Victora Hospitalities Pvt. Ltd, New Delhi V. ACIT, Circle-26(1), New Delhi

ITA 3450/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6209 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3450/DEL/2019 [ASSESSMENT YEAR: 2014-15] VICTORIA HOSPITALITIES PVT. LTD. VS. ACIT, CIRCLE 26(1), UNIT NO. 35, GROUND FLOOR, NEW DELHI OMAXE SQUARE, PLOT NO. 14, JASOLA DISTT. NEW DELHI 110 025 (PAN: AACCV5300K) [APPELLANT] [RESPONDENT] ASSESSEE BY: NONE REVENUE BY : MS. PARUL SINGH, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS-9], NEW DELHI DATED 25.02.2019 PERTAINING TO ASSESSMENT YEAR 2014-15 O N THE FOLLOWING GROUNDS:- 1. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS, IN DISMISSING APPEAL EXPARTE AND UPHOLDING PENALTY OF RS. 2,32,300/- U/S. 271(1)(C) OF I.T. ACT. THE ORDE R IS VOID AB INITIO AS CONTRARY TO FACTS AND CIRCUMSTANC ES OF CASE AND DEVOID OF ANY MERITS. 2. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS W HILE UPHOLDING IMPOSITION OF PENALTY OF RS. 2,32,300/- U /S. 271(1)(C) OF THE ACT. THE ORDER WAS PASSED WITHOUT AFFORDING ANY OPPORTUNITY TO APPELLANT DESPITE OF F ACT THE REASONS PLACE BEFORE AND IS AGAINST THE PRINCIP LES OF NATURAL JUSTICE. 3. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N CONFIRMING THE PENALTY IN MECHANICAL MANNER AND WITHOUT APPLYING JUDICIOUS MIND AND APPRECIATING FA CTS OF CASE. THEREFORE THE ORDER IS VOID AB INITIO AND NON EST IN LAW. 2 4. THAT YOUR APPELLANT CRAVES LEAVE TO ADD, MODIFY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING AND ALL THE ABOVE GROUNDS ARE WITHO UT PREJUDICE TO EACH OTHER. 2. ASSESSEE HAS FILED THE PRESENT APPEAL ON 22.04.2 019 WHICH WAS FIXED BEFORE THE BENCH FOR TODAY I.E. 11.02.202 0 BY ISSUING RPAD NOTICE ON THE ADDRESS GIVEN BY THE ASSESSEE. BUT IN SPITE OF THE SAME, ASSESSEE, NOR HIS AUTHORIZED REPRESENTAT IVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APP LICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUM STANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THEREFORE, I AM D ECIDING THE PRESENT APPEAL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 3. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW ESPECIALLY THE ORDER OF THE LD. CIT(A) AND STATED T HAT ASSESSEE REMAINED NON-COOPERATIVE BEFORE THE REVENUE AUTHORI TIES, THEREFORE, NO LENIENT VIEW SHOULD BE TAKEN IN FAVOUR OF THE AS SESSEE. 4. I HAVE GONE THROUGH THE ORDERS PASSED BY THE REV ENUE AUTHORITIES AND PERUSED THE CONTENTION RAISED BY T HE REVENUE IN THE GROUNDS OF APPEAL ESPECIALLY THE IMPUGNED ORDE R PASSED BY THE LD. CIT(A). I FIND THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO T HE ASSESSEE. THEREFORE, IN MY CONSIDERED VIEW AND IN THE INTERES T OF JUSTICE, THE ISSUES IN DISPUTE REQUIRE THOROUGH CONSIDERATION AT THE LEVEL OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME A FRESH, AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECTLY ACCORDINGLY. 3 5. NO DOUBT THAT ASSESSEE REMAINED NON-COOPERATIVE BEFORE THE REVENUE AUTHORITIES, BUT KEEPING IN VIEW OF THE FAC TS OF THE PRESENT CASE AND NON-COOPERATION OF THE ASSESSEE, I AM DIRE CTING THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 23.04.2020 AT 10.00 AM FOR HEARING. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 12.02.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:12-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASSTT. REGISTRAR, 5. DR ITAT, NEW DELHI