National Federation of Cooperative Sugar Factory Ltd, New Delhi V. ACIT, Circle-53(1), New Delhi

ITA 2856/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2543 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDIYA
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC-2 BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 2856 & 2857/DEL/2019 [ASSESSMENT YEAR: 2013-14] NATIONAL FEDERATION OF COOPERATIVE VS. THE A.C.I.T. SUGAR FACTORY LTD CIRCLE 53(1) BLOCK C, 2 ND FLOOR, ANSAL PLAZA NEW DELHI AUGUST KRANTI MARG, NEW DELHI PAN: AAAAN 0096 J [APPELLANT] [RESPONDENT] DATE OF HEARING : 17.03.2020 DATE OF PRONOUNCEMENT : 17.03.2020 ASSESSEE BY : NONE REVENUE BY : SHRI GAURAV DUDIYA, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THESE TWO APPEALS BY THE ASSESSEE ARE PREFERRED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 18, NEW DELHI DATED 30.12.2016 AND 19.04.2017 RESPECTIVELY, PERTA INING TO ASSESSMENT YEAR 2010-11. 2 2. ITA NO. 2856/DEL/2019 IS AGAINST THE QUANTUM ADD ITION AND ITA NO. 2857/DEL/2019 IS AGAINST LEVY OF PENALT Y U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT']. 3. IN THE QUANTUM APPEAL, THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE GROUND THAT THE APPEAL IS BARRED B Y LIMITATION. 4. I HAVE CAREFULLY PERUSED THE ORDER OF THE FIRST APPELLATE AUTHORITY. IN MY CONSIDERED OPINION, TECHNICALITY S HOULD NOT COME IN THE WAY OF DISPENSATION OF JUSTICE. THE FI RST APPELLATE AUTHORITY OUGHT TO HAVE CONSIDERED THE DE LAY, IF ANY, IN FILING THE APPEAL AND SHOULD HAVE DECIDED T HE APPEAL ON MERITS OF THE CASE. 5. IN THE INTEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT TO RESTORE THE ENTIRE APPEAL TO THE FILE OF THE LD. CI T(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERI TS OF THE 3 CASE AFTER AFFORDING REASONABLE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 6. SINCE THE QUANTUM APPEAL HAS BEEN RESTORED TO TH E FILE OF THE LD. CIT(A), I FURTHER DIRECT THE LD. CIT(A) TO DECIDE THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT AFTER AFFO RDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE IN ITA NOS. 2856 AND 2857/DEL/2019 ARE TREATED AS ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17.03 .2020. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 17 TH MARCH, 2020. VL/ 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER