Vintron Convergys Ltd., New Delhi V. ACIT, Circle- 26(2), New Delhi

ITA 4766/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0955 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 23-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.4766/Del/2019 Assessment Year: 2015-16 Vintron Convergys Ltd., 78, Nehru Place, Guru Amar Das Bhawan, New Delhi. PAN: AABCV6196J Vs. ACIT, Circle-26(2), New Delhi. (Appellant) (Respondent) Assessee by : Shri Satyajit Goel, CA & Shri Prateek Gupta, CA Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 30.08.2022 Date of Pronouncement : 02.09.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 26.03.2019 of the CIT(A)-24, New Delhi, relating to Assessment Year 2015-16. 2. The grounds of appeal No.1(i) to 1 (iii) raised by the assessee read as under:- (l) (i) That on facts and circumstances of the case, the Ld CIT(A) was not justified in dismissing the appeal without providing effective opportunity of hearing to the assessee and as such the order of CIT(A) ITA No.4766/Del/2019 2 being without proper opportunity is illegal and against the principle of natural justice. (ii) That the non appearance before the first appellate authority was due to circumstances beyond control and same being bonafide grounds, the assessee should have been provided opportunity of effective hearing. (iii) That the Ld CIT(A) has grossly erred in rejecting the appeal without adjudicating the same on merits and as such the impugned order is not sustainable on facts and under law.” 3. The assessee, through the above grounds of appeal has agitated that the ld.CIT(A) has not provided reasonable and adequate opportunity of being heard to the assessee. It was also contended that the ld.CIT(A) has passed his ex parte order without giving any final opportunity to the assessee and without deciding the grounds taken by the assessee on merit. 4. The ld. Sr. DR, in all fairness, agreed to the contentions of the ld. Counsel of the assessee and submitted that if the Bench find it proper, the matter may be restored to the file of the CIT(A) for fresh adjudication. 5. On careful consideration of the above submissions and grounds of appeal taken by the assessee in Form No.36; and keeping in view the submissions of the ld. Counsel of the assessee that the assessee has not been given proper opportunity of being heard, this appeal is restored to the file of the CIT(A) at first appellate stage for fresh adjudication after allowing due opportunity of hearing to the assessee. ITA No.4766/Del/2019 3 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.09.2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02 nd September, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi