M/s Ultra Consultants (P) Ltd., New Delhi V. ITO, New Delhi

ITA 4431/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6736 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 24-10-2016
• Assessment Year: 1999-2000
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: YASHPAL RAWIA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.4431/DEL/2016 ASSESSMENT YEAR : 1999-2000 ULTRA CONSULTANTS (P) LTD., A3, GREATER KAILASH PART-I, NEW DELHI. PAN: AAACU0040P VS. ITO, WARD 27(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI YASHPAL RAWIA, CA DEPARTMENT BY : SHRI F.R. MEENA, SR. DR DATE OF HEARING : 24.10.2016 DATE OF PRONOUNCEMENT : 24.10.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 31.05.2016 UPHOLDING THE PENALTY OF RS.2,82,400/- IMPOSED BY THE AO U/S 271(1)(C) OF TH E INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED THE ACT) IN RELATIO N TO THE ASSESSMENT YEAR 1999-2000. ITA NO.4431/DEL/2016 2 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THAT THE LD.CIT(A) PASSED EX PARTE ORDER UPHOLDING THE PENALTY IMPOSED U/S 271(1)(C) OF THE ACT. I AM SATISFIED WITH THE REASONS TENDERED ON BE HALF OF THE ASSESSEE FOR ITS ABSENCE DURING THE COURSE OF PROCEEDINGS BE FORE THE LD.CIT(A). ACCORDINGLY, THE IMPUGNED ORDER IS SET ASIDE AND TH E MATTER IS RESTORED TO THE FILE OF CIT(A) FOR A FRESH DISPOSAL OF THE A PPEAL ON MERITS, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 24.10.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 24 TH OCTOBER, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.