Dharmadev Infrastructure Ltd., Ahmedabad V. The DCIT, TDS Circle, Ahmedabad

ITA 413/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9878 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 11-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P. JAIN
• Keywords: Opportunity of being heard; Period of limitation; TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI MAHAVIR P RASAD, JUDICIAL MEMBER & SHRI WASEEM A HMED, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] ITA. NOS: 413 TO 415/AHD/2019 (ASSESSMENT YEAR: 2016-17) DHARMADEV INFRASTRUCTURE LTD. DHARMADEV HOUSE, SHYAMAL CROSS ROAD, SATELLITE, AHMEDABAD- 380015 PAN NO. AACCD3566F THE DY. COMM. OF INCOME TAX, TDS CIRCLE, AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASEE M THAKKAR, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 15 -03-2021 DATE OF PRONOUNCEMENT : 17-03-2021 PER MAHAVIR PRASAD, J.M. 1. THESE THREE APPEALS FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (HEREINAFTER CA LLED CIT(A)) FOR PASSING EX-PARTE ORDER ITA NOS. 413 TO 415/AHD/2019 . A.Y. 2016-17 2 DISMISSING THE APPEAL WITHOUT GIVING REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSE. 2. AT THE OUTSET, WHEN THESE MATTERS WERE TAKE N UP FOR HEARING, LD. A.R. ON BEHALF OF THE ASSESEE STATED THAT IN THESE APPEALS LD . CIT(A) HAS PASSED AN EX PARTE ORDER AND NOT PROPER OPPORTUNITY WAS BE ING GIVEN TO THE APPELLANT. 3. ON THE OTHER HAND, LD. CIT(A) HAS MENTIONED IN HIS ORDERS THAT SEVERAL OPPORTUNITIES WERE GIVEN TO THE APPELLANT BU T HE DID NOT AVAIL ANY OF TH E OPPORTUNITY OF BEING HEARD AND NOTED WERE ALSO SERVED UPON THE APPELLA NT. AND THEREAFTER LD. CIT(A) CONFIRMED THE ORDER OF THE LD. A.O. WITHOUT GOIN G IN TO THE MERIT OF THE CASE. 4. WE HAVE HEARD BOTH THE PARTIES AND G ONE THROUGH THE IMPUGNED ORDER. 5. THE HONBLE GUJARAT HIGH COURT IN THE MATT ER OF JAYVANTSINH N. VAGHELA VS. ITO WHEREIN IT IS HELD THAT APPEAL CANNOT BE DI SMISSED ON TECHNICAL GROU ND LIKE DELAY, ETC. UNLESS IT IS FOUND THAT THERE IS GROSS NEGLIGENCE ON PART OF ASSESSE AND/OR THERE IS ANY MALA FIDE INTENTION ON PART OF ASSESSE IN NOT PREFERRING APPEAL WITHIN PERIOD OF LIMITATION AND/OR IN FILING APPEAL AND MATTER WAS DECIDED IN FAVOUR OF THE ASSESSE DIRECTING THAT ITAT WILL DECIDE AND DISPOSE OF THE APPEAL IN ACCO RDANCE WITH LAW AND ON MERIT. 6. THUS, IN THE INTEREST OF JUSTICE AND RESPECT FULLY FOLLOWING THE AF ORESAID GUJARAT HIGH COURT JUDGMENT, WE SET ASIDE THESE APPEALS BA CK TO THE FILE OF LD . CIT(A) TO DECIDE MATTER AFRESH AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSE. SINCE APPELLANTS HAVE WASTED PRECIOUS TIME OF THE AUTHORITY, THEREFORE, WE IMPOSE THE COST OF RS. 10,000/- IN EACH APPEAL AND DIRECT APPELLANTS TO DEPOSIT RS. 10,000/- IN EACH CASE WITH THE DEPARTMENT WITH IN 60 DAYS FROM THE DATE OF THE RECEIPT OF THIS ORDER AND ON PRODUCTION OF THE CO ST DEPOSIT RECEIPT LD. CIT( A) SHALL PRO CEED WITH THE APPEALS AND WILL DECIDE MATTER AS PER LAW. ITA NOS. 413 TO 415/AHD/2019 . A.Y. 2016-17 3 7. IN THE RESULT, APPEALS FIELD BY THE ASSESS EE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN C OURT ON 17- 03- 2021 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/03/2021 RAJESH TRUE COPY COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD