BERKSHIRE INDIA LTD., NEW DELHI V. DCIT, CIRCLE- 4(2), NEW DELHI

ITA 5014/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3282 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JIWANI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 5014 /DEL/201 7 [A.Y. 20 11 - 12 ] M/S BERKSHIRE INDIA LTD VS. THE D.C. I . T . F 83, EAST OF KAILASH CIRCLE - 4 ( 2 ) N EW DELHI NEW DELHI PAN : A AECB 4135 E [ ASSESSEE ] [RESPONDENT] DATE OF HEARING : 2 0 . 0 2 .201 8 DATE OF PRONOUNCEMENT : 06 .0 3 .201 8 ASSESSEE BY : NONE REVENUE BY : SHRI JIWANI , SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF LD. CIT(A) - 35, NEW DELHI VIDE ORDER DATED 04.11.2016 FOR THE ASSESSMENT YEAR, 2011 - 12. 2. THE ASSESSEE HAS AGI TATED AGAINST THE ORDER OF THE LD. CIT(A) THAT HE HAS NOT BEEN AFFORDED SUFFICIENT AND PROPER OPPORTUNITY AND HE HAS NOT RECEIVED ANY NOTICE OF HEARING AS ALLEGED TO HAVE BEEN SENT THROUGH REGISTERED POST IN GROUND NO.1.1 AND 1.2. 2 ITA NO. 5014 /DEL/201 7 3. THE FACTS OF THE CASE AS PER ORDER OF LD. CIT(A) ARE REPRODUCED HEREINBELOW: NONE PUT IN EFFECTIVE APPEARANCE ON BEHALF OF THE ASSESSEE FOR THE HEARINGS FIXED ON THE GIVEN DATES, DESPITE ISSUE OF NOTICES BY REGISTERED POST/SPEED POST, AS DULY SERVED. A BRIEF SCHEDULE OF NON - A PPEARANCE OF THE ASSESSEE, IS AS FOLLOWS: - ISSUE OF NOTICE U/S 250(1) HEARING OF FIXED FOR RESPONSE OF THE APPELLANT 06.07.2016 20.07.2016 NONE APPEARED 09.09.2016 19.09.2016 NONE APPEARED 13.10.2016 26.10.2016 NONE APPEARED IT IS OBSERVED THAT INS TEAD OF PROVIDING DETAILS/SUBMISSIONS, THE APPELLANT HAS NOT ATTENDED THE APPELLATE PROCEEDINGS ON GIVEN DATES, AS ENUMERATED ABOVE. THIS CLEARLY SHOWS THAT THE APPELLANT DOES NOT HAVE ANY INTENTION OF MAKING AN APPEARANCE AND DEFENDING ITS CASE. IT IS T AKING ADVANTAGE OF THE REVENUES GOODWILL OF PROVIDING OPPORTUNITY TO THE APPELLANT FOR PREPARING ITS CASE. THEREFORE, IT GIVES AN IMPRESSION THAT THE ASSESSEE IS NOT INTERESTED IN PRESSING ITS APPEAL. IT IS NOTED THAT IT HAS BECOME A FASHION IN PRESENT TIMES THAT APPELLANT OFTEN FILES APPEAL MERELY TO LOCK THE REVENUE OR TO KEEP THE ISSUES ALIVE IN APPEAL. I THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED 3 ITA NO. 5014 /DEL/201 7 BY THE ASSESSEE, ON ACCOUNT OF NON - APPEARANCE. MY DECISION IS ALSO CORROBORATED BY THE DECISION IN THE FOLLOWING CASES. CIT V MULTIPLAN (INDIA) (P) LTD. (1991) 38 ITD 320 (DEL.) ESTATE OF LATE TUKOJI RAO HOLKAR CWT (1997) 223 ITR 480 (MP) ASSESSEES APPEAL STANDS DISMISSED. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE AND I PROCEED TO D ECIDE THE APPEAL AFTER HEARING THE LD. DR AND ON PERUSAL OF RECORD. FROM THE PERUSAL OF RECORD I FIND THAT NO ONE APPEARED IN RESPONSE TO THE NOTICE ISSUED BY THE LD. CIT(A). THE ASSESSEE IN ITS GROUND HAS AGITATED THAT NO NOTICE FROM LD. CIT(A) HAS BEEN SERVED ON IT. THE REVENUE HAS NOT PRODUCED ANY RECORD OF SERVICE OF NOTICE BEFORE ME AND IN SUCH CIRCUMSTANCES, THE ASSESSEE HAS NOT BEEN AFFORDED SUFFICIENT AND PROPER OPPORTUNITY OF BEING HEARD AND THEREFORE IN THE INTEREST OF JUSTICE, MATTER IS SET AS IDE TO FILE OF THE LD. CIT(A) WHO WILL ADJUDICATE THE MATTER ON MERIT BUT BY AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS ALL THE GROUNDS OF THE ASSESSEE ARE ALLOWED FOR THE STATISTICAL PURPOSES. 4 ITA NO. 5014 /DEL/201 7 5. IN THE RESULT APPEAL OF THE AS SESSEE IN ITA NO. 5014 /D EL /17 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 06 . 0 3 .201 8 . SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 06 TH MARCH, 2018 VL/ COPY FORWARDED TO: 1 . ASSESSEE 2 . RESPONDENT 3 . CIT ASSISTANT REGISTRAR 4 . CIT(A) ITAT, NEW DELHI 5 . DR