Nexus Design Projects Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2445/DEL/2012

• Counselvise Citation: 244520114 RSA 2012
• Duration Of Justice: 2 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 27-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E , NEW DELHI BEFORE SH. SH. N. K. SAINI, AM AND SH. H. S. SIDHU , JM ITA NO. 2445/DEL/2012 : ASSTT. YEAR : 2007 - 08 NEXUS DESIGN PROJECTS PVT. LTD., B - 5/80, BASEMENT, SAFDARJUNG ENCLAVE, NEAR R. K. KHANNA TENNIS STADUM, NEW DELHI VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AQPJ3978E ASSESSEE BY : NONE REVENUE BY : S H. P. DAM KANUNJHA , SR. DR DATE OF HEARING : 27 .0 3 .2015 DATE OF PRONOUNCEMENT : 27 .03 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.07.2010 OF LD. CIT(A) - XV I, NEW DELHI. 2. AT THE TIME OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE . THE LD. COUNSEL FOR THE ASSESSEE MOVED APPLICATION FOR AN ADJOURNMENT . T HE SAME WAS REJECTED . 3. VIDE GROUND NO. 3 THE ASSESSEE STATED AS UNDER: THAT THE LD. CIT(APPEALS) ERRED IN REJECTING THE GROUNDS OF APPEAL & PASSED THE EXPARTE ORDER. ITA NO . 2445 /DEL /2012 NEXUS DESIGN PROJECTS PVT. LTD. 2 4 . FROM THE ABOVE GROUND IT IS CRYSTAL CLEAR THAT THE GRIEVANCE OF THE ASSESSEE RELATES TO THE DISMISSAL OF THE APPEAL BY THE LD. CIT(A) EX - PARTE WIT H OUT GIVING AN OPPORTUNITY OF BEING HEARD. THE LD. DR STATED THAT THE ASSESSEE DID NOT COOPERATE AND APPEARED BEFORE THE LD. CIT(A). THEREFORE, THE APPEAL WAS R IGHTLY REJECTED BY THE LD. CIT(A) EX - PARTE. 5 . WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, I T IS NOTICED THAT THE LD. CIT(A) DID NOT ADJUDICATE THE APPEAL OF THE A SSESSEE ON MERIT BUT SIMPLY DISMISSED THE SAME STATING THAT THE ASSESSEE FAILED TO ATTEND THE PROCEEDINGS. IT IS ALSO NOTICED THAT THE LD. CIT(A) IN THE IMPUGNED ORDER H AS MENTIONED THAT DATE OF HEARING WAS FIXED ON 27.07.2010 BUT NOWHERE IT WAS MENTIONED THAT THE NOTICE FOR HEARING WAS SERVED FOR THE SAID DATE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . WE THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER PASSED EX - PATE BY THE LD. CIT(A) AND THE CASE IS REMANDED BACK TO HIS FILE TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO COOPERATE AND NOT TO SEEK UNDUE AND UNREASONABLE ADJOURNMENT S. ITA NO . 2445 /DEL /2012 NEXUS DESIGN PROJECTS PVT. LTD. 3 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ( ORDER PRON OUNCED IN THE COURT ON 27 /03 /2015 ) SD/ - SD/ - ( H. S. SIDHU ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 /03 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR