PRATEEK INFRAPROJECTS INDIA PVT. LTD., NEW DELHI V. ACIT, CIRCLE- 20(1), NEW DELHI

ITA 41/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0258 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 02-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: SANIA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NOS: 40 & 41/DEL/2018 / ASSESSMENT YEARS: 2013-14 & 2014-15 M/S PRATEEK INFRAPROJECTS INDIA PVT. LTD. G-50, LGF, LAJPAT NAGAR, III, NEW DELHI-110024 PAN-AADCT7056R .......... /APPELLANT VS ACIT, CIRCLE-20(1), ROOM, NO.219, C.R. BUILDING, NEW DELHI . / RESPONDENT / APPELLANT BY : MS. SANIA, CA / RESPONDENT BY : SH. S. S. RANA CIT-DR / DATE OF HEARING: 19.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THESE TWO APPEALS FILED BY ASSESSEE ARE AGAINST ORDER OF CIT(A)-38, NEW DELHI, DATED 25/09/2017 RELATING TO ASSESSMENT YEARS 2013-14 AND 2014-15. 2 ITA NOS.40 & 41/DEL/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF H EARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEA L AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING T HE APPEAL, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 11 8 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THE A PPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT APPEAL, WE FIND THAT THE 3 ITA NOS.40 & 41/DEL/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 CIT(A) HAS DISMISSED THE APPEAL EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REASONED ASSESSMENT OR DER. 6. THESE APPEALS ARE DISMISSED ON ANOTHER GROUND TH AT THE APPEALS WERE NOT SIGNED BY THE AUTHORIZED PERSON. 7. THE LD. AR FOR THE ASSESSEE POINTED OUT THAT THE DEFECT IF ANY IS CURABLE BUT CIT(A) DID NOT ALLOW ANY OPPORTUNITY TO CURE THE SAME. WE DIRECT THE CIT(A) TO ALLOW AN OPPORTUNITY TO THE A SSESSEE TO CURE THE DEFECT IN MEMO OF APPEAL AND THEN DECIDE THE ISSUE ON MERITS IN ACCORDANCE WITH LAW AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. 8. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEAL IS THUS DECID ED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 9. HENCE BOTH APPEALS ARE RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPEA LS IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE APPEALS ARE BEING DEC IDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON ME RIT. 4 ITA NOS.40 & 41/DEL/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 10. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019. SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI