M/s. Abhi Machines & Rolls Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2164/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6468 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: PAWAN DAWAN
• Keywords: Opportunity of being heard

Judgement Text

I.T.A .NO.-2164/DEL/2015 M/S.ABHI MACHINES & ROLLS PVT.LTD. VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SH.P.K.BANSAL, ACCOUNTANT MEMBER AND SMT DIVA SINGH, JUDICIAL MEM BER I.T.A .NO.-2164/DEL/2015 (ASSESSMENT YEAR-2011-12) ABHI MACHINES & ROLLS PVT. LTD., 908, ITL TWIN TOWER (B 09), NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI-110084. PAN-AALCA4106B ( APPELLANT) VS ITO, WARD-1(1), NEW DELHI. (RESPONDENT) ASSESSEE BY SH.PAWAN DAWAN, CA REVENUE BY SH.S. K .JAIN, DR DATE OF HEARING 08 . 03 .201 7 DATE OF PRONOUNCEMENT 10 . 03 .201 7 ORDER PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 10.02.2015 OF CIT(A)-I, NEW DELHI PERTAINING TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, LD.AR WAS REQUI RED TO ADDRESS WHY THE IMPUGNED ORDER HAS BEEN PASSED EX-PARTE. THE LD.AR SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE FOR ANY OF THE DATES AS HAD HE RECEIVED ANY NOTICE THEN THE ASSESSEE WOULD HAVE SUBMITTED THAT THE IMPUGNED ORDER CANNOT STAND IN THE EYES OF LAW BECAUSE IT IS A PROTECTIVE ASSESSMENT. HOWEVER, CONSIDERING THE REQUEST OF THE LD. SR. DR WHO STATED THAT INSTEAD OF HEARING THE APPEAL ON MERITS THE ASSESSEE MAY BE DIRECTED TO AR GUE HIS CASE BEFORE THE CIT(A) AS IN THE ABSENCE OF ANY INPUT BY HIM HE WOULD BE ONLY ABLE T O ARGUE THAT THE IMPUGNED ORDER BE UPHELD. ACCORDINGLY, IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH AND CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE WHEREI N THE ASSESSMENT STOOD CONCLUDED AT AN INCOME OF RS.3,97,00,000/- BY AN ORDER DATED 28.02. 2014 PASSED U/S 143(3), WE DO NOT THINK IT NECESSARY TO ENTER INTO A DISCUSSION ON THE MERITS OF THE APPEAL AT THIS STAGE. ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD.AR THAT THE ASSESS EE SHALL PARTICIPATE IN THE PROCEEDINGS PAGE 2 OF 2 I.T.A .NO.-2164/DEL/2015 M/S.ABHI MACHINES & ROLLS PVT.LTD. VS ITO BEFORE THE CIT(A), WE DEEM IT APPROPRIATE TO SET AS IDE THE IMPUGNED ORDER. IT IS ADVISED THAT THE OPPORTUNITY SO PROVIDED IS USED IN GOOD FAITH B Y PARTICIPATING FULLY AND FAIRLY BEFORE THE CIT(A). IT IS MADE CLEAR THAT IN CASE THE OPPORTUN ITY SO PROVIDED IS ABUSED THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS A SPEAKING ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. ACCORDINGLY, IN TERMS OF THE ABOVE DIRECTIONS, THE ISSUE IS REST ORED BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WI TH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 10 TH OF MARCH 2017. SD/- SD/- (P.K.BANSAL) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI