M/s. Sarvottam Overseas Pvt. Ltd., New Delhi V. CIT(A)- I, Noida

ITA 2444/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2689 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SR DR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , , BEFORE MS. SUSHMA CHOWLA, VP & SH. P. MAHARISHI , AM / ITA NOS. 2444 & 2445/DEL/2017 / ASSESSMENT YEARS 2009-10 & 2010-11 SARVOTTAM OVERSEAS PVT. LTD., C/O. M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION PART-I NEW DELHI PAN-AALCS4191G .......... ... /APPELLANT VS. COMMISSIONER OF INCOME TAX (APPEALS), NOIDA .. ! /RESPONDENT AND SARVOTTAM OVERSEAS PVT. LTD., C/O. M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION PART-I NEW DELHI PAN-AALCS4191G ............. /APPELLANT VS. INCOME TAX OFFICER, WARD-1(4), NOIDA .. ! /RESPONDENT '#$ /APPELLANT BY : SHRI. SAMEER BHATIA, ADV !'#$ /RESPONDENT BY : SH. SARAS KUMAR, SR. DR %&''() / DATE OF HEARING : 12.03.2020 *+ ''() / DATE OF PRONOUNCEMENT: 12.03.2020 / ITA NOS:-2444&2445/DEL/2017 2 / ORDER PER SUSHMA CHOWLA, VP THE APPEALS FILED BY ASSESSEE ARE AGAINST ORDERS OF CIT(A)-I, NOIDA DATED 31.03.2016 AND CIT(A)-III, KANPUR DATED 16.12 .2016, ORDER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, RELATING TO ASSESSMENT YEARS 2009-10 AND 2010-11RESPECTIVELY. 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIE NT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO TH E ASSESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DE CIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHIL E DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. / ITA NOS:-2444&2445/DEL/2017 3 BHATTACHARYA & ANOTHER 118 ITR 461 (SC) AND LATE TU KOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUM STANCES, WHERE THE CIT(A) HAD DISMISSED THE APPEALS BY APPLYING THE AB OVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REAS ONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDE R OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT APPEAL S, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED OR DER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA LS ARE THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE ME RITS OF THE ADDITION. 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FIL E OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONAB LE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIREC TED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPEALS ARE THUS DECIDED IN FAVOUR OF ASSESSEE. SIN CE THESE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. / ITA NOS:-2444&2445/DEL/2017 4 8. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF MARCH, 2020. SD/- SD/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) )- )- )- )- /ACCOUNTANT MEMBER ./0 ./0 ./0 ./0 /VICE PRESIDENT / DATED : 12 TH MARCH, 2020 SH ' '121'3 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. ! / THE RESPONDENT; 3. %4 %5 / THE PR. CIT 4. 167 ' / DR, ITAT, DELHI 5. 789& 3 GUARD FILE. % % % % / BY ORDER , !1' ' // TRUE COPY // ;-< , / ITAT, DELHI