Delhi Chapter India Society of Heating Refrigeration & Air Conditioning Engineers , New Delhi V. ITO, Ward- 1(3), New Delhi

ITA 303/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7019 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• 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.303/DEL./2018 ASSESSMENT YEAR 2013-2014 DELHI CHAPTER INDIAN SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS, NEW DELHI.PANAAATD0398N C/O. RAJ KUMAR & ASSOCIATES, C.AS. L-7A(LGF), SOUTH EXTEN. PART-2, NEW DELHI 110 049. VS. THE INCOME TAX OFFICER, WARD-1(3), NEW DELHI.. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAJ KUMAR GUPTA, C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 1 0.0 7 .2018 DATE OF PRONOUNCEMENT : 10 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-40, DELHI, DATED 13.11. 2017, FOR THE A.Y. 2013-2014. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 2 ITA.NO.303/DEL./2018 DELHI CHAPTER INDIAN SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS, NEW DELHI. 3. THE LD. CIT(A) NOTED SEVERAL DATES OF HEARING W HEN ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE. L ASTLY, ADJOURNMENT WAS MOVED ON 06.11.2017 SEEKING 20 DAYS TIME TO PREPARE THE CASE. THE LD. CIT(A) INSTEAD OF REJE CTING THE APPLICATION FOR ADJOURNMENT, NOTED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THEREAFTER , DECIDED THE APPEAL ON MERIT AND DISMISSED THE APPEAL OF ASSESSE E. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON EVERY DATE OF HEARING ASSESSEE MADE REQUEST BEFO RE LD. CIT(A) AND EVEN ON THE LAST DATE OF HEARING ON 06.1 1.2017 REQUEST WAS MADE FOR ADJOURNMENT, COPIES OF WHICH I S PLACED ON RECORD, IN WHICH IT WAS PLEADED THAT SINCE THE CASE COULD NOT BE FULLY PREPARED, THEREFORE, ADJOURNMENT FOR 20 DAYS MAY BE GIVEN. HE HAS, THEREFORE, SUBMITTED THAT ASSESSEE I S VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. HE HAS SUBMIT TED THAT ASSESSEE WOULD NOT SEEK UNNECESSARY ADJOURNMENT IN THE MATTER AND THE MATTER MAY BE REMANDED TO THE LD. CI T(A) FOR 3 ITA.NO.303/DEL./2018 DELHI CHAPTER INDIAN SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS, NEW DELHI. DECIDING THE APPEAL ON MERITS, BY GIVING OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. 5. CONSIDERING THE ABOVE EXPLANATION OF THE ASSESS EE, I AM OF THE VIEW THAT ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT BEFORE THE LD . CIT(A). I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF THE LD . CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A D IRECTION TO RE- DECIDE THE APPEAL OF ASSESSEE ON MERITS, BY GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS DIRECTE D TO COOPERATE WITH THE LD. CIT(A) AND SHALL NOT SEEK UNNECESSARY ADJOURNMENT IN THE MATTER. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 10 TH JULY, 2018. JUDICIAL MEMBER VBP/- 4 ITA.NO.303/DEL./2018 DELHI CHAPTER INDIAN SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS, NEW DELHI. 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 // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.