DRA- Brahmaputra Infrastructure Limited (JV), New Delhi V. ITO ward-62(4), New Delhi

ITA 2280/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6711 (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; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.2280/DEL/2019 ASSESSMENT YEAR: 2015-16 DRA BRAHMAPUTRA INFRASTRUCTURE VS. INCOME-TAX OF FICER, LIMITED(JV), A-7, MAHIPALPUR WARD 62(4), NEW DEL HI. BRAHMAPUTRA HOUSE, NEW DELHI. PAN : AABAD 4665J (APPELLANT) (RESPONDENT) APPELLANT BY : MR. LALIT MOHAN, C.A. RESPONDENT BY: MS. RINKU SINGH, SR. DR. DATE OF HEARING : 05.02.2020 DATE OF PRONOUNCEMENT : 06.02.2020 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN CORRECTNESS OF THE ORDER DATED 25.01.2019 OF CIT(A) -38, NEW DELHI PERTAINING TO 2015-16 ASSESSMENT YEAR IS ASSAILED ON VARIOUS G ROUNDS INCLUDING GROUND NO. 4 WHICH READS AS UNDER : 1. DURING THE APPEAL PROCEEDINGS CIT PASSED THE EX -PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING TO T HE APPELLANT. 2. THE LD. AR, REFERRING TO AFORESAID GROUND, SUBMI TTED THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED FOR WANT OF REPRESE NTATION. IT WAS HIS CONTENTION THAT THE ASSESSEE DID NOT RECEIVE THE SP ECIFIC NOTICE. ACCORDING A PRAYER FOR REMANDING THE ISSUE TO THE FILE OF LD. C IT(A) WAS MADE. ON 2 CONSIDERING THE MATERIAL AVAILABLE ON RECORD, THE L D. SR DR DID NOT OPPOSE THE SAID REQUEST. 3. IN THE LIGHT OF SUBMISSIONS OF THE PARTIES BEFOR E THE BENCH, IT IS DEEMED APPROPRIATE IN THE INTEREST OF SUBSTANTIAL J USTICE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF LD. CIT(A) FOR D ECISION AFRESH IN ACCORDANCE WITH LAW BY WAY OF SPEAKING ORDER AFTER GIVING THE ASSESSEE A REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD. THE ASSESSEE, IN ITS OWN INTEREST, IS ADVISED TO MAKE FULL AND PROPER REPRESENTATION AND NOT TO ABUSE THE TRUST REPOSED. IN THE EVENTUALITY OF ABUSING THE TRUST RE POSED, THE CIT(A) SHALL BE AT LIBERTY TO DECIDE THE ISSUE ON THE BASIS OF MATE RIAL AVAILABLE ON RECORD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 06/02/2020 AKS