Shivalaya Const. Co. Pvt. Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 2152/DEL/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0088 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 21-05-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Keywords: Principle of natural justice

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI S.V.MEHROTRA, ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO.2152/DEL/2012 ASSESSMENT YEAR: 2007 - 08 SHIVALAYA CONST. CO. PVT. LTD, C/O. SAJJAN JINDAL & CO. 9 - 10/3, 3 RD FLOOR, LAXMAN HOUSE, ASAF ALI ROAD, NEW DELHI PAN:AACCS2475A VS ADDL CIT RANGE - 8, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. R.S.SINGHVI, CA RESPONDENT BY : SH. B.R.R. KUMAR, SR. DR DATE OF HEARING 21 .05.2015 DATE OF PRONOUNCEMENT 03 .06.2015 ORDER PER A. T. VARKEY , JUDICIAL MEMBER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(A) - XI, NEW DELHI DATED 29.03.2010 FOR THE ASSESSMENT YEAR 2007 - 08. 2. AT THE OUTSET THE LD. A R TOOK OUR ATTENTION TO THE IMPUGNED ORDER PASSED BY THE LD CIT(A) AND POINTED OUT THAT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF FINAL HEARING DATED 23.03.2010 AND SUBMITTED THAT THE AR OF THE ASSESSEE WAS NOT HEARD BY THE LD CIT(A) BEFORE PASSING THE INSTANT EX - PARTE ORDER. THIS ACCORDING TO THE LD AR IS AGAINST THE NATURAL JUSTICE AND PLEADED THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPR ESENT ITS MATTER BEFORE THE LD CIT(A). THEREFORE HE PRAYED THAT THE MATTER MAY BE REMAND ED BACK TO THE FILE OF LD CIT(A) FOR DE NOVO APPELLATE HEARING AND ADJUDICATION . 3. ON THE OTHER HAND THE LD DR VEHEMENTLY OPPOSES THE PLEA OF THE LD AR AND SUBMITTED THAT IF THE ASSESSEE IS NOT INTERESTED AND DOES NOT APPEAR BEFORE THE LD CIT(A) ITA NO.2152/DEL/2012 ASSESSMENT YEAR: 2007 - 08 2 ON THE DATE OF FINAL HEARING , THEN HE COULD NOT BE GIVEN AGAIN AN OPPORTUNITY TO APPEAR BEFORE THE LD CIT(A) AND WANTS US NOT TO ENTERTAIN THE SAID PLEA OF THE LD AR. 4. WE HA VE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS, WE FIND THAT THE LD CIT(A) HAS PASSED AN EX PARTE ORDER AND IT IS NOT DISCERNABLE FROM THE IMPUGNED ORDER AS TO WHETHER ANY NOTICE HAS BEEN ISSUED/ SERVED ON THE ASSESSEE BEFORE FIXING THE MATTER FOR FINAL HEARING ON 23.03.2010. FROM THE IMPUGNED ORDER WE COULD NOT FIND ANY MENTION OF ANY NOTICE ISSUED BY THE LD CIT(A) TO THE ASSESSEE BEFORE PASSING THIS IMPUGNED EX - PARTE ORDER. IN SUCH CIRCUMSTANCES WE FEEL THAT IN THE INTEREST OF JUSTICE THIS EX P ARTE ORDER NEED TO BE SET ASIDE. AND LET THE MATTER BE REMANDED BACK TO THE FILE OF LD CIT(A) FOR FRESH APPELLATE HEARING AND ADJUDICATION . NEEDLESS TO SAY THAT OPPORTUNIT Y MAY BE PROVIDED TO THE ASSESSEE TO REPRESENT ITSELF BEFORE THE LD CIT(A) WHO MAY HEAR THE ASSESSEE BEFORE PASSING THE APPELLATE ORDER. 5. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03 .06.2015 . - SD/ - - SD/ - ( S.V.MEHROTRA ) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03 / 06 / 2015 * A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELH I