AWB India Pvt. Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 3546/DEL/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1221 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 21-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 22-07-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Assessee Lawyers: MRS PREETI BHARDWAJ S
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI A.D.JAIN A.D.JAIN A.D.JAIN A.D.JAIN, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.3546/DEL/2010 3546/DEL/2010 3546/DEL/2010 3546/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2006 2006 2006 2006- -- -07 0707 07 M/S AWB INDIA PRIVATE M/S AWB INDIA PRIVATE M/S AWB INDIA PRIVATE M/S AWB INDIA PRIVATE LIMITED, LIMITED, LIMITED, LIMITED, 111, RECTANGLE 111, RECTANGLE 111, RECTANGLE 111, RECTANGLE- -- -I, I,I, I, SAKET DISTRIC SAKET DISTRIC SAKET DISTRIC SAKET DISTRICT CENTRE, T CENTRE, T CENTRE, T CENTRE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. PAN : AAFCA0734P. PAN : AAFCA0734P. PAN : AAFCA0734P. PAN : AAFCA0734P. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -2, 2,2, 2, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.C.SRIVASTAVA, SHRI MANONEET DALAL AND MRS.PREETI BHARDWAJ, ADVOCATES. RESPONDENT BY : SHRI BHIM SINGH, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED DISPUTE RESOLUTION PANEL-I, NEW DELHI DATED 30 TH APRIL, 2010 FOR THE AY 2006-07. 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL PLACED BEFORE US. A PERUSAL OF THE ORDER OF THE DRP REVEA LS THAT IT SUFFERS FROM LACK OF REASONING AND IS NOT A SPEAKING ORDER. THE SAME IS VIOLATIVE OF THE RULES OF NATURAL JUSTICE. THE DRP SHOULD HAVE PASSED A REASONED ORDER, WHICH SHOULD REFLECT APPLICATION OF MIND TO THE ISSUES/POINTS RAISED BEFORE IT. THE APPLICATION OF MIND TO THE M ATERIAL FACTS AND THE ARGUMENTS SHOULD MANIFEST ITSELF IN THE ORDER. HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF VODAFONE ESSAR LTD. VS. D RP-II (2011) 196 TAXMAN 423 (DELHI) HAS HELD AS UNDER:- BE IT NOTED, WHEN A QUASI JUDICIAL AUTHORITY DEALS WITH A LIS, IT IS OBLIGATORY ON ITS PART TO ASCRIBE COGENT AND ITA-3546/DEL/2010 2 GERMANE REASONS AS THE SAME IS THE HEART AND SOUL O F THE MATTER. AND FURTHER, THE SAME ALSO FACILITATES APP RECIATION WHEN THE ORDER IS CALLED IN QUESTION BEFORE THE SUP ERIOR FORUM. 3. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF VO DAFONE ESSAR LTD. (SUPRA), WE CONSIDER IT FAIR AND APPROPRIATE TO SET ASIDE THE ORDER OF THE LEARNED DRP AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO DECIDE THE ISSUES RAISED BY THE ASSESSEE BEFORE IT AFRESH IN ACCORDANCE WITH LAW BY PASSING A SPEAKING AND REASONED ORDER. NEED LESS TO SAY THAT BEFORE PASSING THE ORDER, THE LEARNED DRP SHALL ALL OW SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2013. SD/- SD/- ( (( (A.D.JAIN A.D.JAIN A.D.JAIN A.D.JAIN) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 28.02.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S AWB INDIA PRIVATE LIMITED, M/S AWB INDIA PRIVATE LIMITED, M/S AWB INDIA PRIVATE LIMITED, M/S AWB INDIA PRIVATE LIMITED, 111, RECTANGLE 111, RECTANGLE 111, RECTANGLE 111, RECTANGLE- -- -I, SAKET DISTRICT CENTRE, I, SAKET DISTRICT CENTRE, I, SAKET DISTRICT CENTRE, I, SAKET DISTRICT CENTRE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. 2. RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME T AX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -2, NEW DELHI. 2, NEW DELHI. 2, NEW DELHI. 2, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR