M/s. Divine Infracon Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3139/DEL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2954 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI G.D. AGARWAL, HON BLE PRESIDENT AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3139/DEL./2016 ASSESSMENT YEAR 2011 - 2012 M/S. DIVINE INFRACON P. LTD., PLOT NO.4, SECTOR - 13, SWARKA CITY CENTRE, DWARKA, NEW DELHI. PAN AACCD4476A VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) ITA.NO.3140, 3141, 3142/DEL./2016 ASSESSMENT YEARS 2005 - 2006, 2011 - 2012, 2009 - 2010 M/S. INDEX SECURITIES & RESEARCH P. LTD., 401, AMBER TOWER, NANIWALA BAGH, AZADPUR, NEW DELHI 110 033. PAN AAACI2919K VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) ITA.NO.3143 & 3144/DEL./2016 ASSESSMENT YEARS 2009 - 2010 & 2010 - 2011 SHRI SANT LAL AGGARWAL, D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AEWPA7133C VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) ITA.NO.3145 , 3146 & 3147 /DEL./2016 ASSESSMENT YEAR S 2009 - 2010 , 2010 - 2011 & 2011 - 2012 SHRI GAURAV AGGARWAL D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AGLPA2867N VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) 2 ITA.NOS. 3139 TO 3151/DEL/2016 & SAS.318 - 326, 328, 332 & 334 /DEL/2017 M/S. DIVINE INFRACON P. LTD., NEW DELHI AND OTHERS ITA.NO.3148, 3149, 3150 & 3151/DEL./2016 ASSESSMENT YEARS 2008 - 2009, 2009 - 2010, 2010 - 2011 & 2011 - 2012 SHRI SAURAV AGGARWAL D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AHLPA7628J VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) STAY APPLICATION NO.328/DEL/2017 ARISING OUT OF ITA.NO.3139/DEL./2016 - ASSESSMENT YEAR 2011 - 2012 M/S. DIVINE INFRACON P. LTD., PLOT NO.4, SECTOR - 13, SWARKA CITY CENTRE, DWARKA, NEW DELHI. PAN AACCD4476A VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) STAY APPLICATION NOS.332, 334 & 333/DEL/2017 ARISING OUT OF ITA.NO.3140, 3141, 3142/DEL./2016 ASSESSMENT YEARS 2005 - 2006, 2011 - 2012, 2009 - 2010 M/S. INDEX SECURITIES & RESEARCH P. LTD., 401, AMBER TOWER, NANIWALA BAGH, AZADPUR, NEW DELHI 110 033. PAN AAACI2919K VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) STAY APPLICATION NOS.323 & 322/DEL/2017 ARISING OUT OF ITA.NO.3143 & 3144/DEL./2016 ASSESSMENT YEARS 2009 - 2010 & 2010 - 2011 SHRI SANT LAL AGGARWAL, D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AEWPA7133C VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) 3 ITA.NOS. 3139 TO 3151/DEL/2016 & SAS.318 - 326, 328, 332 & 334 /DEL/2017 M/S. DIVINE INFRACON P. LTD., NEW DELHI AND OTHERS STAY APPLICATION NOS.324, 325 & 326/DEL/2017 ARISING OUT OF ITA.NO.3145, 3146 & 3147/DEL./2016 ASSESSMENT YEARS 2009 - 2010, 2010 - 2011 & 2011 - 2012 SHRI GAURAV AGGARWAL D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AGLPA2867N VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI. (APPELLANT) (RESPONDENT) STAY APPLICATION NOS.318, 319, 320 & 321/DEL/2017 ARISING OUT OF ITA.NO.3148, 3149, 3150 & 3151/DEL./2016 ASSESSMENT YEARS 2008 - 2009, 2009 - 2010, 2010 - 2011 & 2011 - 2012 SHRI SAURAV AGGARWAL D - 31, PUSHPANJALI ENCLAVE, PITAMPURA, NEW DELHI 110 034. PAN AHLPA7628J VS. DCIT, CENTRAL CIRCLE - 9, NEW DELHI . (APPELLANT) (RESPONDENT) FOR ASSESSEES : SHRI SA LIL AGGARWAL, ADVOCATE & SHRI SHAILESH GUPTA, C.A. FOR REVENUE : SHRI ANIL KUMAR SHARMA, SR.D.R. DATE OF HEARING : 09.06.2017 DATE OF PRONOUNCEMENT : 09 .06.2017 ORDER PER B ENCH : THIS ORDER SHALL DISPOSE OF STAY APPLICATIONS AND APPEALS FILED BY DIFFERENT ASSESSEES. 