M/s Firepro Wireless & Technologies Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 248/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9360 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 19-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER I.T.A .NO.246/DEL/2016 (A.YS.-2010-11) PINEWOOD INFORMATION SYSTEMS (P) LTD., C/O R.S. AHUJA & CO., CHARTERED ACCOUNTANTS, C-353, DEFENCE COLONY, NEW DELHI 110 024 (PAN: AADCP7011N) (APPELLANT) VS ACIT, CENTRAL CIRCLE- 11, NEW DELHI (RESPONDENT) I.T.A .NOS.-248/DEL/2016 (A.YS.-2008-09) FIREPRO WIRELESS & TECHNOLOGIES PVT. LTD., C/O R.S. AHUJA & CO., CHARTERED ACCOUNTANTS, C-353, DEFENCE COLONY, NEW DELHI 110 024 (PAN: AACCC6876D) (APPELLANT) VS ACIT, CENTRAL CIRCLE- 11, NEW DELHI (RESPONDENT) ORDER PER H.S. SIDHU, JM THESE TWO APPEALS FILED BY THE SEPARATE ASSESSEES A RE DIRECTED AGAINST THE RESPECTIVE IMPUGNED ORDERS OF THE LD. CIT(A)-XXXI, NEW DELHI RELEVANT TO DIFFERENT ASSE SSMENT YEARS 2010-11 & 2008-09. SINCE THE ISSUES INVOLVED IN THE SE APPEALS ARE COMMON AND IDENTICAL, HENCE, THE SAME WERE HEAR D TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE, BY DEALING WITH ITA NO. 245/DEL/2016 ( AY 2010-11) 2 PINEWOOD INFORMATION SYSTEMS (P) LTD., VS. ACIT. THE SOLE ISSUE ARGUED BY THE LD. COUNSEL FOR THE ASSESSEE THAT NON -SPEAKING ORDER IN BOTH THE APPEALS WAS PASSED BY THE LD. CI T(A) AND HE ONLY UPHELD THE ACTION OF THE AO WITHOUT GIVING IN DEPENDENT VIEW AND PROPER JUSTIFICATION. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE N OT REPEATED HERE FOR THE SAKE OF BREVITY. 3. LD. A.R. FOR THE ASSESSEE, HAS SUBMITTED THAT TH AT NON- SPEAKING ORDER IN BOTH THE APPEALS WAS PASSED BY T HE LD. CIT(A) AND HE ONLY UPHELD THE ACTION OF THE AO WITHOUT GI VING INDEPENDENT VIEW AND PROPER JUSTIFICATION, WHICH IS NOT SUSTAINABLE IN THE EYES OF LAW AND AGAINST THE PRINCIPLE OF NAT URAL JUSTICE. IN VIEW OF THE ABOVE, HE REQUESTED TO SET ASIDE THE I SSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS T O DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIE S BELOW. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. WE HAVE ALSO GONE THROUGH THE IMPUGNED ORDERS PASSE D BY THE LD. CIT(A), WE FIND THAT NON-SPEAKING ORDER WAS PAS SED BY THE LD. CIT(A) AND ALSO FOUND THAT LD. CIT(A) HAS ONLY UPHELD THE ACTION OF THE AO WITHOUT GIVING INDEPENDENT VIEW AN D PROPER JUSTIFICATION, WHICH IS NOT SUSTAINABLE IN THE EYES OF LAW AND AGAINST THE PRINCIPLE OF NATURAL JUSTICE AND IT IS AN ERRONEOUS APPROACH. THEREFORE, IN THE INTEREST OF JUSTICE, WE REMIT BACK THE ISSUES IN DISPUTE TO THE FILES OF THE LD. COMM ISSIONER OF INCOME TAX (APPEALS) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO PRODUCE A LL THE EVIDENCES / DOCUMENTS, IF ANY, BEFORE HIM TO SUBSTANTIATE I TS CASE AND DID 3 NOT TAKE ANY UNNECESSARY ADJOURNMENT. IN THE RESUL T, THE ITA NO. 245/DEL/2016 (AY 2010-11) IS ALLOWED FOR STATISTICA L PURPOSES. 6. SINCE IN OTHER APPEAL, SIMILAR FACTS ARE PERMEAT ING, THEREFORE, OUR FINDING GIVEN ABOVE IN ITA NO. 245/D EL/2016 (AY 2010-11) IN THE CASE OF PINEWOOD INFORMATION SYSTEM S (P) LTD. VS. ACIT WILL APPLY MUTATIS MUTANDIS IN OTHER APPEA L I.E. ITA NO. 248/DEL/2016 (AY 2008-09) IN THE CASE OF FIREPR O WIRELESS & TECHNOLOGIES PVT. LTD. ALSO, BECAUSE THE FACTS AN D CIRCUMSTANCES OF THE CASE ARE EXACTLY THE SAME. 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE A SSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 19.12.2018. SD/- SD/- (N.S. SAINI) (H.S. SIDHU) ACCOUTANT MEMBER JUDICIAL MEMBER DATED: 19/12/2018 SRBHATNAGAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI