M/s. Jamini Exports, New Delhi V. ACIT, Noida

ITA 2842/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2001 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPALI CHANDRA C A
• Assessee Lawyers: DR RAKESH GUPTA; DEEPESH GARG S
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: D: NEW DELHI) , . ., BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBE R & SHRI R.K. PANDA, ACCOUNTANT M EMBER / ITA NO:- 2842/DEL/2017 / ASSESSMENT YEAR: 2009-10 M/S JAMINI EXPORTS LIMITED SF-12, ANSAL FORTUNE ARCADE, .......... /APPELLANT SECTOR-18, NOIDA PAN-AABCJ8347H VS ACIT, CIRCLE-1, NOIDA . ! / RESPONDENT '#$ / APPELLANT BY :SH. DR. RAKESH GUPTA & SH. DEEPESH GARG, ADVOCATES !'#$ / RESPONDENT BY :MS. DEEPALI CHANDRA, C.A. %&''( / DATE OF HEARING : 25.11.2019 )* ''( / DATE OF PRONOUNCEMENT: 29.11.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT(A)-I, NOIDA, DATED 11.11.2016 RELATING TO ASSESSMENT YEAR 2009-10 AGAINST THE / ITA NO:- 2842/DEL/2017 PAGE | 2 ORDER PASSED UNDER SECTION 144 OF THE INCOME-TAX AC T, 1961 (IN SHORT THE ACT). 2. THE PRESENT APPEAL HAS BEEN DECIDED EX PARTE BY THE CIT(A). WE ALSO FIND THAT THE ASSESSMENT ORDER HAS BEEN PASSED BY T HE AO UNDER SECTION 144 OF THE ACT. THE ISSUE NEEDS TO BE DECIDED ON ME RITS. THE CASE OF THE ASSESSEE BEFORE US IS THAT NO ADEQUATE OPPORTUNITY OF BEING HEARD WAS ALLOWED TO THE ASSESSEE AS ON THE DATE THE ORDERS W ERE PASSED BY THE AUTHORITIES BELOW, THE DIRECTOR MR. SARVOTTAM MUKES H SAHGAL WAS IN JUDICIAL CUSTODY AT THE RELEVANT TIME. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE SAID DIRECTOR IS NOW FREE. 3. IN THE TOTALITY OF FACTS AND CIRCUMSTANCES, WE A RE OF THE VIEW THAT FOR DECIDING THE APPEAL OF THE ASSESSEE REASONABLE OPPO RTUNITY OF HEARING SHOULD BE PROVIDED TO THE ASSESSEE, AS IS THE DICTA TE OF PRINCIPLES OF NATURAL JUSTICE. IN VIEW THEREOF, WE SET ASIDE THE ISSUE ON MERITS TO THE FILE OF AO TO DECIDE IN ACCORDANCE WITH LAW AFTER ALLOWING REASON ABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF NOVEMBER, 2019. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA ) $(, $(, $(, $(, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED: 29 TH NOVEMBER, 2019 SH / ITA NO:- 2842/DEL/2017 PAGE | 3 $+' '-.$-'/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. ! / THE RESPONDENT; 3. %0 1 2 / THE CIT(A) 4. -34 ' 5 5 / DR, ITAT, DELHI 5. 46& / GUARD FILE. $+% $+% $+% $+% / BY ORDER , !-' ' // TRUE COPY // 89,: , 5 / ITAT, DELHI DRAFT DICTATED 25.11.2019 DRAFT PLACED BEFORE AUTHOR APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK 29.11.2019 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE 29.11.2019