2. WE HAVE HEARD THE LD. COUNSEL FOR THE ASSESSEE AS WELL AS THE LD. D.R. FOR THE REVENUE IN ALL THE STAY APPLICATIONS AND APPEALS. 3. BRIEFLY THE FACTS OF THE CASE ARE THAT ALL THE APPEALS BY DIFFERENT ASSESSEES ARE FILED AGAINST DIFFERENT ORDERS OF LD. CIT(A) - 27, 4 ITA.NOS. 3139 TO 3151/DEL/2016 & SAS.318 - 326, 328, 332 & 334 /DEL/2017 M/S. DIVINE INFRACON P. LTD., NEW DELHI AND OTHERS NEW DELHI DATED 31 ST MARCH, 2016 FOR THE ABOVE ASSESSMENT YEARS. SIMILARLY, THE ASSESSEES HAVE FILED STAY APPLICATIONS IN ALL THE ABOVE APPEALS. 4. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN ALL THE APPEALS THOUGH THE ASSESSEES DID NOT APPEAR BEFORE THE CIT(A) HOWEVER THEIR SUBMISSIONS WERE FILED BEFORE THE LD. CIT(A) ON WHICH REMAND REPORTS HAVE BEEN CALLED FOR BUT T HE LD . CIT(A) DISMISSED ALL THE APPEALS OF THE ASSESSEE WITHOUT PASSING A REASONED ORDER. LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT DUE TO THE ABOVE REASONS, HUGE DEMANDS HAVE BEEN RAISED AGAINST THE ASSESSEES IN ALL THE APPEALS ON WHICH STAY APPLICAT IONS ARE FILED. LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT NO NOTICES ARE RECEIVED BY THE ASSESSEES FOR APPEARING BEFORE THE LD. CIT(A) FOR DECIDING THE APPEALS. 5. WITH THE CONSENT OF BOTH THE PARTIES, WE PROCEED TO DECIDE THE APPEALS OF VARIOU S ASSESSEES ALONG WITH THE STAY APPLICATIONS. 6. AFTER HEARING THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES AND PERUSAL OF THE IMPUGNED ORDERS OF LD. CIT(A), WE FIND THAT LD. CIT(A) SIMPLY DISMISSED THE APPEALS OF ASSESSEES FOR DEFAULT. AS PER SECTION 250(6) OF THE I.T. ACT, THE LD. CIT(A) IS REQUIRED TO PASS A REASONED ORDER BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER, EVEN IF ASSESSEE APPEARED BEFORE HIM OR NOT. THE ORDERS OF THE LD. CIT(A) THEREFORE CAN ONLY BE SUSTAINED IN LAW. LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT NO NOTICES HAVE BEEN SERVED UPON THE ASSESSEE FOR HEARING OF THE APPEALS. THEREFORE, THE ORDER S PASSED BY THE LD. CIT(A) ARE ALSO PASSED IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. IN THIS VIEW OF THE MATTER, WE SET ASIDE ALL THE IMPUGNED ORDERS OF LD. CIT(A) AND RESTORE ALL THE APPEALS TO THE FILE OF LD. CIT(A) - 27, NEW DELHI WITH A DIRECTION TO RE - DECIDE THE APPEALS OF THE ASSESSEES 5 ITA.NOS. 3139 TO 3151/DEL/2016 & SAS.318 - 326, 328, 332 & 334 /DEL/2017 M/S. DIVINE INFRACON P. LTD., NEW DELHI AND OTHERS STRICTLY ON MERITS AND IN ACCORDANCE WITH LAW, BY GIVING REASONABLE AND SUFFICIE NT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS WELL AS A.O. LD. CIT(A) SHALL CONSIDER THE ENTIRE MATERIAL ON RECORD AND SHALL PASS A REASONED ORDER. SINCE, HUGE DEMANDS ARISE S IN THE APPEALS, THEREFORE, LD. CIT(A) IS DIRECTED TO EXPEDITE THE DISPOSAL OF APPEALS WITHIN A PERIOD OF 04 MONTHS FROM THE DATE OF RECEIPT OF THE ORDER. ASSESSEES THROUGH THEIR REPRESENTATIVES ARE DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 10 TH JULY, 20 17 FOR THE PURPOSE OF DISPOSAL OF THE APPEALS AND SHALL NOT SEEK UNNECESSARY ADJOURNMENTS IN THE MATTER. 7. IN VIEW OF THE ABOVE, ALL THE STAY APPLICATIONS OF DIFFERENT ASSESSEES HAVE BECOME INFRUCTUOUS AND ARE ACCORDINGLY DISPOSED OF. 8. IN THE RESULT , ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. HOWEVER, STAY APPLICATIONS STANDS DISPOSED OF. ORDER PRONOUNCED IN THE OPEN COURT ON 09.06.2017. SD/ - SD/ - (G.D. AGARWAL) (BHAVNESH SAINI) PRESIDENT JUDICIAL MEMBER NEW DELHI, DATED 09 TH JUNE, 2017 VBP/ - COPY TO 1. THE APPELLANTS/APPLICANTS 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT DELHI A BENCH, NEW DELHI 6. GUARD FILE