M/s. Perfect Logicare Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2427/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4997 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: SYED MOHD YUSUF DIRECTOR
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2427/DEL/2017 ASSESSMENT YEAR : 2012-13 PERFECT LOGICARE PVT. LTD., RZ-376B, RAJ NAGAR-II, NEAR DDA PARK, PALAM COLONY, NEW DELHI. PAN: AAECP8417B ] VS. ITO, WARD-19(4), CR BUILDING, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SYED MOHD. YUSUF, DIRECTOR DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 28.08.2017 DATE OF PRONOUNCEMENT : 28.08.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A) ON 11.01.2017 DISMISSING THE APPEAL IN LIMINE IN RELATION TO THE ASSESSMENT YEAR 2012-13. ITA NO.2427/DEL/2017 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE R EMAINED ABSENT BEFORE THE A.O. AS A RESULT OF WHICH THE ASSESSMENT GOT CO MPLETED U/S 144 OF THE IT ACT. ON APPEAL, THE ASSESSEE REMAINED ABSENT BEFORE THE CIT(A) AS WELL AND, THEREFORE, THE CIT(A) PASSED THE IMPUG NED ORDER EX PARTE . THE LD. AR HAS STATED THE REASONS FOR THE ASSESSEE S ABSENCE DURING THE COURSE OF PROCEEDINGS BEFORE THE ASSESSING OFFICER AS WELL AS THE LD. FIRST APPELLATE AUTHORITY. THE LD. AR UNDERTOOK TO APPEA R BEFORE THE AO AND FILE NECESSARY DETAILS FOR THE COMPLETION OF ASSESS MENT, IF ONE MORE CHANCE WAS GIVEN TO THE ASSESSEE. NO SERIOUS OBJECT ION WAS TAKEN BY THE LD. DR. 3. I AM SATISFIED WITH THE REASONS GIVEN BY THE LD. AR FOR ABSENCE BEFORE THE AUTHORITIES BELOW. I, THEREFORE, SET AS IDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE ASSESSING O FFICER FOR REFRAMING THE ASSESSMENT AFRESH AS PER LAW, AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2427/DEL/2017 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. THE DECISION PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 28 TH AUGUST, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.