Harish Chandra India Ltd., Rohtak V. ACIT, Rohtak Circle, Rohtak

ITA 40/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5122 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: NAVEEN GUPTA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: SMC , NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 40 /DEL/201 9 AY: 20 14 - 15 HARISH CHANDRA INDIA LTD. 834/2, JHANG COLONY CIVIL ROAD ROHTAK HARYANA 124 001 PAN: AAACH7115A VS . ACIT ROHTAK CIRCLE ROHTAK (APPELLANT) (RESPONDENT) ASSESSEE BY : : SH. NAVEEN GUPTA , ADV. DEPARTMENT BY : SH. S.L.ANURAGI, SR.D.R. DATE OF HEARING : 2 3/0 5 /2019 DATE OF PRONOUNCEMENT : 23 /0 5 /2019 ORDER T HIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF LD.CIT(A) , ROHTAK DATED 19.11.2018 PERTAINING TO ASSESSMENT YEAR (A.Y.) 20 14 - 15 . 2. AT THE OUTSET LD.AR SUBMITTED THAT L D.CIT(A) HAD DISMISSED THE APPEAL OF THE ASSESSEE BY HOLDING THAT NOBODY APPEARED ON BEHALF OF THE ASSESSEE. LD.AR SUBMITTED THAT ASSESSEE DID NOT RECEIVE THE NOTICE AND THEREFORE ASSESSEE COULD NOT ATTEND THE PROCEEDIN GS. LD.AR ASSURED THAT ASSESSEE IS INTERESTED IN ARGUING ITA NO. 40 /DEL/201 9 A.Y. 20 14 - 15 HARISH CHANDRA INDIA LTD., ROHTAK 2 HIS APPEAL BEFORE LD.CIT(A). THEREFORE IT WAS PRAYED THAT ONE MORE OPPORTUNITY OF BEING HEARD SHOULD BE PROVIDED TO ASSESSEE. 3. LD.SR.D.R. DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO LD.CIT(A). 4. I HAVE HEARD RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLACED ON RECORD. 5. I FIND THAT LD.CIT(A) HAS NOTED IN HIS ORDER THAT VARIOUS NOTICES WERE ISSUED TO THE ASSESSEE BUT NOBODY ATTENDED ON BEHALF OF THE ASSESSEE, NOR ANY ADJOURNMENT APPLICATION WAS FILED. HOWEVER, THROUGH THE CONTENTS OF THE ORDER I FIND THAT NOWHERE LD.CIT(A) HAD MENTIONED THAT THE NOTICES WERE ACTUALLY SERVED UPON THE ASSESSEE. THEREFORE I DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO LD.CIT(A) FOR AD JUDICATION ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO PRESENT ITSELF BEFORE LD.CIT(A) WITHIN REASONABLE PERIOD OF TIME AND SHOULD NOT SEEK UNNECESSARY ADJOURNMENTS. 6 . IN VIEW OF THE ABOVE, THE APPEAL FILED BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT. SD/ - (T.S.KAPOOR) ACCOUNTANT MEMBER DATED: 23 RD MAY, 2019. * GMV ITA NO. 40 /DEL/201 9 A.Y. 20 14 - 15 HARISH CHANDRA INDIA LTD., ROHTAK 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES ITA NO. 40 /DEL/201 9 A.Y. 20 14 - 15 HARISH CHANDRA INDIA LTD., ROHTAK 4 DATE DRAFT DICTATED 23.05.19 DRAFT PLACED BEFORE AUTHOR 23.05.19 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON & ORDER UPLOADED ON : 23.05.19 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.