M/s. Rose Valley Education Society, New Delhi V. ITO (Exemptions), New Delhi

ITA 4552/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6721 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: JYOTI SAGAR; RUCHESH SINHA MS ABHINA CHISTI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NOS.4551 & 4552/DEL./2016 ASSESSMENT YEAR 2012-2013 M/S. ROSE VALLEY EDUCATION SOCIETY, NEW DELHI 110 054. C/O. MAHESH KUMAR & CO. CHARTERED ACCOUNTANTS, FLAT NO.304, ARUNACHAL BUILDING, BARAKHAMBA ROAD, NEW DELHI 001. PAN AAATR3557K VS THE INCOME TAX OFFICER (EXEMPTION), WARD-2(4), NEW DELHI. (APP ELLANT ) (RESPONDENT) FOR ASSESSEE : SHRI RUCHESH SINHA, ADVOCATE MS. ABHINA CHISTI, ADVOCATE & MS. JYOTI SAGAR, ADVOCATE FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 09 .0 7 .2018 DATE OF PRONOUNCEMENT : 09 .0 7 .2018 ORDER BOTH THE APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-40 (EXEMPTIONS), NEW DELHI, DATED 22.06.2016 FOR A.Y. 2012-2013 AND DATED 27.06 .2016 FOR THE A.Y. 2012-2013. 2 ITA.NOS.4551 & 4552/DEL./2016 M/S. ROSE VALLEY EDUCATION SOCIETY, NEW DELHI. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 3. IN THIS CASE, EARLIER APPEALS OF THE ASSESSEE W ERE DISMISSED FOR DEFAULT. HOWEVER, ON ALLOWING THE M.A S OF THE ASSESSEE, BOTH THE APPEALS WERE RESTORED. ACCORDING LY, BOTH THE APPEALS WERE FIXED FOR HEARING ON MERITS. 4. IN ITA.NO.4551/DEL./2016, THE ASSESSEE CHALLENG ED THE QUANTUM ORDER PASSED UNDER SECTION 144 OF THE I .T. ACT. THE LD. CIT(A), NOTED SEVERAL DATES OF HEARING, ON WHIC H, ASSESSEE DID NOT APPEAR BEFORE HIM AND LASTLY, ADJOURNMENT W AS SOUGHT. THEREAFTER, NOBODY APPEARED BEFORE HIM. THE LD. CIT (A), THEREFORE, NOTED THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND APPEAL OF THE ASSESSEE WAS ACCORDINGLY D ISMISSED. 5. IN ITA.NO.4552/DEL./2016 IS DIRECTED AGAINST TH E PENALTY ORDER UNDER SECTION 271(1)(B) OF THE I.T. A CT, 1961. THE LD. CIT(A), SIMILARLY NOTED IN HIS ORDER THAT ON SE VERAL DATES OF HEARING, NOBODY APPEARED FROM THE SIDE OF ASSESSEE AND LASTLY, THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT WHICH WAS 3 ITA.NOS.4551 & 4552/DEL./2016 M/S. ROSE VALLEY EDUCATION SOCIETY, NEW DELHI. GRANTED. HOWEVER, ON THE DATE FIXED FOR HEARING OF THE APPEAL, NOBODY APPEARED. IT WAS, THEREFORE, NOTED THAT ASSE SSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL OF AS SESSEE WAS ACCORDINGLY DISMISSED. 6. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT BOTH THE MATTERS REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF T HE I.T. ACT, THE LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER ON ME RIT. HOWEVER, IN THIS CASE, THE LD. CIT(A) INSTEAD OF DECIDING BO TH THE APPEALS ON MERITS GIVING REASONS FOR DECISION AS PER LAW, S IMPLY DISMISSED BOTH THE APPEALS OF THE ASSESSEE BY HOLDI NG THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. EVEN IF ASSESSEE MAY NOT APPEAR BEFORE HIM ON THE DATE OF H EARING, LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER ON MERITS AS PER LAW. THE ORDER OF LD. CIT(A), THUS, CANNOT SUSTAIN IN LA W. I, ACCORDINGLY, SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTORE BOTH THE APPEALS TO HIS FILE WITH A DIRECTION TO RE -DECIDE BOTH THE APPEALS OF THE ASSESSEE AS PER LAW STRICTLY ON MERI TS GIVING 4 ITA.NOS.4551 & 4552/DEL./2016 M/S. ROSE VALLEY EDUCATION SOCIETY, NEW DELHI. REASONS FOR DECISION IN THE APPELLATE ORDER, BY GIV ING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND THE A.O. 7. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 09 TH JULY, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.