M/s. Capital Town Planners Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2180/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3954 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 05-05-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 07-05-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI DELHI BENCH B : NEW DELHI DELHI BENCH B : NEW DELHI DELHI BENCH B : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI K.G.BANSAL, AM BEFORE SHRI C.L.SETHI, JM AND SHRI K.G.BANSAL, AM BEFORE SHRI C.L.SETHI, JM AND SHRI K.G.BANSAL, AM BEFORE SHRI C.L.SETHI, JM AND SHRI K.G.BANSAL, AM ITA NO.2180/DEL/2010 ITA NO.2180/DEL/2010 ITA NO.2180/DEL/2010 ITA NO.2180/DEL/2010 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003- -- -04 0404 04 M/S CAPITAL TOWN PLANNERS M/S CAPITAL TOWN PLANNERS M/S CAPITAL TOWN PLANNERS M/S CAPITAL TOWN PLANNERS PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., G GG G- -- -7, CONNAUGHT PLACE, 7, CONNAUGHT PLACE, 7, CONNAUGHT PLACE, 7, CONNAUGHT PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN NO.AA PAN NO.AA PAN NO.AA PAN NO.AACCC1735H. CCC1735H. CCC1735H. CCC1735H. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3(2), 3(2), 3(2), 3(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SALIL AGGARWAL, ADVOCATE. RESPONDENT BY : MS.Y.KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER C.L.SETHI, JM : PER C.L.SETHI, JM : PER C.L.SETHI, JM : PER C.L.SETHI, JM : THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 12.3.2010 PASSED EX-PARTE BY THE LEARNED CIT(A) FOR THE AY 200 3-04. 2. THE ASSESSEE HAS TAKEN A PRELIMINARY GROUND TO T HE EFFECT THAT THE LEARNED CIT(A) HAS ERRED BOTH IN LAW AND O N FACTS IN DISMISSING THE APPEAL OF THE ASSESSEE EX-PARTE WITHO UT GRANTING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE HAS ALSO CONTENDED THAT NO NOTICES ALLEGED TO HAVE BEEN ISSUED BY THE LEARNED CIT(A) WERE SERVED UPON THE ASSESSEE . 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE GONE THR OUGH THE ORDER OF LEARNED CIT(A). 4. THE LEARNED CIT(A) IN HIS ORDER HAS STATED AS UN DER:- ITA-2180/DEL/2010 2 DURING THE COURSE OF APPELLATE PROCEEDINGS THE APPELLANT WAS PROVIDED SEVERAL OPPORTUNITIES TO SUBSTANTIATE ITS GROUNDS OF APPEAL. OPPORTUNITY WA S PROVIDED TO THE APPELLANT TO ATTEND ON 22/6/09, 18/8/09 AND 8/3/10. DESPITE THESE OPPORTUNITIES NO NE ATTENDED AND NO FURTHER SUBMISSIONS WERE MADE FOR ARGUING THE GROUNDS OF APPEAL. 5. ON PERUSAL OF AFORESAID OBSERVATION OF THE LEARN ED CIT(A), WE OBSERVE THAT LEARNED CIT(A) HAS NOT GIVEN ANY FI NDING THAT THE NOTICE OF HEARING FIXING THE CASE ON 22.6.2009, 18. 8.2009 AND 8.3.2010 WERE ACTUALLY SERVED UPON THE ASSESSEE. T HE LEARNED CIT(A) HAS MERELY STATED THAT OPPORTUNITY WAS PROVI DED TO THE ASSESSEE TO ATTEND ON 22.6.2009, 18.8.2009 AND 8.3. 2010. THE LEARNED CIT(A) HAS ALSO CONFIRMED SEVERAL ADDITIONS MADE BY THE AO FOR THE REASON THAT ASSESSEE FAILED TO ADVANCE A NY ARGUMENTS OR SUBMISSIONS IN SUPPORT OF THE GROUNDS TAKEN BEFO RE HIM. IN THE LIGHT OF THESE FACTS AND KEEPING IN VIEW THAT L ET THIS MATTER BE FRESHLY DECIDED AFTER CONSIDERING THE ASSESSEES SU BMISSIONS AND EXAMINING THE VARIOUS EVIDENCES THAT ASSESSEE MAY W ISH TO PRODUCE, WE SET ASIDE THE ORDER OF LEARNED CIT(A) A ND RESTORE THE MATTER BACK TO HIS FILE FOR HIS FRESH ADJUDICATION AS PER LAW. WE DO HEREBY DIRECT THE ASSESSEE TO APPEAR BEFORE THE LEARNED CIT(A) WITHIN TWO MONTHS FROM THE END OF THE MONTH IN WHICH THIS ORDER IS RECEIVED BY THE ASSESSEE AND SHALL SEEK NE CESSARY INSTRUCTIONS FROM LEARNED CIT(A) ABOUT THE FIXATION OF FRESH HEARING OF THIS APPEAL BEFORE HIM. THE ASSESSEE SH ALL PRODUCE ALL THE DETAILS AND SUBMISSIONS BEFORE THE LEARNED CIT( A) AT THE FIRST INSTANCE WITHOUT TAKING ANY UNNECESSARY ADJOURNMENT S. THE ASSESSEE SHALL COOPERATE WITH THE LEARNED CIT(A) IN DISPOSING THE APPEAL AT THE EARLIEST. THE LEARNED CIT(A) SHALL P ROVIDE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ITA-2180/DEL/2010 3 LEARNED CIT(A) SHALL BE AT LIBERTY TO MAKE SUCH ENQ UIRY OR CAUSE SUCH ENQUIRY TO BE MADE AS HE THINKS PROPER FOR THE PURPOSE OF DECIDING THE ISSUE AS PER LAW. WE ORDER ACCORDINGL Y. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 13 TH MAY, 2011. SD/- SD/- (K.G.BANSAL) (K.G.BANSAL) (K.G.BANSAL) (K.G.BANSAL) (C.L.SE (C.L.SE (C.L.SE (C.L.SETHI) THI) THI) THI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 13.05.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR