M/s Vipul Hotels & Resorts Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 227/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3667 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 22-06-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 14-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY

Judgement Text

ITA NO. 227/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 227/DEL/2011 A.Y. : 2002-03 M/S VIPUL HOTELS & RESORTS PVT LTD., 409-410, PADMA TOWER 22, RAJENDRA PLACE, NEW DELHI - 110 008 (PAN : AAACV 2031K) VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 17(1), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : MS. MONA MOHANTY, D.R. ORDER ORDER ORDER ORDER PER SHAMIM PER SHAMIM PER SHAMIM PER SHAMIM YAHYA: AM YAHYA: AM YAHYA: AM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 04.11. 2010 PERTAINING TO ASSESSMENT YEAR 2002-03. 2. AT THE OUTSET, THE ISSUE RAISED IS THAT LD. COMMI SSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ASSESSMENT ORDER THAT WAS PASSED EXPARTE, WITHOUT PROVIDING FURTHER OPPORTUN ITY IN THIS MATTER. ITA NO. 227/DEL/2011 2 3. IN THIS CASE ASSESSMENT WAS FRAMED BY THE ASSES SING OFFICER ASSESSING THE TAXABLE INCOME OF ` 8,72,121/-. 4. LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS PASS ED THE APPELLATE ORDER EXPARTE. HE NOTED THAT SEVERAL OPPO RTUNITIES WAS GIVEN TO THE ASSESSEE TO MAKE HIS SUBMISSIONS. HOWEVER, HE NOTED THAT ASSESSEE HAS NOT ATTENDED BEFORE HIM NOR FILED ANY WRITTEN SUBMISSIONS. ON MERITS OF THE CASE, LD. COMMISSIONER OF INCOME TAX (APPEALS) REPRODUCED THE ORDER OF THE ASSESSING OFF ICER AND CONFIRMED THE SAME. THIS ORDER OF THE LD. COMMISSIONER OF INC OME TAX (APPEALS) IS VERY LACONIC AND NON-SPEAKING. 5. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BE FORE US. 6. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, ADJOUR NMENT PETITION WAS FILED, THE SAME HAS BEEN REJECTED, AS WE ARE OF THE CONSIDERED OPINION THAT THE MATTER CAN BE DISPOSED OF BY HEARI NG THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSING THE RECORDS. 7. WE FIND THAT THE HONBLE APEX COURT IN THE CASE OF M/S SAHARA INDIA (FARMS) VS. CIT & ANR. 300 ITR 403 HAS HELD THAT EVEN AN ADMINISTRATIVE ORDER HAS TO BE CONSISTENT WITH THE RULES OF NATURA L JUSTICE. ACCORDINGLY, WE ARE INCLINED TO REMIT THIS ISSUE TO THE FILE OF THE LD. ITA NO. 227/DEL/2011 3 COMMISSIONER OF INCOME TAX (APPEALS) TO PASS A SPEAK ING ORDER, AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE OF BE ING HEARD. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22/6/2011 UPO N CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 22/6/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES