Ram Rattan Properties (P) Ltd., New Delhi V. ITO, Ward- 21(2), New Delhi

ITA 3340/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6211 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH
• Assessee Lawyers: ASHVINI KUMAR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3340/DEL/2019 ASSESSMENT YEAR: 2010-11 RAM RATTAN PROPERTIES (P) LTD., VS. INCOME TAX O FFICER, 106, 1 ST FLOOR, BHANDI PLAZA-1, WARD-21(2), NEW DELHI D.B. GUPTA, ROAD, PAHARGANJ, NEW DELHI (PAN:AADCR6390N) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. ASHVINI KUMAR, ADVOCATE REVENUE BY : MS. PARUL SINGH, SR. DR ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE IM PUGNED ORDER DATED 12.02.2019 PASSED BY THE LD. CIT(A)-7, NEW DELHI RE LATING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS GROSSLY ERRED BOTH IN LAW AND ON FACTS IN DISMISSING THE APPEAL I N LIMINE BY NOT CONDONING THE DELAY IN FILING OF THE APPEAL OF 44 DAYS DESPIT E THE FACT THAT THE APPELLANT HAS DULY SUBMITTED THE REASONS FOR DELAY IN FILING OF THE APPEAL AND DELAY CAUSED IN THE FILING OF THE APPEAL WAS WHOLLY ON TH E GROUND OF BONAFIDE REASONS, AND HENCE DISMISSAL OF THE APPEAL WITHOUT CONDONING THE DELAY IS UNSUSTAINABLE IN LAW. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS GROSSLY ERRED BOTH IN LAW AND ON FACTS IN FAILING TO APPRECIATE T HAT WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EAC H OTHER, CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED, AND I N THE INSTANT CASE, ON ACCOUNT OF DISMISSAL OF THE APPEAL ON THE GROUND OF DELAY WOULD CAUSE PREJUDICE TO THE APPELLANT. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS GROSSLY ERRED IN LAW AND ON FACTS WITHOUT ADJUDICATING THE GROUNDS O F APPEAL RAISED IN THE MEMO OF APPEAL AS SUCH, ORDER PASSED BEING IN CONTR AVENTION OF PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, IS LIABLE TO BE SET ASIDE FOR ADJUDICATING THE GROUNDS OF APPEAL RAISED BEFORE HI M. 2 4. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS GROSSLY ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL IN LIMINE THEREBY CONFIRMING THE ADDITIONS MADE OF RS. 25,07,000/- IN THE ORDER OF A SSESSMENT WHICH ADDITIONS MADE ARE CONTRARY TO FACTS AND IN LAW. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE LEARNED FIRST APPELLATE AUTHORITY HAS DECIDED T HE ISSUES IN DISPUTE AGAINST THE ASSESSEE EX PARTE WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE AND HE REQUESTED THAT THE I SSUES IN DISPUTE MAY BE SET ASIDE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LEARNED DR FOR THE REVENUE DID NOT RAISE ANY OBJ ECTION ON THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDERS PASSED BY THE REVENUE AUTHORITIES ESPECIALLY THE IMPUGNED ORDER, I AM OF THE CONSIDERED VIEW THAT LEARNED FIRST APPELLATE AUTHORITY HAS DEC IDED THE ISSUES IN DISPUTE AGAINST THE ASSESSEE BY PASSING A NON SPEAKING AND EX PARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI WHIC H IS CONTRARY TO LAW AND FACTS ON THE FILE AND LIABLE TO BE CANCELLED. THERE FORE, IN THE INTEREST OF JUSTICE, I AM CANCELLING THE IMPUGNED ORDER AND SET TING ASIDE THE ISSUES IN DISPUTE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. KEEPING IN VIEW THE NON COOPERATION OF THE ASSES SEE BEFORE THE REVENUE AUTHORITIES, I AM DIRECTING THE ASSESSEE TH ROUGH HIS COUNSEL TO APPEAR BEFORE THE LEARNED FIRST APPELLATE AUTHORITY ON 23.04.2020 AT 10:00 3 AM. THERE IS NO NEED TO ISSUE NOTICE TO THE ASSESSE E FOR 23.04.2020 BECAUSE THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 12/02/2020. SD/- [H.S. S IDHU] JUDICIAL MEMBER DATE: 12/02/2020 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES