Chandra Buildcon Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2751/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4518 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 04-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: RAHUL COMPANY EMPLOYEE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2751/DEL./2017 ASSESSMENT YEAR 2007-2008 M/S. CHANDRA BUILDCON PVT. LTD., B-5/263, SECTOR-3, ROHINI, NEW DELHI 110 085. PAN AACCC5263G VS. THE INCOME TAX OFFICER WARD-6(1) DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAHUL, COMPANY EMPLOYEE FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 05.09.2017 DATE OF PRONOUNCEMENT : 05.09.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-35, NEW DELHI, DATED 08 TH MARCH, 2017, FOR THE A.Y. 2007-2008. 2. THE LD. CIT(A) RECORDED IN THE APPELLATE ORDER T HAT THERE WAS A NON-COMPLIANCE BY THE ASSESSEE. THE A.R. OF T HE ASSESSEE MADE REQUEST FOR ADJOURNMENT WHICH WERE GRANTED, HOWEVER , THE ASSESSEE FAILED TO APPEAR AND REPRESENT THE CASE ON ADJOURNE D DATES WHICH WERE DULY NOTED IN THE IMPUGNED ORDER. THE LD. CIT( A) IN THE ABSENCE OF ASSESSEE, DISMISSED THE APPEAL OF ASSESSEE FOR N ON-APPEARANCE. 2 ITA.NO.2751/DEL./2017 M/S. CHANDRA BUILDCON PVT. LTD., DELHI. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R , I AM OF THE VIEW THAT THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO PASS A REASONED ORDER ON MERI TS. HE CANNOT DISMISS THE APPEAL SIMPLICITER FOR NON-APPEARANCE. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR D ECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DIS MISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORD ER CANNOT BE SUSTAINED IN LAW. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FI LE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON MERITS IN AC CORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 3 ITA.NO.2751/DEL./2017 M/S. CHANDRA BUILDCON PVT. LTD., DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 05 TH SEPTEMBER, 2017 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.