Nova Corporation Ltd., New Delhi V. ITO, New Delhi

ITA 2208/DEL/2010

• Counselvise Citation: 220820114 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 17-11-2011
• Assessment Year: 1993-1994
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: S DEORA
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `F : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.2208/DEL./2010 (ASSESSMENT YEAR : 1993-94) NOVA CORPORATION LTD., VS. ITO, WARD 13(1), 506, HEMKUNT TOWER, NEW DELHI. 98, NEHRU PLACE, NEW DELHI. (PAN/GIR NO.AAACN3931C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. DEORA, CA REVENUE BY : SHRI PRATIMA KAUSHIK, SR.DR ORDER PER K.D. RANJAN: AM THIS APPEAL BY THE ASSESSEE FOR AY 1993- 94 ARISES OUT OF THE ORDER OF THE CIT(A)- XVI, NEW DELHI. THE ONLY ISSUE FOR CONSIDERATION I N THIS APPEAL RELATES TO LEVY OF PENALTY U/S 271(1)(C) OF THE I.T. ACT, 1961 IN RESPECT OF A DDITIONS MADE BY THE ASSESSING OFFICER. 2. IN THIS CASE, PENALTY U/S 271(1)(C) OF THE ACT W AS IMPOSED BY THE ASSESSING OFFICER VIDE HIS ORDER DATED 24.4.2009. 3. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT( A). THE CIT(A) FIXED THE CASE FOR HEARING ON THREE OCCASIONS I.E. ON 20.01.2010, 09.02.2010 AND 08.03.2010. ON FIRST TWO OCCASIONS, NOBODY ATTENDED ON BEHALF OF THE ASS ESSEE. HOWEVER, ON THIRD OCCASION, LD.AR OF THE ASSESSEE FILED LETTER SEEKING ADJOURNM ENT. THE CIT(A) PASSED EX-PARTE ORDER ON 08.03.2010 DISMISSING THE APPEAL FILED BY THE ASSESSEE. 4. BEFORE US, LD.AR OF THE ASSESSEE SUBMITTED THAT THERE HAS BEEN MISTAKE ON THE PART OF THE ASSESSEE IN NON-ATTENDING THE PROCEEDIN GS BEFORE CIT(A). ON 09.03.2010 WHEN THE CASE WAS FIXED FOR HEARING, THE ASSESSEE S OUGHT ADJOURNMENT. HOWEVER, THE CIT(A) HAS PASSED THE ORDER REJECTING THE REQUEST O F THE ASSESSEE FOR ADJOURNMENT. BEFORE US, LD.AR. OF THE ASSESSEE SUBMITTED THAT TH E MATTER MAY BE SET ASIDE TO THE FILE OF I.T.A. NO.2208/DEL./2010 ] (A.Y. : 1993-94) 2 THE CIT(A). HE HAS GIVEN ASSURANCE THAT THE ASSESS EE WILL COOPERATE WITH CIT(A) IN GETTING THE APPEAL PROSECUTED. 5. WE HAVE HEARD BOTH THE PARTIES. IN VIEW OF ABOV E FACTS AND SINCE THE APPEAL HAS BEEN DECIDED EX-PARTE, WE FEEL IT PROPER TO SET ASI DE THE MATTER TO THE FILE OF THE CIT(A) WITH THE DIRECTIONS TO DECIDE THE APPEAL ON MERITS. LD.AR OF THE ASSESSEE IS DIRECTED TO APPEAR BEFORE CIT(A) WITHIN ONE MONTH FROM THE DAT E OF RECEIPT OF THIS ORDER. THE CIT(A) WILL DECIDE THE APPEAL ON MERITS AFTER AFFOR DING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE CONCLUSION O F THE HEARING ON 17.11.2011. SD/- SD/- (R.P. TOLANI) (K.D. RANJAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, NOV. 17,2011. SKB COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT