Capital and Concept Advisors Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2367/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7387 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-08-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 17-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI N.K. CHOUDHRY, JM ITA NOS.2364 TO 2367/DEL/2014 ASSESSMENT YEARS : 2003-04, 2003-04, 2004-05 & 2004 -05 CAPITAL AND CONCEPT ADVISORS PVT. LTD., 204, 3 RD FLOOR, KALYAN VIHAR, NEW DELHI. PAN: AABCC3689F VS. ITO, WARD-3(2), NEW DELHI. ASSESSEE BY : SHRI ASHISH BALA, CA DEPTT. BY : SHRI ANIL KUMAR SHARMA, SR. DR DATE OF HEARING : 17.08.2016 DATE OF PRONOUNCEMENT : 17.08.2016 ORDER PER BENCH: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE SEPARATE EX PARTE ORDERS PASSED BY THE CIT(A) ON 07.02.2014 CONFIRMIN G THE PENALTIES IMPOSED BY THE AO U/SS 271(1)(B) AND 271(1)(C) OF THE ACT IN RELATION TO THE ASSESSMENT YEARS 2003-04 & 2004- 05 RESPECTIVELY. ITA NOS.2364 TO 2367/DEL/2014 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, I T IS FOUND THAT THE LD. CIT(A) PASSED THE EX PARTE ORDERS DISMISSING THE APPEALS OF THE ASSESSEE. THE LD. AR HAS EXPLAINED THE REASONS FOR THE ABSENCE OF THE ASSESSEE DURING THE FIRST AP PELLATE PROCEEDINGS, WITH WHICH WE ARE SATISFIED. EVEN OTHE RWISE, THE LD. CIT(A) HAS DISMISSED THE APPEALS IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE. THE CIT(A) HAS NO POWE R TO DISMISS AN APPEAL IN LIMINE EVEN WHEN THE ASSESSEE IS ABSENT. IN SUCH A SITUATION, IT BECOMES INCUMBENT UPON TO DISPOSE OF THE APPEAL ON MERITS. IN OUR CONSIDERED OPINION, THE ENDS OF J USTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET ASID E AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FO R DISPOSING OF THE APPEALS AFRESH AS PER LAW AFTER ALLOWING DUE OP PORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. ITA NOS.2364 TO 2367/DEL/2014 3 3. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17.08.2016. SD/- SD/- [N.K. CHOUDHRY] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 17 TH AUGUST, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.