Aadya Overseas Ltd, New Delhi V. ITO WARD 1(2), New Delhi

ITA 2421/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9603 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Keywords: Opportunity of being heard; Set aside
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 2421/DEL/2019 ASSESSMENT YEAR: 2014-15 AADYA OVERSEAS LTD. VS. ITO, WARD 1(2), 2 ND FLOOR, 10, COMMUNITY NEW DELHI CENTRE, ZAMARDPUR, KAILASH COLONY EXTENSION, NEW DELHI 48 (PAN: AAACS1778E) ( ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. RAJEEV SAXENA, ADV. & MS. SUMANGLA SAXENA, ADV. REVENUE BY : SH. MANOJ KUMAR CHOPRA, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 22.11.2018 PASSED BY THE LD. CIT(A)-32, NEW DELHI RELATING TO ASSESSMENT YEAR 2014-15. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T 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). 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 UN NECESSARY 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 O N 25.03.2020 AT 10.00 AM WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AF TER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . IT IS MADE CLEAR THAT NO NOTICE OF HEARING WILL BE ISSUED TO THE ASSESSEE , AS THIS DECISION HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT. ASSESS EE IS ALSO DIRECTED THROUGH ITS COUNSEL TO APPEAR BEFORE THE LD. CIT(A) ON 25.03.2020 AT 10.00 AM FOR HEARING TO SUBSTANTIATE ITS CASE AND DID NOT T AKE ANY UNNECESSARY ADJOURNMENT IN THE CASE WITH THE LIBERT Y TO FILE ANY EVIDENCE BEFORE THE LD. CIT(A) TO SUBSTANTIATE ITS CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 08/01/2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 08/01/2020 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