Scoplios Security & Manpower P Ltd., Faridabad V. ITO, New Delhi

ITA 3583/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7774 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 01-03-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANIMA BANWAL
• Assessee Lawyers: CHARITA KUMAR F
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 3583/DEL/2013 AY: 20 06-07 ITA NO. 3584/DEL/2013 AY: 20 06-07 ITA NO. 3592/DEL/2013 AY: 20 06-07 SCOPLIOS SECURITY & MANPOWER P. LTD., VS ITO, C/O LAL CHOPRA & CO., WARD 7(4), B-519, NEHRU GROUND, C.R. BUILDING, FARIDABAD. NEW DELHI. (PAN: AAHCS1896A) (APPELLANT) ( RESPONDENT) APPELLANT BY : SHRI CHARITA KUMAR, F.C.A. RESPONDENT BY : SMT. ANIMA BANWAL, SR. DR DATE OF HEARING: 01.03.2016 DATE OF PRONOUNCEMENT: 23.05.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A. 3583 HAS BEEN PREFERRED BY THE ASSESSEE AG AINST THE EX-PARTE ORDER DATED 9.1.2013 PASSED BY THE LD. CI T(A)-X, NEW DELHI FOR ASSESSMENT YEAR 2006-07 WHEREIN THE IMPOS ITION OF PENALTY OF RS.10,000/- U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 HAS BEEN CONFIRMED. I.T.A. NO. 3583, 3584, 3592/D/13 ASSESSMENT YEAR 2006-07 2 2. I.T.A. 3584 ALSO HAS BEEN PREFERRED BY THE ASSES SEE ASSAILING THE IMPUGNED ORDER DATED 16.1.2013 PASSE D BY THE LD. CIT(A)-X, NEW DELHI FOR ASSESSMENT YEAR 2006-07 WHE REIN THE LD. CIT(A) HAS UPHELD THE ASSESSMENT PROCEEDINGS U/S 14 4 OF THE INCOME TAX ACT, 1961 AND HAS DISMISSED THE ASSESSEE S APPEAL EX- PARTE. 3. I.T.A. 3592 HAS BEEN FILED BY THE ASSESSEE AGAIN ST THE EX PARTE ORDER DATED 16.1.2013 PASSED BY THE LD. CIT(A )-X, NEW DELHI FOR ASSESSMENT YEAR 2006-07 WHEREIN THE IMPOS ITION OF PENALTY U/S 271(1)( C) OF THE INCOME TAX ACT, 1961 HAS BEEN CONFIRMED. 4. THE LD. AR HAS SUBMITTED THAT IN ALL THE THREE CASES, NOTICES FIXING THE DATE OF HEARING WERE NEVER RECEIVED BY T HE ASSESSEE COMPANY . IT WAS SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FOR PENALTY PROCEEDINGS, NOTICES FIXED F OR DATE OF HEARING, NOTICE REGARDING SELECTION OF THE CASE FOR SCRUTINY ETC. THE LD. AR SUBMITTED THAT THE REQUIREMENT OF SERVIC E OF NOTICE CANNOT BE TREATED AS A MERE PROCEDURAL REQUIREMENT AND THAT SERVICE OF NOTICE IS THE FOUNDATION FOR VALIDITY OF ANY FURTHER I.T.A. NO. 3583, 3584, 3592/D/13 ASSESSMENT YEAR 2006-07 3 PROCEEDINGS BASED UPON SUCH NOTICE. 5. A PERUSAL OF THE RECORDS SHOWS THAT ALL THE THRE E ORDERS PASSED BY THE ASSESSING OFFICER HAVE BEEN PASSED EX -PARTE AND THE CONTENTION OF THE LD. AR IS REASONABLE THAT NO ASSESSEE COULD BE PUT TO A DISADVANTAGE WITHOUT A PROPER NOTICE. THE LEARNED DEPARTMENTAL REPRESENTATIVE IN ALL FAIRNESS ACCEPTE D THAT THE INTEREST OF JUSTICE WOULD BE SERVED IF THE FILES WE RE RESTORED TO THE ASSESSING OFFICER FOR FRESH ADJUDICATION. 6. ACCORDINGLY, WE RESTORE ALL THE THREE APPEALS TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION WHO SHALL RE-EXAMINE THE MATTER AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. WE ALSO HASTEN TO ADD THAT THE ASSESSEE SHAL L ALSO KEEP A TRACK OF THE PROCEEDINGS AT THE ASSESSING OFFICER L EVEL AND SHALL AFFORD BEST COOPERATION TO THE DEPARTMENT FOR AN EA RLY DISPOSAL. 7. IN THE RESULT, ALL THE THREE APPEALS OF THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. I.T.A. NO. 3583, 3584, 3592/D/13 ASSESSMENT YEAR 2006-07 4 ORDER PRONOUNCED IN THE OPEN COURT ON 23RD MAY, 2016. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT J UDICIAL MEMBER DATED: THE 23RD MAY, 2016 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR