M/s. Pawa Industries Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 2917/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3716 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2917/DEL/2017 ASSESSMENT YEAR : 2010-11 PAWA INDUSTRIES PVT. LTD., 308-309, 3 RD FLOOR, ESSL HOUSE, ASAF ALI ROAD, TURKMAN GATE, DELHI. PAN: AAACP0041M VS. ITO, WARD-19(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ABHISHEK MATHUR, ADVOCATE DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 18.10.2017 DATE OF PRONOUNCEMENT : 18.10.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER PASSED BY THE CIT(A) ON 19.04.2017 DISMISSING THE ASSESSEES APPE AL ON THE GROUND THAT THE SAME WAS FILED MANUALLY AS AGAINST THE REQ UIREMENT OF FILING THROUGH ELECTRONIC MODE. ITA NO.2917/DEL/2017 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSI NG OFFICER IMPOSED PENALTY U/S 271(1)(C) FOR A SUM OF RS.9,90,607/-. THE ASSESSEE PREFERRED APPEAL AGAINST THE SAID ORDER. THE LD. CIT(A) DISM ISSED THE APPEAL ON THE GROUND THAT THE ASSESSEE WAS MANDATORILY REQUIR ED TO FILE APPEAL ELECTRONICALLY AND NOT MANUALLY. THE DELHI BENCH OF THE TRIBUNAL IN GURINDER SINGH DHILLON VS. ITO (ITA NO.6595/DEL/20 16) VIDE ITS ORDER DATED 19.04.2017 HAS RESTORED THE MATTER TO THE FI LE OF THE CIT(A) UNDER IDENTICAL CIRCUMSTANCES WITH A DIRECTION TO DECIDE THE APPEAL AFRESH ON MERITS, AFTER CONDONING THE DELAY, IF ANY. RESPECT FULLY FOLLOWING THE PRECEDENT, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS AFRESH AS PER LAW, AFTER ALLOWING THE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. THE DELAY, IF ANY, RESULTING DUE TO REGULARIZATION OF APPEAL, SHOULD BE CONDONED. ITA NO.2917/DEL/2017 3 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.201 7. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 18 TH OCTOBER, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.