Progressive Alloys(India) Pvt.Ltd., Delhi V. ITO Ward 20(1), Delhi

ITA 3882/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8332 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 04-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEEPANSHU SINGLA
• Keywords: Opportunity of being heard; Right to appeal; Audi alteram partem

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 3882/Del/2023 : Asstt. Year: 2013-14 ITA No. 3511/Del/2023 : Asstt. Year: 2017-18 Progressive Alloys (India) Pvt. Ltd., 307, Express Tower, Azadpur, Delhi-110033 Vs Income Tax Officer, Ward-20(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAGCP1584M Assessee by : Sh. Deepanshu Singla, Adv. Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 05.03.2024 Date of Pronouncement: 08.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-25/NFAC, New Delhi dated 18.09.2017 and 02.08.2023. Since, the issue involved in both the appeals are similar, they were heard together and being adjudicated by a common order. 2. The ld. CIT(A) summarily dismissed the appeal of the assessee owing to non-prosecution and confirmed the order of the Assessing Officer. 3. Aggrieved with the order of the ld. CIT(A) confirming the order of the Assessing Officer, the assessee filed appeal before the Tribunal on 01.01.2024. The assessee has failed to appear on several occasions before the ld. CIT(A) and has taken up the ITA Nos. 3511 & 3882/Del/2023 Progressive Alloys (India) Pvt. Ltd. 2 grounds before the Tribunal pertaining to legal principles of “audi alteram partem” and sustenance of order of the AO by the ld. CIT(A) on “ex-parte” basis. We strongly believe that every assessee has a right to appeal before the authorities against any addition or disallowance made to the returned income, at the same time, it is least expected that the assessee would comply to the notices issued by the authorities in an appropriate way. The assessee having miserably failed to attend before the ld. CIT(A) has taken the grounds of “audi alteram partem” before us. While the grievance of the assessee is not being preempted by us, at the same time, we feel that the conduct of the assessee is clogging the already burdened justice delivery system. Hence, we hereby direct the assessee to pay an amount of Rs.5,000/- to the “Prime Minister’s National Relief Fund” and approach the ld. CIT(A) for a fresh hearing denovo which shall be considered. The ld. CIT(A) is hereby directed to afford an opportunity of being heard to the assessee before conclusion of the proceedings. 4. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 08/03/2024. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/03/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR