Pegasus Minerals & Metal Alloys Pvt Ltd, New Delhi V. ITO Ward -19(3), New Delhi

ITA 2417/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9017 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKSHI VIMAL
• Assessee Lawyers: LAKSHAY GO Y A L
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 2417/DEL/2019 ASSESSMENT YEAR: 2015-16 PEAGASUS MINERALS & METAL VS. ITO, WARD 19(3) ALLOYS PVT. LTD., NEW DELHI C-05, OKHLA INDUSTRIAL AREA, PHASE-I, NEW DELHI (PAN: AAFCA9076L) ( ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. LAKSHAY GOYAL, ADV. REVENUE BY : MS. RAKSHI VIMAL, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 25.01.2019 PASSED BY THE LD. CIT(A)-38, NEW DELHI RELATING TO ASSESSMENT YEAR 2015-16. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE N OT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBSTANTIATING THE CLAIM TO THE ASSESSEE AND PASSE D THE EXPARTE ORDER WITHOUT HEARING THE ASSESSEE. HE FURTHER STATED THAT ASSESSEE IS HAVING ALL THE NECESSARY EVIDENCES FOR SUBSTANTIATING THE CLAIM OF THE ASSESEE. HENCE, HE REQUESTED THAT THE ISSUES IN DISPUTE MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRES H, AS PER LAW AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 4. ON THE CONTRARY, LD. DR RELIED UPON THE ORDERS OF THE REVENUE AUTHORITIES. 2 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS ESPECIALLY THE ORDERS OF THE REVENUE. NO DOUBT THAT THE ASSES SEE REMAINED NON- COOPERATIVE BEFORE THE LD. CIT(A), BUT I FIND THAT VERY SHORT ADJOURNMENT HAS BEEN GIVEN BY THE LD. CIT(A) TO THE ASSESSEE FO R WHICH THE ASSESSEE COULD NOT SUBSTANTIATE ITS CLAIM. EVEN OTHERWISE, ASSESSEE REMAINED NON- COOPERATIVE FOR APPEARANCE BEFORE THE LD. CIT(A). LD. COUNSEL FOR THE ASSESSEE UNDERTAKES TO APPEAR BEFORE THE LD. CIT(A) AND WILL COOPERATE IN SPEEDY DISPOSAL OF THE APPEAL AS WELL AS NOT SEEK ANY UNNECESSARY ADJOURNMENT BEFORE THE LD. CIT(A). IN THE INTEREST OF JUSTICE, I SET ASIDE THE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) FOR HEARING ON 26.11.2019 AT 10.00 AM WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT NO NOTICE FOR HEARING WILL BE ISSUE D BY THE LD. CIT(A). ASSESSEE IS ALSO DIRECTED THROUGH ITS COUNSEL TO AP PEAR BEFORE THE LD. CIT(A) ON 26.11.2019 AT 10.00 AM FOR HEARING TO SUBSTANTIATE HER CASE AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT IN THE CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30/09/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 30/09/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES