Ahuja Metalloys P.Ltd, New Delhi V. ITO, Ward-1(4), New Delhi

ITA 4359/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1418 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 12-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ISHTIYAQUE AHMED
• Keywords: Opportunity of being heard
• Section: 68; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 4359/DEL/2019 [A.Y. 2015-16] M/s Ahuja Metalloys Pvt. Ltd Vs. The I.T.O A- 85, First Floor Office No. 2, Ward - 1(4) ST No. 15, Madhu Vihar New Delhi New Delhi PAN : AAICA 0771 D (Applicant) (Respondent) Assessee By : None Department By : Shri Ishtiyaque Ahmed, CIT- DR Date of Hearing : 24.05.2022 Date of Pronouncement : 24.05.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - I, New Delhi dated 28.02.2019 pertaining to Assessment Year 2015-16. 2 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the assessment without affording reasonable opportunity of being heard to the assessee. 3. None appeared on behalf of the assessee. We decided to proceed ex parte. The ld. DR was heard at length. Case records carefully perused. 4. We find that the assessment is framed u/s 143(3) of the Act vide order dated 29.12.2017 wherein the returned income of Rs. 15,886./- was assessed at Rs. 38,75,52,580/- after making addition u/s 68 of the Act amounting to Rs. 38,75,36,694/-. 5. The assessee challenged the assessment before the ld. CIT(A) but for reasons best known to it, could not attend the appellate proceedings and the ld. CIT(A) proceeded ex parte and confirmed the addition. 6. We are of the considered view that the ld. CIT(A) ought to have afforded reasonable and sufficient opportunity of being heard to the assessee, even if on few occasion the assessee could not attend the 3 appellate proceedings. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to avail the opportunity and present its case. 7. In the result, the appeal of the assessee in ITA No. 4359/DEL/2019 is allowed for statistical purposes. The order is pronounced in the open court on 24.05.2022 in the presence of both the rival representatives. Sd/- Sd/- [N.K. CHOUDHRY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24 th May, 2022. VL/ 4 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order