M/s. HT Consultancy Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3537/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4266 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: CHARU GOE L
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 3537/DEL/2017 ASSTT. YEAR : 2012-13 HT CONSULTANCY PVT. LTD. I-1/16, SHANTI MOHAN HOUSE, ANSARI ROAD, DARYAGANJ NEW DELHI VS ITO WARD-10(4) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACH0143E ASSESSEE BY : MS. CHARU GOEL, CA. REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 26.09.2017 DATE OF PRONOUNCEMEN T : 26. 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 17 TH APRIL, 2017 OF THE CIT(A)- 18, NEW DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALL ENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE DISALLOWANCE OF RS. 9, 40,585/- MADE BY THE AO. 2.1 THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT DUE TO WRONG ADDRESS, THE NOTICE COULD NOT BE RECEIVED BY THE ASSESSEE FOR WHICH THERE WAS NON-APPEARANCE BEFORE THE CIT(A) FO R WHICH HE HAS PASSED AN EX PARTE ORDER. THEREFORE, IN THE INTERES T OF JUSTICE, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANT IATE ITS CASE. ITA NO. 3537/DEL/2017 (HT CONSULTANCY PVT. LTD.) 2 3. THE LD. DR ON THE OTHER HAND WHILE OPPOSING THE ARGUMENTS ADVANCED BY THE ASSESSEE FAIRLY SUBMITTED THAT HE H AS NO OBJECTION IF THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WI TH A DIRECTION TO THE ASSESEE TO APPEAR BEFORE HIM. 4. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE BY THE ASSESSEE BEFORE HIM, THE C IT(A) PASSED AN EX PARTE ORDER SUSTAINING THE ADDITION MADE BY THE AO. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY, SHE WILL SUBSTANTIATE THE CASE BEFORE THE CIT(A). CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNIT Y TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HERE BY DIRECTED TO APPEAR BEFORE THE CIT(A) AND NOT TO SEEK ANY ADJOURNMENT. THE CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING D UE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCO RDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 26.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 26 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ITA NO. 3537/DEL/2017 (HT CONSULTANCY PVT. LTD.) 3 ASSISTANT REGIS TRAR DATE INITIAL 1. DRAFT DICTATED ON 26/09/2017 2. DRAFT PLACED BEFORE AUTHOR 26/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 26/09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. /09/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS /09/2017 6. KEPT FOR PRONOUNCEMENT ON /09/2017 7. FILE SENT TO THE BENCH CLERK /09/2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.