Appeal details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 5614 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-07-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
H
Next Hearing Date
08-07-2024
Assessment Year
2017-2018
Appeal Filed On
13-05-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2374/Del/2024 Assessment Year 2017-18 The Oriental Insurance Co. Ltd. A-25/27, Oriental House Darya Ganj Delhi. Vs. ACIT, Circle-42(3) Delhi TAN/PAN: AAACT0627R (Appellant) (Respondent) Applicant by: Shri Tarandeep Singh, Chartered Accountant Respondent by: Shri Amit Katoch, Sr.DR Date of hearing: 09 07 2024 Date of pronouncement: 25 07 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: Th e ca pti on ed a pp eal h as be en f ile d b y th e ass es se e ag ain st the o rd er of t he C o mmi ss io ner of In co me Ta x (A pp eal s)-Na ti on al Fac el es s Ap pe al C ent re ( NF AC ), Delhi [‘CIT(A)’ in short] dated 26. 03 .2 02 4 a ri sin g f ro m th e a ss es s me nt or der d ate d 30 .0 9. 20 21 pas se d b y t he A ss ess in g Of f icer (A O) un der Se ct io n 143(3 ) r .w . Sec ti on 144B of t he I nc o me Ta x A c t, 1 96 1 (t he A ct ) con ce rn in g A. Y. 20 17-18. 2. As p er t he g ro un ds of appea l, t he a ss ess ee h as c ha ll en ge d the first a ppe ll at e ord e r p as se d b y th e CI T( A) un de r Se cti on 25 0 of t he Act o n se ve ral g ro u nd s. 3. Wh en th e mat te r w as cal le d f or h ear in g, th e l d. co un se l f or th e ass es se e s ub mi tte d at t he o ut se t t hat th e CI T( A) ha s pa ss e d th e o rde r ITA No.2374/Del/2024 2 ex-pa rt e w it ho ut t a kin g n ot e of t he wr itt en su b mis si ons u plo ad ed b y the a ss es se e an d has wro n gl y ob se rve d in p ar ag ra ph no. 1 an d par ag ra ph n o. 4 of the ap pe ll ate o rd er th at t he a sse ss ee ha s no t su b mitt ed a n y w rit ten s ub mi ss io ns. T he ld . co un sel t hu s su b mit te d tha t th e CI T( A) h a s pr oce ed ed i n ig n ora nc e of wri tt en s ub mi ssi ons alr ea d y f ile d an d misd ir ec ted hi mse lf in law i n pa ss in g cr yp t ic o rd er ex-pa rt e. T he ac kn ow led ge me nt t o war ds u pl oa di ng of writ te n su b mis sio ns a nd pap er b oo ks d at e d 01 .0 2.2 02 4 w as plac ed o n rec or d. T he ld . co u nse l so ught s ui tab le re li ef in t he matt er . 4. The ld . D R f or t he Rev en ue di d no t o f f er an y f re sh c o mme nt on th e ot her h an d w hat h as b een s ta te d in th e f ir st a pp ell at e o rd er . 5. We h av e co ns id er ed t he r iv al s ub m iss io ns an d pe ru se d th e mat er ia l a va il ab le o n r ec or d. 6. It i s su b mitt ed o n b eh alf of t he ass es se e t ha t a w rit te n su b mis sio ns have bee n f il ed o n 0 1. 02. 20 24 w hi ch ha s n ot be en con si de re d. A n e-p roc ee di ng s res po ns e a ck no wl ed g men t was p la ce d on re co rd . 7. On per us al , it ap p ear s t hat th e a ss es s ment ye a r ha s wr on gl y bee n me nt io ne d to be A. Y. 2 01 8-19 in th e e-re sp on se wh ere as w e are c on ce rn ed wit h A.Y . 2 01 6-17. Ho we ver, th e p ap er b oo k ta gg ed rel at es to A. Y. 20 17-18 i nde ed . T hu s, it ap pea rs th at mi sta ke of inc or re ct A. Y. 20 1 8-1 9 o n t he pa rt of the as se ss ee wh il e upl oa di ng the r es po nse / w rit t en su b mis si on s bef ore t he CI T( A) h as res ul te d i n o mis sio n to c on si d er th e s ub mi s sio ns b y C IT (A ). The C IT( A) t hu s had n o oc ca si on to pu rs ue t he su b mi s sio ns mad e pu rp or t edl y w i th ref er enc e t o A .Y . 20 18-19 de sp it e u n der l yi n g i nf or matio n an ne xe d f or t he co rre ct A. Y. 20 17-1 8. Th us , th e mis co m mu nic ati on ha s hap pe ne d on t he pa rt of a sse ss ee r es ulting i n ex-pa rt e or d er. ITA No.2374/Del/2024 3 8. In th e pe cu lia r ci rc u msta nc es, we c on sid er i t ex ped ie nt t o s et asi de th e f ir st ap pe lla te or de r a nd re st ore th e ma tte r b ac k to th e f il e of the C IT (A ) f or f resh a dj ud ic at io n in a cco rd an ce w it h law af t er tak in g int o ac co unt th e o ra l a nd w ri tte n s ub mi ss io ns as ma y be ma de on be half of th e a s ses se e, if so a dvi s ed. T he CI T( A) sh all pr ov id e rea so na bl e o pp ort u nit y t o t he as ses s ee t o d ef en d it s c ase on al l asp ec ts of gr ie van ce e man at in g f ro m gr ou nd s of ap peal pl ac ed bef or e the C IT (A ). 9. We, th us wi th ou t e xpr es si ng an y o pi n ion on me ri t, re st or e th e mat te r b ac k to th e f ile of th e C IT (A ) f or d en ovo ad ju dic at io n i n acc or da nce w it h la w. 10. In t he re su lt , th e app eal of the a sse ss ee i s al lo we d f or sta ti st ica l pu rp os es . Order pronounced in the open Court on 25 th July, 2024. Sd/- Sd/- [SUDHIR PAREEK] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 th July, 2024 Prabhat Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar
