EXPERT CONEXIONS, NOIDA V. DCIT, CIRCLE- 3, NOIDA

ITA 3511/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8970 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANJULA JAIN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3511/DEL./2018 ASSESSMENT YEAR 2013-2014 M/S. EXPERT CONEXIONS, G-32, SECTOR-63, NOIDA. PAN AAAFX1143R VS. THE DCIT, CIRCLE - 3, NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAKESH KUMAR KHI W ANI, C.A. FOR REVENUE : SHRI ANJULA JAIN, SR. D.R. DATE OF HEARING : 15 . 1 0.2018 DATE OF PRONOUNCEMENT : 15 . 10 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 28.03.2018, FOR THE A.Y.2013-2014. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. LD. CIT(A) RECORDED IN HIS FINDINGS THAT APPEAL FIXED FOR HEARING ON 26.02.2018 AND 26.03.2018, BUT, THERE WAS NO 2 ITA.NO.3511/DEL./2018 M/S. EXPERT CONEXIONS, NOIDA. RESPONSE FROM THE SIDE OF THE ASSESSEE. HE HAS, THEREFORE, DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-1, NOIDA, AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR 3 ITA.NO.3511/DEL./2018 M/S. EXPERT CONEXIONS, NOIDA. DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 15 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.