Weldon Polymers Pvt. Ltd., New Delhi V. DCIT, Central Circle- 20, New Delhi

ITA 477/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0572 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 19-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Set aside
• Section: 201; 13; 10

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA , AM . / ITA NO S . 477 & 478 / DEL/201 8 / A SSESSMENT Y EAR S : 2009 - 10 & 201 2 - 1 3 M/S WELDON POLYMERS PVT. LTD., DSM 609 - 610, DLF TOWER, SHIVAJI MARG, MOTI NAGAR, ... .......... / APPELLANT NEW DELHI PAN - AAACW6549H VS . THE DCIT, CENTRAL CIRCLE - 20 , NEW DELHI . . / RESPONDENT /APPELLANT BY : SH. VIKAS JAIN, ADV / RESPONDENT BY : SH. SARAS KUMAR, SR. DR / DATE OF HEARING : 19 . 1 2 .2019 / DATE OF PRONOUNCEMENT: 20 . 1 2 .2019 / ORDER PER SUSHMA CHOWLA, JM: THESE APPEALS FILED BY ASSESSEE ARE AGAINST ORDER S OF CIT(A) - 27 , NEW DELHI BOTH DATED 15.01.2016 RELATING TO ASSESSMENT YEARS 2009 - 10, & 2012 - 13 . . / ITA NO S : - 477 & 478 /DEL/2018 2 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX - PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX AC T, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THE A PPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) A GAIN SUFFERS FROM INFIRMITY. IN THE PRESENT APPEALS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX - PARTE QUA THE ASSESSEE . / ITA NO S : - 477 & 478 /DEL/2018 3 AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE A PPELLATE PROCEEDINGS. THE APPEALS ARE THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION. 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPEALS ARE THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 8. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 0 T H DAY OF DECEMBER , 2019. - SD/ - - SD/ - ( N.K. BILLAIYA ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / DATED : 2 0 T H DECEMBER , 201 9 . SH / COPY OF THE ORDER IS FORWARDED TO : . / ITA NO S : - 477 & 478 /DEL/2018 4 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / THE PR. CIT 5. 6. , , / DR, ITAT, DELHI / GUARD FILE. // TRUE COPY // / BY ORDER , , , ASSISTANT REGISTRAR, ITAT, DELHI