SCB Steel P.Ltd (earlier known as CBS Energy Systems P.Ltd), New Delhi V. DCIT, Circle-5(2), New Delhi

ITA 4574/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9700 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Assessee Lawyers: S B GARG
• Section: 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.4574/DEL/2019 [A.Y 2009-10] M/S. SCB STEELS (P) LTD. VS. DCIT (EARLIER KNOWN AS CBS CIRCLE 5 (2) ENERGY SYSTEMS PVT. LTD.) NEW DELHI B-5/6, 2 ND FLOOR, SECTOR-11, ROHINI, DELHI-110085 [APPELLANT] [RESPONDENT] DATE OF HEARING : 23.09.2019 DATE OF PRONOUNCEMENT : 24.0 9.2019 APPELLANT BY : SH. S. B. GARG, CA RESPONDENT BY : MS. EKTA VISHNOI, SR. DR ORDER PER N. K. BILLAIYA , AM : THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-33, NEW DELHI DATED 21.02.2019 PERTAININ G TO A. Y. 2009-10. 2. THE FIRST GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) FAILED TO PROVIDE ANY OPPORTUNITY OF HEARING AND DECIDING THE APPEAL EXPARTE. 3. SINCE THIS ISSUE GOES TO THE ROOT OF THE MATTER I PROCEED TO ADJUDICATE UPON THIS. 2 4. FACTS EMANATING FROM THE ORDER OF THE CIT(A) SHO W THAT ON TWO OCCASIONS THE CIT(A) ISSUED NOTICE BUT THE SAME WERE RETURNED UNSERVED. IT IS NOT COMING OUT FROM THE O RDER OF THE CIT(A) ON WHICH ADDRESS HE ISSUED NOTICE. AS PER D ETAILS GIVEN IN FORM NO.35 IN THE COLUMN ADDRESS TO WHICH NOTICE MA Y BE SENT TO THE APPELLANT ADDRESS IS MENTIONED AS 20/17, SHAKTI NAGAR, NEW DELHI -110007 ALSO MOBILE NUMBER, EMAIL ADDRESS OF THE APPELLANT HAS BEEN MENTIONED. 5. I FIND THAT THE ADDRESS FOR CORRESPONDENCE IS AL SO MENTIONED IN THE ORDER OF THE CIT(A) ALONGWITH ONE ANOTHER AD DRESS. IT IS NOT KNOWN TO WHICH ADDRESS THE NOTICE HAVE BEEN ISS UED. 6. FURTHER I FIND THAT THE ORDER OF THE CIT(A) WAS SERVED THROUGH E-MAIL WHICH SHOWS THAT THE CIT(A) WAS WELL AWARE OF THE E-MAIL ID OF THE APPELLANT. 7. WITH THESE UNDISPUTED FACTS ON RECORD, IN THE IN TEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT TO RESTORE THE APPEAL TO THE FILES OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE TH E APPEAL AFRESH AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 8. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.0 9.2019. SD/- [N.K. BILLAIYA] ACCOUNTANT M EMBER DATED: 24 SEPTEMBER, 2019 *NEHA* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 23.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 24.09.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 24.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 24.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 24.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 24.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.0 9.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER