M/s. Swaranganga Investment & Consultancy Services Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 214/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5465 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 15-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHUMANA SEN
• Assessee Lawyers: MANNU K GIRI
• Keywords: Opportunity of being heard; Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER & SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 214/DEL/2010 ASSESSMENT YEARS : 2004-05 SWARANGANGA INVESTMENT & CONSULTANCY SERVICES PVT. LTD., K-46, MODEL TOWN, NEW DELHI VS. INCOME TAX OFFICER, WARD 7(4), NEW DELHI PAN: AAFCS 0899 D APPELLANT RESPONDENT APPELLANT BY : MANNU K. GIRI, A DVOCATE RESPONDENT BY : SHUMANA SEN, SR. DR O R D E R PER: C.L. SETHI, J.M. THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 27.10.2009 PASSED BY THE LD. CIT(A) FOR THE A.Y. 2004-05. 2. IN THE GROUNDS OF APPEAL, THE ASSESSEE RAISED ON E ISSUE THAT THE CIT(A) HAS ERRED IN DISMISSING THE ASSESSEES APPEAL ON TH E GROUND THAT THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND IN HOL DING THAT THE CONTENTION OF THE ASSESSEE THAT THE ORDER OF THE AO IS BASED ON A SSUMPTIONS, SURMISES AND CONJECTURES, IS NOT SUBSTANTIATED. THE ASSESSEE HA S ALSO TAKEN A GROUND THAT THE CIT(A) HAS ERRED IN CONFIRMING THE ADDITION MAD E BY THE AO. ITA NO. 214/DEL/2010 PAGE 2 OF 3 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 4. ON PERUSAL OF THE CIT(A)S ORDER, WE FIND THAT F OR NON-APPEARANCE OF THE ASSESSEE ON VARIOUS DATES BEFORE THE LD. CIT(A) , THE CIT(A) HAS TAKEN A VIEW THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUI NG THE APPEAL. THE LD. CIT(A) HAS ALSO TAKEN A VIEW THAT IN THE ABSENCE OF ANY REPLY/SUBMISSION BY THE ASSESSEE, THE CONTENTION OF THE ASSESSEE THAT T HE ORDER PASSED BY THE AO IS BASED ON ASSUMPTION, SURMISES AND CONJECTURES, I S NOT SUBSTANTIATED. RESULTANTLY, THE CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. FROM THE ORDER OF THE CIT(A) IT IS, THUS, CLEAR THAT THE CIT (A) HAS NOT DECIDED THE VARIOUS ADDITIONS MADE BY THE AO ON THEIR MERIT AFT ER CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE MATERIAL AVAI LABLE ON RECORD. THE CIT(A) HAS MERELY DISMISSED THE ASSESSEES APPEAL F OR WANT OF APPEARANCE BEFORE HIM BY SAYING THAT THE ASSESSEE IS NOT INTER ESTED IN PURSUING THE APPEAL. 5. HAVING REGARD TO THE SETTLED POSITION OF LAW, WE ARE OF THE CONSIDERED VIEW THAT THE CIT(A) SHOULD HAVE EXAMINE THE VARIOU S ADDITIONS MADE BY THE AO AT LEAST ON THEIR MERIT IN THE LIGHT OF THE MATE RIALS AVAILABLE ON RECORD, WHEN BEFORE THE AO, THE BOOKS OF ACCOUNTS OF THE AS SESSEE WERE PRODUCED AND DETAILS REQUIRED WERE FURNISHED. WE, THEREFORE , SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR HIS FRESH DISPOSAL AFTER ITA NO. 214/DEL/2010 PAGE 3 OF 3 PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE TO H AVE HIS SAY. IN CASE, THE ASSESSEE DOES NOT APPEAR BEFORE HIM, THE CIT(A) SHA LL EXAMINE ALL THE MATTERS AND ADDITIONS ON THEIR MERIT HAVING REGARD TO THE MATERIALS AVAILABLE IN THE ASSESSMENT RECORDS. THE CIT(A) SHALL PROVID E REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS WELL AS TO THE AO . WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSE. 7. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 15 TH MARCH, 2010. (R.C. SHARMA) ACCOUNTANT MEMBER (C.L. SETHI) JUDICIAL MEMBER DATED: 15THE MARCH, 2010 *NITASHA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. BY ORDER DEPUTY REGISTRAR