Ashok Oberoi, New Delhi V. ACIT, New Delhi

ITA 2255/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7256 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 27-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AFIQ AHMED
• Assessee Lawyers: P N SHASTRY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.2255, 2257 & 2258/DEL./2016 ASSESSMENT YEARS 2007-2008, 2009-2010 & 2010-2011 SHRI ASHOK OBEROI, C-170, WEST PATEL NAGAR, NEW DELHI. PAN AAJPO5082H VS. THE ACIT, CENTRAL CIRCLE-10, NEW DELHI. (APP ELLANT ) (RESPONDENT) FOR ASSESSEE : SHRI P.N. SHASTRY, ADVOCATE FOR REVENUE : SHRI AFIQ AHMED, SR. D.R. DATE OF HEARING : 03 .0 7 .2018 DATE OF PRONOUNCEMENT : 03 .0 7 .2018 ORDER PER BHAVNESH SAINI, J.M. ALL THE APPEALS BY THE SAME ASSESSEE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-27, NEW DELHI, DATED 24.02.2016, FOR THE A.YS. 2007-2008, 2009-201 0 AND 2010-2011, CHALLENGING THE LEVY OF PENALTY UNDER SE CTION 271(1)(C) OF THE I.T. ACT, 1961. 2 ITA.NO.2255, 2257 & 2258/DEL./2016 SHRI ASHOK OBEROI, NEW DELHI. 2. THE LD. CIT(A), NOTED 04 DATES OF HEARING, ON W HICH DATES, NOTICES THROUGH SPEED-POST WERE ADDRESSED TO THE ASSESSEE AND ON THAT DATE THE APPEALS WERE ADJOURNE D ON THE REQUEST OF THE ASSESSEE. HOWEVER, ON THE LAST DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE TO ARGUE TH E APPEALS AND EVEN NO ADJOURNMENT HAVE BEEN SENT. THE LD. CIT (A), THEREFORE, NOTED THAT ASSESSEE HAS NOTHING TO SAY I N THE APPEALS. THE LD. CIT(A) WITHOUT PASSING THE ORDER ON MERIT, UPHELD THE ORDER OF THE A.O. IN EX-PARTE ORDER. THE APPEALS WE RE DISMISSED BEING UN-REPRESENTED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T . ACT, THE LD. CIT(A) IS REQUIRED TO MENTION POINTS FOR DETERMINAT ION IN THE APPELLATE ORDER AND REASONS FOR DECISION THEREON WH ILE DECIDING THE APPEALS OF THE ASSESSEE. HOWEVER, THE IMPUGNED ORDERS SHOWS THAT THE LD. CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE AS THE SAME REMAIN UN-REPRESENTED FROM THE SIDE OF THE 3 ITA.NO.2255, 2257 & 2258/DEL./2016 SHRI ASHOK OBEROI, NEW DELHI. ASSESSEE. EVEN IF THE ASSESSEE MAY NOT APPEAR BEFOR E HIM FOR DISPOSAL OF THE APPEALS, THE LD. CIT(A) IS REQUIRED TO DECIDE THE APPEALS ON MERITS, GIVING REASONS FOR DECISION IN T HE APPELLATE ORDER. THUS, THE ORDERS OF THE LD. CIT(A) CANNOT SU STAIN IN LAW. THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). 4. IN THIS VIEW OF THE MATTER, THE ORDERS OF THE L D. CIT(A) ARE SET ASIDE IN ALL THE YEARS AND APPEALS OF THE A SSESSEE ARE RESTORED TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEALS OF THE ASSESSEE ON MERITS, GIVING REASONS F OR DECISION AS PER LAW. THE LD. CIT(A) SHALL GIVE REASONABLE, SUFF ICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 03 RD JULY, 2018 VBP/- 4 ITA.NO.2255, 2257 & 2258/DEL./2016 SHRI ASHOK OBEROI, NEW DELHI. COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.