Aryan Life Style Pvt. Ltd., New Delhi V. ACIT (OSD), New Delhi

ITA 5153/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65919 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Assessee Lawyers: UMESH GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHHA, ACCOUNTANT MEMBER ITA NO.5153/DEL /2012 (ASSESSMENT YEAR : 2008-09) ARYAN LIFE STYLE PVT. LTD., VS. ACIT(OSD), CIT-I, MGF HOUSE, 17B, ASAF ALI ROAD, NEW DELHI. NEW DELHI. (PAN/GIR NO.AAFA5158F) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI UMESH GUPTA, CA REVENUE BY : SHRI BHIM SINGH, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A)-V, NEW DELHI DATED 27.07.2012, RELEVANT TO ASSESSMENT YEAR 2008-09, WHEREBY BESIDES CHALLENGING THE ORDER ON THE GROUND OF NOT AFFORDIN G PROPER OPPORTUNITY BY CIT(A), ASSESSEE HAS ALSO CHALLENGED CONFIRMATION OF VARIOU S ADDITIONS. 2. LD.DR FILED ONE APPLICATION SEEKING ADJOURNMENT ON THE GROUND THAT CONCERNED LD.DR IS ON LEAVE, THEREFORE, SHORT ADJOURNMENT MAY BE GRANTED. THE REQUEST OF THE LD.DR WAS DULY CONSIDERED AND WAS NOT ACCEPTED BECA USE THERE WERE THREE OTHER COLLEAGUES OF THE CONCERNED DR. SO, MATTER COULD B E ARGUED BY THEM. HOWEVER, THE OTHER DR APPEARING ON BEHALF OF THE DEPARTMENT HAS PLEADED FOR CONFIRMATION OF THE ORDER PASSED BY THE ASSESSING OFFICER AND UPHELD BY THE C IT(A), WHEREAS LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE ADEQUATE OPPORTUNITY HAS NOT BEEN ALLOWED TO THE ASSESSEE BY CIT(A), THEREFORE, IN THE INTEREST OF JUSTICE AN D TO HAVE FAIR PLAY IN THE MATTER, THE I.T.A. NO.5153/DEL./2012 (A.Y. : 2008-09) 2 APPEAL NEEDS TO BE SET ASIDE ON HIS FILE FOR RE-HEA RING OF THE MATTER AFRESH. THAT APART, THE ADDITIONS MADE BY THE ASSESSING OFFICER AND CONFIRM ED BY THE CIT(A) HAVE ALSO NOT BEEN APPROPRIATELY CONSIDERED WHEN EX-PARTE ORDER HAS BE EN PASSED BY THE ASSESSING OFFICER. THEREFORE, IN THE INTEREST OF JUSTICE AND TO HAVE F AIR PLAY IN THE MATTER, ORDER OF THE CIT(A) SHOULD BE SET ASIDE AND MATTER MAY BE RESTOR ED BACK ON HIS FILE FOR RE- CONSIDERATION OF THE APPEAL AFRESH. 3. WE HAVE HEARD BOTH THE SIDES, CONSIDERED THE MAT ERIAL ON RECORD AND FIND THAT SO FAR AS ADEQUATE OPPORTUNITY OF HEARING BY THE CIT(A ) IS CONCERNED SAME STANDS GRANTED AND ASSESSEE APPEARS TO HAVE FAILED TO APPEAR, BUT IN SUCH CIRCUMSTANCES, EVEN THE FIRST APPELLATE AUTHORITY IS REQUIRED UNDER LAW TO PASS A SPEAKING ORDER KEEPING IN VIEW THE ISSUE RAISED, CONSIDERING OTHER MATERIAL AND AFTER DUE DILIGENCE, BUT IN THIS CASE SUCH PROCEDURE HAS NOT BEEN ADOPTED, THEREFORE, IN THE I NTEREST OF JUSTICE AND TO HAVE FAIR PLAY IN THE MATTER, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK ON HIS FILE FOR RE-CONSIDERATION OF THE APPEAL AFRESH AFTER GIV ING OPPORTUNITY TO THE ASSESSEE AS WELL AS TO THE ASSESSING OFFICER. WE HOLD AND DIRECT AC CORDINGLY. 4 AS A RESULT, THE APPEAL OF THE ASSESSEE GETS ACCE PTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 06.12.2012. SD/- SD/- (SHAMIM YAHYA) (U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : DEC. 06 , 2012. SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT-V, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT I.T.A. NO.5153/DEL./2012 (A.Y. : 2008-09) 3