M/s. Cue Apparels Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 3430/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3592 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KR SHARMA
• Assessee Lawyers: TARUN TALSANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. L. P. SAHU, ACCOUNTANT MEMBER ITA NO. 3430/DEL/2014 (ASSESSMENT YEAR: 2006-07) ASSESSEE BY : SH. TARUN TALSANI, CA DEPARTMENT BY : SH. ANIL KR. SHARMA, SR. DR DATE OF HEARING : 13.11.2017 DATE OF PRONOUNCEMENT : 13.11.2017 O R D E R PER BHAVNESH SAINI, J.M : 1. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)VI, NEW DELHI, DATED 20.03.2014 FOR ASSESSMENT YEAR 2006-07, CHALLENGING THE LEVY OF PE NALTY U/S 271(1)(C) OF THE INCOME TAX ACT. 2. LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT VARIOU S NOTICES HAVE BEEN ISSUED TO THE ASSESSEE FOR HEARIN G OF THE APPEAL. HOWEVER, THE APPEAL WAS ADJOURNED MANY TIME S ON THE REQUEST OF THE ASSESSEES COUNSEL. ON THE LAST DATE OF HEARING NONE ATTENDED APPELLATE PROCEEDINGS, THE LD. CIT(A) , THEREFORE, DISMISSED THE APPEAL OF THE ASSESSEE IN DEFAULT. CUE APPARELS PVT. LTD. 14, GOLF LINKS, NEW DELHI VS A CIT CIRCLE-3(1) NEW DELHI GIR/PAN: AACCC4802B / (APPELLANT) /(RESPONDENT) 2 ITA NO. 3430/DEL/2014 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE INCO ME TAX ACT, LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER BY ME NTIONING POINT FOR DETERMINATION IN THE ORDER AND REASONS FO R DECISIONS. EVEN IF, THE ASSESSEE DID NOT APPEAR BEFORE HIM FOR DISPOSAL OF THE APPEAL, LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER BY MENTIONING POINT FOR DETERMINATION IN THE IMPUGNED ORDER. THUS, SECTION 250(6) OF THE ACT HAVE BEEN VIOLATED, THEREFORE, ORDER OF LD. CIT(A) CANNOT BE SUSTAINED IN LAW. THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CI T(A). 4. IN VIEW OF THE ABOVE DISCUSSIONS, WE SET ASIDE THE ORDER OF THE AUTHORITIES BELOW AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE ON MERIT GIVING REASONS FOR DECISION IN THE APPEALL ATE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.11.2017. SD/- SD/- (L. P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 13.11.2017 @M!T