Evergreen Roadways Pvt Ltd, New Delhi V. ITO WARD - 8(4), New delhi

ITA 2262/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6545 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 250; 20

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER ITA NO.2262/DEL/2019 ASSESSMENT YEAR: 2015-16 EVERGREEN ROADWAYS PVT. LTD. B-4/55B, FF ASHOK VIHAR PHASE-II, NEW DELHI. VS. INCOME TAX OFFICER WARD-8(4), NEW DELHI. PAN : AABCE 4847M (APPELLANT) (RESPONDENT) O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE W HEREIN THE CORRECTNESS OF THE ORDER DATED 05.02.2019 OF CIT(A)-3, NEW DELHI P ERTAINING TO 2015-16 ASSESSMENT YEAR IS ASSAILED. 2. AT THE TIME OF HEARING AN ADJOURNMENT APPLICATIO N WAS FILED BY THE ASSESSEE, HOWEVER, CONSIDERING THE FACT THAT THE IMPUGNED ORD ER IS AN EX-PARTE ORDER, THE ADJOURNMENT WAS REJECTED. NO ONE WAS PRESENT ON BEH ALF OF THE ASSESSEE DESPITE ONCE PASSING OVER THE APPEAL. ACCORDINGLY, AFTER HE ARING THE LD. SR. DR IT WAS DEEMED APPROPRIATE TO PROCEED EX-PARTE QUA THE ASSE SSEE APPELLANT ON MERIT. THE RELEVANT FACTS OF THE CASE ARE THAT THE ADDITIONS M ADE BY THE ASSESSING OFFICER IN THE CASE OF THE ASSESSEE WHO IS STATED TO BE ENGAGED IN THE BUSINESS OF TRANSPORTATION ETC. WAS CHALLENGED IN APPEAL BEFORE THE CIT(A). IT IS SEEN THAT DESPITE ISSUANCE OF NOTICE, THE ASSESSEE REMAIN UNREPRESENTED. CONSIDER ING THE GRIEVANCE POST BY THE APPELLANT BY NONE RESPONDENT BY SMT. RINKU SINGH, SR. DR DATE OF HEARING 05.02.2020 DATE OF PRONOUNCEMENT 06.02.2020 L05005 20 ITA NO.2268/DEL/2019 VIRENDER GOEL VS. ITO PAGE 2 OF 3 ASSESSEE WHERE LACK OF OPPORTUNITY IS PLEADED IN VI EW THEREOF IN THE INTERESTS OF SUBSTANTIAL JUSTICE, THE IMPUGNED ORDER IS SET ASID E BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCO RDANCE WITH LAW IN ORDER TO GRANT AN EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. EVEN OTHERWISE, IT IS SEEN THAT THE ORDER PASSED IS NOT IN TERMS OF THE STATUT ORY REMIT AS SET OUT SUB-SECTION (6) OF SECTION 250 OF THE I.T. ACT, 1961. THE ASSESSEE IN ITS OWN INTEREST IS ADVISED TO PARTICIPATE FULLY AND FAIRLY BEFORE THE LD. CIT(A). SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF ON 06 TH FEBRUARY, 2020. SD/- (DIVA SINGH) JUDICIAL MEMBER PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR, ITAT NEW DELHI