Madhusudan Constructions & Infrastructure Pvt. Ltd., New Delhi V. ACIT, Central Circle- 15, New Delhi

ITA 2504/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4934 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.2504/DEL/2018 ASSESSMENT YEAR : 2006-07 MADHUSUDAN CONSTRUCTION & INFRASTRUCTURE PVT. LTD., 501-501A, NARAIN MANZIL, 23, BARAKHAMBA ROAD, NEW DELHI. VS. ACIT, CENTRAL CIRCLE- 15, NEW DELHI. PAN : AAECM0840R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AMIT SHARMA, CA DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 02-08-2018 DATE OF PRONOUNCEMENT : 03-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 22.12.2017 OF CIT(A)- XXVI, NEW DELHI RELATING TO A SSESSMENT YEAR 2006-07. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE PENALTY OF RS.12,06,345/- LEVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF TH E I.T. ACT, 1961. 2 ITA NO.2504/DEL/2018 3. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE ON A CCOUNT OF NON-APPEARANCE AND HE HAS NOT DECIDED THE ISSUE ON MERIT. HE SUBMITTE D THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO SUBSTANTIATE HIS CASE. 4. THE LD. DR ON THE OTHER HAND OPPOSED THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE FOR RESTORATION OF THE ISSUE TO THE FI LE OF THE LD. CIT(A) ON THE GROUND THAT DESPITE THREE OPPORTUNITIES GRANTED BY THE LD. CIT(A), THE ASSESSEE SOUGHT ADJOURNMENT ON TWO OCCASIONS AND DID NOT BOT HER TO APPEAR IN ONE OCCASION. 5. AFTER CONSIDERING THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND CONSIDERING THE FACT THAT THE LD. CIT(A) HAS NOT PA SSED THE ORDER ON MERIT AND HAS SIMPLY DISMISSED THE APPEAL FILED BY THE ASSESS EE FOR NON-APPEARANCE, I DEEM IT PROPER TO RESTORE THIS ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO S UBSTANTIATE HIS CASE. THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW A FTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND NOT SEEK ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH, THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPR IATE ORDER AS PER LAW. I HOLD 3 ITA NO.2504/DEL/2018 AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03 RD AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 03-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI