Ferrite Alloys P.Ltd, Delhi V. ITO, Ward-9(1), New Delhi

ITA 5098/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8839 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.5098/Del/2018) Assessment Year: 2008-09 Ferrite Alloys Pvt. Ltd. C- 304, Sarv Satyam Apartments, Sector-04, Block No.12, Dwarka, Delhi- 110075 PAN No.AAACF9886A Vs ITO Ward- 9 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Navin Gupta, Advocate Respondent by Sh. Kumar Parnav, SR. DR Date of hearing: 15/02/2022 Date of Pronouncement: 15/02/2022 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-34, New Delhi dated 28.07.2017 pertaining to A.Y.2008-09. 2. The only grievance of the assessee is that the CIT(A) erred in dismissing the appeal by holding that there are two appeals pending of the appellant of the same year and ignored the fact 2 that both the appeals were on separate issues and both the appeals needs to be decided separately. 3. It would be pertinent to refer to the findings of the CIT(A) which read as under :- 4. Facts on record show that the assessee preferred appeal against the assessment order framed u/s. 143 (3) / 147 of the Act which was subsequently rectified u/s.154 of the Act against which order the assessee preferred appeal before the CIT(A). It is not a case where two appeals have been preferred by the assessee 3 against the same order but two different appeals have been filed by the assessee preferred against two different orders. 5. Therefore, in the interest of justice we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purpose. 7. The order is pronounced in the open court on 15.02.2022 in the presence of both the rival representatives. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 15.02.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation 15.02.2022 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 15.02.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order