Tara Developers Pvt. Ltd., New Delhi V. ITO, Ward-25(1), New Delhi

ITA 4497/DEL/2017

AI Insights

The case involves M/s Tara Developers Pvt. Ltd., the appellant, contesting an order from the CIT(A)-10, New Delhi, dated 06.04.2015 for the assessment year 2012-13. The primary issue raised in the appeal was the lack of a proper opportunity of hearing provided to the assessee during the first appellate proceedings. The Senior DR acknowledged this oversight and did not object to the matter being restored to the CIT(A) for a fresh hearing. The tribunal's decision to remand the case emphasizes the importance of procedural fairness in the appellate process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122019 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 05-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 05-07-2017
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.4497/Del/2017 Assessment Year: 2012-13 M/s Tara Developers Pvt. Ltd., Room No. 1/109, 1 st Floor, Laxmi Nagar Extension, New Delhi 110092 PAN AABCT 9954 G vs. ITO Ward-25(1), New Delhi (Appellant) (Respondent) For Assessee: Shri Samyak Jain, Adv. For Revenue: Shri Anuj Garg, Sr. DR Date of Hearing : 06.07.2023 Date of Pronouncement : 25.07.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of Ld. CIT(A)-10, New Delhi dated 06.04.2015 for AY 2012-13. 2. The learned Senior DR, in all fairness, agreed to the submission of the assessee placed in ground no. 3 & 4 of assessee that the assessee was not provided due opportunity of hearing during first appellate proceedings. Therefore, the ld. Senior DR submitted that if it is found necessary, just and proper then the Department has no serious objection is if the matter is restored to the file of ld. CIT(A) for afresh adjudication of appeal. In view of foregoing first appellate order is set aside and the matter is restored to the file of ld. CIT(A) to the first appellate stage for afresh adjudication of first appeal after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order. It is made clear that ITA No. 4497/Del/2017 2 the all contentions, grounds and explanation of the Assessing Officer as well as assessee are open for adjudication and consideration. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 25.07.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25 th July, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi