE AGAINST ORDER OF CIT(A)-19, NEW DELHI DATED 31.03.2016 RELATING TO A SSESSMENT YEAR 2011- 12 AGAINST ORDER PASSED U/S 144 AND PENALTY LEVIED U/S 271(1)(C) OF THE ACT.. 2 ITA NOS.2115 & 2116/DEL/2018 ASSESS MENT YEAR: 2011-12 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUF FICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD LD.DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THESE APP EALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING T HE APPEALS, CIT(A) HAS NO POWER TO DISMISS THESE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & AN OTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP) . IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THESE APPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT (A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THESE APPEA LS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED ASSESSMENT O RDER. 3 ITA NOS.2115 & 2116/DEL/2018 ASSESS MENT YEAR: 2011-12 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THESE APPEALS ARE THUS D ECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION. 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FIL E OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPE ALS IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING D ECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 8. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) % % % % /ACCOUNTANT MEMBER /JUDICIAL MEMBER / ! DATED : 18 TH DECEMBER, 2019 . * AMIT KUMAR * 4 ITA NOS.2115 & 2116/DEL/2018 ASSESS MENT YEAR: 2011-12 ,*.343.5 COPY OF THE ORDER IS FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT 3. 6 7 8 / THE CIT(A) 4. 9 6 / THE PR. CIT 5. 6. 3:;*. / DR, ITAT, DELHI ;'<5 GUARD FILE. / BY ORDER , +3.*. // TRUE COPY // >? , ASSISTANT REGISTRAR, ITAT, DELHI 5 ITA NOS.2115 & 2116/DEL/2018 ASSESS MENT YEAR: 2011-12