D.D. Coatings Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 2141/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5150 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: RAJ KUMAR BATRA; NEETI KA KHANNA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA.NO.2141/DEL./2017 D.D. COATINGS PVT. LTD., NEW DELHI. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2141/DEL./2017 ASSESSMENT YEAR 2005-2006 D.D. COATINGS PVT. LTD., ABHAY DATTA, B-9/3, OKHLA INDL. AREA, PHASE-II, NEW DELHI. PAN AACCD1939L VS. THE ACIT, CIRCLE-10(1) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAJKUMAR BATRA & MS. NEETIKA KHANNA, ADVOCATES FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 17.08.2017 DATE OF PRONOUNCEMENT : 17.08.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-XIII, NEW DELHI, DATED 8 TH DECEMBER, 2009 FOR THE A.Y. 2005-2006. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT NOTICE SENT TO THE ASSESSEE RETURNED BACK WITH THE REMARKS NO SUCH COMPANY IS AVAILABLE AT THE GIVEN ADDRESS. FURTHER NOTICE WAS ISSUED AT THE CHANGED ADDRESS PROVIDED BY THE ASSES SEE-COMPANY WHICH WAS ALSO RETURNED WITH THE REMARKS NO SUCH F IRM. LD. CIT(A) THEREFORE, DISMISSED THE APPEAL OF ASSESSEE. 2 ITA.NO.2141/DEL./2017 D.D. COATINGS PVT. LTD., NEW DELHI. 3. AFTER CONSIDERING THE RIVAL CONTENTIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RE-CONSIDERATION AT THE LE VEL OF THE LD. CIT(A). ADMITTEDLY, NOTICES ISSUED BY THE LD. CIT(A ) HAVE NOT BEEN SERVED UPON THE ASSESSEE FOR THE PURPOSE OF HEARING OF THE APPEAL. FURTHER, ACCORDING TO SECTION 250(6) OF THE I.T. ACT, LD. CIT(A) IS REQUIRED TO GIVE REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED FOR DEFAULT OF THE ASSESSEE. THE ORDER OF THE LD. C IT(A) IS THEREFORE, CANNOT BE SUSTAINED IN LAW. 4. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FI LE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE AS PE R LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 17 TH AUGUST, 2017 VBP/- 3 ITA.NO.2141/DEL./2017 D.D. COATINGS PVT. LTD., NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE // ASST. REGISTRAR // ITAT : DELHI BENCHES : DELHI.