M/s Wave Industries Pvt. Ltd., Noida V. DCIT (TDS), Noida

ITA 4369/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3570 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 194C; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH . JOGINDER SINGH , JM ITA NO. 4369 /DEL/2016 : ASSTT. YEAR : 2012 - 1 3 ITA NO. 4370/DEL/2016 : ASSTT. YEAR : 2013 - 14 WAVE INDUSTRIES PVT. LTD., C - 6, PHASE - II, NOIDA, UTTAR PRADESH VS DY. COMMISSIONER OF INCOME TAX, TDS, NOIDA UTTAR PRADESH (APPELLANT) (RESPONDENT) PAN NO. A A ACC6691C ASSESSEE BY : SH. SANAT KAPOOR, ADV. & MS. SOUMYA SINGH, CA REVENUE BY : SH. KAUSHLENDRA TIWARI, SR. DR DATE OF HEARING : 07.11 .201 7 DATE OF PRONOUNCEMENT : 08 . 11 .201 7 ORDER PER N. K. SAINI, AM: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS EACH DATED 30.05.20 16 BY LD. CIT(A) - I, NOIDA. 2. COMMON ISSUE IS INVOLVED IN THESE APPEALS WHICH WERE HEARD TOGETHER SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 3 . FIRST WE WILL DEAL WITH THE APPEAL IN ITA NO. 4369/DE L/2016 FOR THE ASSESSMENT YEAR 2012 - 13. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: ITA NOS. 4369 & 4370 /DEL /201 6 WAVE INDUSTRIES PVT. LTD. 2 1. THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) - 1, NOIDA HAS ERRED IN LAW AS WELL AS ON FACTS BY TREATING THE ASSESSEE IN DEFAULT UNDER SECTION 201(1) & 201(1A) OF THE I.T. ACT, 1961, BY INVOKING SECTION 194C(7) OF THE I.T. ACT, 1961. 2. THE LEARNED COMMISSIONER OF INCOME - TAX(APPEALS) - I, NOIDA HAS ERRED IN LAW AS WELL AS ON FACTS BY ADJUDICATING ON THE ISSUE WHICH WAS NOT THE SUBJECT MATTER OF THE APPEAL, WITHOU T PROVIDING ANY OPPORTUNITY TO THE ASSESSEE. 3. ANY OTHER GROUND OF APPEAL, WHICH MAY BE TAKEN UP DURING THE COURSE OF APPELLATE PROCEEDINGS. 4. THE APPELLANT CARVES LEAVE TO ADD, ALTER, AMEND, RAISE OR DELETE ANY OR ALL GROUNDS OF APPEAL. 4 . VIDE GR OUND NO. 2, THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO THE OPPORTUNITY OF BEING HEARD NOT PROVIDED BY THE LD. CIT(A). 5 . FACTS OF THE CAS E IN BRIEF ARE THAT THE AO CONSIDERED THE ASSESSEE AS ASSESSEE IN DEFAULT AND RAISED THE DEMAND OF RS.45,930/ - U/S 201(1) AND RS.15,280/ - U/S 201(1A) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) R.W.S. 194C OF THE ACT. 6 . BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO PASSED THE EX - PARTE ORDER AND CONFIRMED THE ACTION OF T HE AO. ITA NOS. 4369 & 4370 /DEL /201 6 WAVE INDUSTRIES PVT. LTD. 3 7 . NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT THE LD. CIT(A) WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD PASSED THIS ORDER WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 8. IN HIS RIVA L SUBMISSIONS, THE LD. DR ALTHOUGH SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 9. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAI LABLE ON THE RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AU DI ALTERAM PARTEM . WE, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND REMAND THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVI DING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 10. IN ITA NO. 4370/DEL/2016 RELEVANT TO THE ASSESSMENT YEAR 2013 - 14, THE FACTS ARE IDENTICAL AS WERE INVOLVED IN ITA NO. 4369/DEL/2016 FOR THE ASSESSMENT YEAR 2012 - 13 WHICH WE HAVE ALREA DY ADJUDICATED IN ITA NOS. 4369 & 4370 /DEL /201 6 WAVE INDUSTRIES PVT. LTD. 4 THE FORMER PART OF THIS ORDER , THEREFORE, OUR FINDINGS GIVEN THEREIN SHALL APPLY MUTATIS MUTANDIS FOR THE ASSESSMENT YEAR 2013 - 14 . 11 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . (O RD ER PRONOUNCED IN THE COURT ON 08 /11 /2017 ) SD/ - SD/ - ( JOGINDER SINGH ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 08 /11 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR