Evershine Infradevelopers P.Ltd, New Delhi V. ITO, Ward-8(4), New Delhi

ITA 2973/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9702 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Keywords: Opportunity of being heard; Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 2973/DEL/2019 2973/DEL/2019 2973/DEL/2019 2973/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2015 2015 2015 2015 - -- - 16 1616 16 M/S EVERSHINE M/S EVERSHINE M/S EVERSHINE M/S EVERSHINE INFRADEVELOPERS PVT.LTD., INFRADEVELOPERS PVT.LTD., INFRADEVELOPERS PVT.LTD., INFRADEVELOPERS PVT.LTD., L LL L- -- -4, GREEN PARK EXTN., 4, GREEN PARK EXTN., 4, GREEN PARK EXTN., 4, GREEN PARK EXTN., NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AACCE3445L. PAN : AACCE3445L. PAN : AACCE3445L. PAN : AACCE3445L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -8(4), 8(4), 8(4), 8(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.R. TALWAR, ADVOCATE. RESPONDENT BY : MS. EKTA VISHNOI, SENIOR DR. DATE OF HEARING : 24.09.2019 24.09.2019 24.09.2019 24.09.2019 DATE OF PRONOUNCEMENT : 24.09.2019 24.09.2019 24.09.2019 24.09.2019 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-1 6 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-3, NEW DELHI DATED 13 TH FEBRUARY, 2019. 2. IN THIS APPEAL, THE FIRST GRIEVANCE OF THE ASSESSEE IS AGAINST THE ACTION OF THE CIT(APPEALS) IN DISPOSING OF THE APPEAL EX-PARTE NOTICING THE ABSENCE OF THE ASSESSEE, WITHOUT DISCUSSING THE MERITS OF THE GROUNDS OF APPEAL RAISED BEFORE HIM. 3. I FIND AMPLE POTENCY IN THE GRIEVANCE OF THE ASSESSE E INASMUCH AS SECTION 250(6) OF THE INCOME-TAX ACT, 1961 (IN SHO RT THE ACT) DIRECTS THE COMMISSIONER (APPEALS) TO DISPOSE OF THE APP EAL BEFORE HIM IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR SUCH DECISION. A PERUSAL OF THE IMPUGNED ORDER REVEALS THAT THE APPROACH ADOPTED BY THE CIT(A PPEALS) IS ITA-2973/DEL/2019 2 INCONSISTENT WITH THE REQUIREMENTS OF SECTION 250(6) O F THE ACT. IN FACT, THE CIT(A) HAS SUMMARILY DISMISSED THE APPEAL OF THE ASSESSEE NOTICING THE ABSENCE OF THE ASSESSEE, WITHOUT ADJUDICATI NG THE MERITS OF THE DISPUTE BEFORE HIM. THEREFORE, ON THIS POINT ITSELF, THE IMPUGNED ORDER OF THE CIT(APPEALS) IS UNSUSTAINABLE AND IS ACCORD INGLY SET ASIDE. 4. THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT (APPEALS) WHO SHALL DE-NOVO ADJUDICATE THE APPEAL OF THE ASSESSEE IN A CCORDANCE WITH LAW AFTER ALLOWING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, WITHOUT GOING INTO THE MERITS OF TH E ISSUE INVOLVED, THE APPEAL IS DISPOSED OF AS ABOVE. ABOVE DECISION WAS DICTATED AND PRONOUNCED IN THE OP EN COURT ON 24 TH SEPTEMBER, 2019 AT THE CONCLUSION OF THE HEARING IN THE PRESENCE OF BOTH THE PARTIES. SD/- (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S EVERSHINE INFRAD M/S EVERSHINE INFRAD M/S EVERSHINE INFRAD M/S EVERSHINE INFRADEVELOPERS PVT.LTD., EVELOPERS PVT.LTD., EVELOPERS PVT.LTD., EVELOPERS PVT.LTD., L LL L- -- -4, GREEN PARK EXTN., NEW DELHI. 4, GREEN PARK EXTN., NEW DELHI. 4, GREEN PARK EXTN., NEW DELHI. 4, GREEN PARK EXTN., NEW DELHI. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -8(4), NEW DELHI. 8(4), NEW DELHI. 8(4), NEW DELHI. 8(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR