M/s. P K Build Tech Pvt. Ltd., Noida V. ITO, New Delhi

ITA 3484/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6795 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 26-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C - 1 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 3484 /DEL/2015 : ASSTT. YEAR : 2009 - 10 SH. P K BUILD TECH PVT. LTD., B - 47, SECTOR - 51, NOIDA - 201301, U.P. VS INCOME TAX OFFICER, WARD - 14(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ADCP2286K ASSESSEE BY : NONE REVENUE BY : MS. ANIMA BARNWAL , SR. DR DATE OF HEARING : 26 .07 .201 6 DATE OF PRONOUNCEMENT : 26 .07 .201 6 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31.12.2013 OF LD. CIT(A) - XV II , DELHI . 2 . IN THIS APPEAL THE ASSESSEE HAS RAISED AS MANY AS 8 GROUNDS AND THE GROUND NO. 2 READS AS UNDER: 1. ON FACTS AND IN THE CIRCUM STANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN PASSING THE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE APPELLANT AND THUS VIOLATED THE PRINCIPLE OF NATURAL JUSTICE. 3 . FROM THE ABOVE GROUND, IT IS CLEAR THAT THE GRIEVANCE OF THE ASSES SEE RELATES TO THE PASSING OF THE IMPUGNED ORDER BY THE LD. CIT(A) WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. DURING ITA NO . 3484 /DEL /201 5 P K BUILD TECH PVT. LTD. 2 THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE, THEREFORE, THE APPEAL IS DISPOSED OFF EX - PARTE A FTER HEARING THE LD. SENIOR DR ON MERIT. 4. IN THE PRESENT CASE, THE LD. CIT(A) OBSERVED THAT THE VARIOUS NOTI CES WERE ISSUED TO THE ASSESSEE, H OWEVER, THE ASSESSEE DID NOT ATTEND AND COMPLIED WITH THE NOTICES ISSUED. HE, THEREFORE, PROCEEDED EX - PARTE AN D DISPOSED OFF THE APPEAL OF THE ASSESSEE . THE LD. DR SUPPORTED THE ACTION OF THE LD. CIT(A) IN DECIDING THE APPEAL EX - PARTE AND SUBMITTED THAT THERE WAS NO ALTERNATIVE EXCEPT TO DECIDE THE APPEAL EX - PARTE BEC AU SE THE ASSESSEE DID NOT APPEAR ON THE DATE FI XED FOR HEARING. SH E ALSO SUBMITTED THAT THE LD. CIT(A) DISPOSED OFF THE APPEAL OF THE ASSESSEE ON MERIT. THEREFORE, THE IMPUGNED ORDER MAY BE AFFIRMED. 4 . I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. SENIOR DR AND PERUSED THE MATERIAL AVAILABLE ON THE R ECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) ALTHOUGH MENTIONED THAT VARIOUS NOTI CES WERE ISSUED TO THE ASSESSEE, H OWEVER, NOWHERE HE STATED THAT THE NOTICE ISSUED FOR HEARING OF THE CASE WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED TH AT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. ITA NO . 3484 /DEL /201 5 P K BUILD TECH PVT. LTD. 3 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (O RD ER PRO NO UNCED IN THE COURT ON 26 /07 /2016 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 26 /07 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR