Ashi Ltd, Delhi V. DCIT, circle-3(2), New Delhi

ITA 3952/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9011 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR 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.3952/DEL./2018 ASSESSMENT YEAR 2014-2015 M/S. ASHI LIMITED, G-328, 1 ST FLOOR, PREET VIHAR, DELHI 110 092. PAN AAACA2706L VS. THE DCIT, CIRCLE-3(2), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : DR. ANJULA JAIN, SR. D.R. DATE OF HEARING : 16 . 1 0.2018 DATE OF PRONOUNCEMENT : 16 . 10 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NEW DELHI, DATED 13.03.2018, FOR THE A.Y. 2014-2015. 2. THE LD. CIT(A) NOTED THAT SEVERAL NOTICES HAVE BEEN ISSUED TO THE ASSESSEE FOR DISPOSAL OF THE APPEAL ON SEVERAL DATES. HOWEVER, NONE ATTENDED ON BEHALF OF THE ASSESSEE. THE 2 ITA.NO.3952/DEL./2018 M/S. ASHI LIMITED, DELHI. LD. CIT(A), THEREFORE, DISMISSED THE APPEAL OF ASSESSEE FOR DEFAULT OF THE ASSESSEE HOLDING THAT ASSESSEE IS NOT INTERESTED IN DISPOSAL OF THE APPEAL. 3. AFTER HEARING THE LD. D.R. 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, NEW DELHI, 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 DECISION IN THE 3 ITA.NO.3952/DEL./2018 M/S. ASHI LIMITED, DELHI. 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 16 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.