Towards Vision Technologies P.Ltd, Gurgaon V. ITO, War5d-25(3), New Delhi

ITA 2689/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3139 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIMIT KUMAR VARMA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A NO. 2689/DEL/2018 (ASSESSMENT YEAR: 2013-14) TOWARDS VISION TECHNOLOGIES P. LTD. 496, UDYOG VIHAR, PHASE-V, GURGAON, HARYANA. PAN NO. AABCT9691E VS. INCOME TAX OFFICER WARD 25(3) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. DIVESH KALRA, CA RESPONDENT BY SH. SIMIT KUMAR VARMA, SR. DR DATE OF HEARING 21.10.2021 DATE OF PRONOUNCEMENT 22.10.2021 HEARING CONDUCTED VIA WEBEX ORDER PER DIVA SINGH, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN THE CORRECTNESS OF THE ORDER DATED 29.01.2018 OF CIT(AP PEALS)-9, NEW DELHI PERTAINING TO 2013-14 ASSESSMENT YEAR HAS BEEN ASSA ILED ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING, THE PART IES ADDRESSED THEIR ARGUMENTS ONLY QUA THE ISSUES SET OUT IN GROUND NOS . 1 & 2. ACCORDINGLY THESE ARE REPRODUCED HEREUNDER FOR COMP LETENESS: - 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEAL) ( CIT(A)) HAS GROSSLY ERRED ON FACTS AND IN LAW IN DISMISSING THE APPEAL WITHOUT GIVING THE APPELLANT A SUFFICIENT AND A PROPER OPPORTUNITY TO BE HEARD, THAT IS IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND HENC E, UNJUSTIFIED. 2. THAT THE LD. CIT(A) HAS ERRED IN FACTS AND CIRCUMST ANCES OF THE CASE IN STATING THAT THE APPELLANT HAS NOT ATTENDED THE HEA RING ON VARIOUS DATES WHEN ON FIRST 2 OCCASIONS, THE NOTICES WERE NOT REC EIVED BY THE APPELLANT, WHICH IS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE AS THE APPELLANT WAS PREVENTED BY REASONABLE CAUSE IN NOT ATTENDING THE APPELLATE PROCEEDINGS. 2. THE LD. AR INVITING ATTENTION TO THE IMPUGNED OR DER SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX PA RTE ORDER AND HE HAS BEEN INSTRUCTED BY THE ASSESSEE TO STATE THAT FOR E ACH OF THE DATES THE APPEAL WAS STATED TO BE FIXED FOR HEARING AFTER NOT ICE THE ASSESSEE HAS NEVER RECEIVED ANY NOTICE FOR THE SPECIFIC DATES OF HEARING. IT WAS ALSO ITA NO.2689/DEL/2018 PAGE 2 OF 3 SUBMISSION THAT THE ASSESSEE IS MAKING ATTEMPTS TO SEEK INSPECTION OF THE LD. CIT(APPEALS) FOLDER/OBTAIN RECORDS THEREOF ETC. IN THE LIGHT OF THESE FACTS IT WAS HIS HUMBLE PRAYER THAT IN CASE T HE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF THE CIT(A) THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS FULLY AND FAIRLY. A CCORDINGLY IT WAS HIS PRAYER THAT A REMAND MAY BE DIRECTED IN ORDER TO GR ANT AN EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LD. SR. DR CONSIDERING THE RECORD POSED NO O BJECTION TO THE SAID REQUEST FOR REMAND. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIO NS AS ADVANCED BY THE ASSESSEE WE ARE OF THE VIEW THAT THE PRAYER OF THE ASSESSEE DESERVES TO BE ALLOWED. THE IMPUGNED ORDER ACCORDINGLY IS SET ASIDE IN TOTO AND THE ISSUES ARE RESTORED BACK TO THE FILE OF THE CIT(APP EALS) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER HEARING THE ASSESSEE. WHILE SO DIRECTING IT IS MADE CLEAR THAT THE OPPORT UNITY SO AFFORDED TO THE ASSESSEE IN GOOD FAITH ACCEPTING THE ORAL UNDER TAKING GIVEN BY THE LD. AR SHOULD BE UTILIZED BY THE ASSESSEE FULLY AND FAIRLY BY MAKING PROPER REPRESENTATIONS BEFORE THE CIT(A) AND SHOULD NOT BE ABUSED. IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST REPOSED IN THE ASSESSEE THE LD. CIT(A) SHALL BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22/10/2021 SD/- SD/- (O.P. KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *KAVITA ARORA, SPS ITA NO.2689/DEL/2018 PAGE 3 OF 3 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT CONCERNED BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR, ITAT DELHI BENCHES: DELHI.