M/s Girnar Infrastructure Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2594/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2968 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEFALI SWROOP
• Keywords: Opportunity of being heard

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P.SAHU, ACCOUNTANT MEMBER ITA NO. 2594/DEL/2016 (ASSESSMENT YEA R: 2008-09) GIRNAR INFRASTRUCTURE PVT. LTD., 6, COMMUNITY CENTRE, SAKET, NEW DELHI-110017. PAN-AACCG9173H VS ITO, WARD-12(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. SHEFALI SWROOP, CIT DR DATE OF HEARING 14.03.2018 DATE OF PRONOUNCEMENT 14.03.2018 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD.CIT(A)-4, NEW DELHI DATED 07.03.2016 FOR AY 2008 -09, CHALLENGING THE LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 196 1 (IN SHORT ACT). 2. LD.CIT(A) NOTED THAT HE HAS ISSUED NOTICE TWICE TO THE ASSESSEE BUT BOTH TIMES, NONE APPEARED IN RESPONSE TO THE SAID NOTICE S. THE APPEAL OF THE ASSESSEE WAS ACCORDINGLY DISMISSED. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL O F LD.CIT(A). SECTION 250(6) OF THE ACT PROVIDES THAT LD.CIT(A) SHOULD MENTION POIN T FOR DETERMINATION AND REASONS FOR DECISION IN THE ORDER. EVEN IF THE ASS ESSEE DOES NOT APPEAR BEFORE HIM, LD.CIT(A) SHALL HAVE TO PASS ORDER ON MERITS G IVING REASONS FOR DECISION IN THE APPELLATE ORDER. HE CANNOT SIMPLY DISMISS THE APPEAL IN THE DEFAULT OF THE ASSESSEE. ITA NO. 2594/DEL/2016 PAGE | 2 4. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION T O RE-DECIDE THE APPEAL OF THE ASSESSEE STRICTLY ON MERITS IN ACCORDANCE WITH LAW BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 14.03.2018. SD/- SD/- (L.P.SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:-14 TH MARCH, 2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI