Matri Metal Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 4258/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53133 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 23-11-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 23-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: MRS RANO JAIN CAS
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO. 4258/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 4258/DEL/2011 A.Y. : 2007-08 M/S MATRI METAL PVT. LTD., 625, TULA RAM BHAWAN, GALI NO. 11, SADAR BAZAR, DELHI (PAN : AAACM0083C) VS. INCOME TAX OFFICER, WARD 6(4), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. VED JAIN AND MRS. RANO JAIN, CAS DEPARTMENT BY : SH. R.S. NEGI, SR. D.R. ORDER ORDER ORDER ORDER PER PER PER PER SHAMIM YAHYA: AM SHAMIM YAHYA: AM SHAMIM YAHYA: AM SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 14.7.2 011 PERTAINING TO ASSESSMENT YEAR 2007-08. 2. AT THE THRESHOLD, THE ISSUE RAISED IS THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED BOTH IN FACTS AND IN L AW IN DECIDING THE APPEAL EXPARTE WITHOUT GIVING THE ASSESSEE AN OPPO RTUNITY OF BEING HEARD AND IN CLEAR VIOLATION OF PRINCIPLE OF NATUR E JUSTICE. ITA NO. 4258/DEL/2011 2 3. IN THIS CASE RETURN OF INCOME WAS FILED ON 6.11 .2007 DECLARING INCOME OF ` 10,23,001/-. THE CASE WAS SELECTED FOR SCRUTINY AND NOTICE U/S. 143(2) WAS ISSUED AND SERVED. THE ASSESSMENT WAS COMPLETED U/S 143(3) VIDE ORDER DATED 14.12.2009 MAKING VARIO US ADDITION AMOUNTING TO ` 4,64,423/-. 4. AGGRIEVED BY THE ABOVE ORDER, ASSESSEE APPEALED BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS). LD. COMMISSIO NER OF INCOME TAX (APPEALS) NOTED THAT ON BEHALF OF THE ASSESSE E NON ATTENDED NOR ANY SUBMISSIONS WERE MADE DESPITE REPEATED OPPORTUN ITIES OF HEARING. IN THIS REGARD, LD. COUNSEL OF THE ASSES SEE HAS FILED AN AFFIDAVIT WHEREIN IT HAS BEEN URGED THAT NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE AFTER THE DATE SPECIFIED FOR HEARING. HENCE, HE PLEADED THAT AN OPPORTUNITY OF BEING HEARD BE GR ANTED TO THE ASSESSEE. UPON CAREFUL CONSIDERATION IN THE INTERE ST OF NATURAL JUSTICE, WE ARE INCLINED TO REMIT THIS ISSUE TO THE FILE OF T HE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO PASS AN ORDER AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. ACCORDINGLY , THE ISSUE STANDS REMITTED TO THE FILE OF THE LD. COMMISSIONER OF INCOM E TAX (APPEALS). 4.1 WE ARE NOT ADJUDICATING THE OTHER ISSUES ON THE MERIT OF THE CASE, AS THE CASE IS BEING REMITTED TO THE FILE OF THE LD. COMMISSIONER OF ITA NO. 4258/DEL/2011 3 INCOME TAX (APPEALS) FOR GIVING THE ASSESSEE AN OPP ORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/11/2011, UPON CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 23/11/2011 SRB COPY FORWARDED COPY FORWARDED COPY FORWARDED COPY FORWARDED TO: TO: TO: TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES