HUMAN BIOSCIENCES INDIA LTD., NEW DELHI V. DCIT, CIRCLE- 11(2), NEW DELHI

ITA 5161/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3320 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K JIWANI
• Assessee Lawyers: D D BANSAL
• Keywords: Transfer pricing; 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. 5161 /DEL/201 7 [A.Y. 20 1 2 - 1 3 ] HUMAN BIO SCIENCES INDIA LTD VS. THE DY. C. I . T . 2 ND FLOOR , NH 2, C BLOCK C IRCLE 11 ( 2 ) NARAINA VIHAR, NEW DELHI NEW DELHI PAN : AA ACE 8339 F [ ASSESSEE ] [RESPONDENT] DATE OF HEARING : 2 2 . 0 2 .201 8 DATE OF PRONOUNCEMENT : 08 .0 3 .201 8 ASSESSEE BY : SHRI D.D. BANSAL, FCA REVENUE BY : SHRI V.K. JIWANI , SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF LD. CIT(A) - 18, NEW DELHI VIDE ORDER DATED 09.05.2017 FOR THE A.Y 2012 - 13 . 2. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE ORDER OF LD. CIT(A) IN PARA 3 AND 3.1 WHICH IS REPRODUCED HEREINBELOW: THE CASE WAS FIXED FOR HEARING ON 25.10.2016 VIDE NOTICE DATED 20.09.2016. 2 ITA NO. 3257 /DEL/201 7 THE AR FILED AN ADJOURNMENT L ETTER ON THE GROUND OF PROFESSIONAL PRE - OCCUPATION OF TRANSFER PRICING AND OTHER ASSESSMENTS. ACCORDINGLY, THE CASE WAS AGAIN FIXED FOR HEARING ON 24.11.2016. HOWEVER, ON THE SAID DATE ADJOURNMENT WAS REQUESTED ON THE GROUND THAT SOME CRITICAL DOCUMENTS A RE REQUIRED FROM THE PERSONS AT GUJARAT FACTORY. THE CASE WAS ACCORDINGLY RE - FIXED FOR HEARING ON 16.01.2017. HOWEVER, ON THE SAID DATE AGAIN A SHORT ADJOURNMENT WAS REQUESTED ON THE GROUND OF PRE - OCCUPATION WITH URGENT PROFESSIONAL MATTERS. VIDE NOTICE D ATED 07.03.2017 THE CASE WAS FINALLY FIXED FOR HEARING FOR 24.04.2017 VIDE SPEED POST NOTICE WITH NUMBER ED453644992IN. THERE WAS NO RESPONSE TO THIS NOTICE EITHER. IT IS THEREFORE, EVIDENT THAT THE APPELLANT IS NOT INTERESTED IN SUBMITTING THE REQUISITE INFORMATION FOR THE GROUNDS RAISED NOR IS SERIOUS IN CONTESTING THE APPEAL. THE CASUAL APPROACH OF THE APPELLANT MAKES IT CLEAR, THAT NO FURTHER OPPORTUNITY NEED BE GIVEN. IN THE CIRCUMSTANCES, I WOULD DISPOSE OF THE APPEAL ON ITS MERIT. 3. THE LD. CO UNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE NOTICE OF LD. CIT(A) DATED 07.03.2017 WHICH BEARS NO DATE FOR FIXATION OF THE CASE. WHEREAS THE LD. CIT(A) HAS MENTIONED IN PARA 3 AND 3.1 THAT CASE WAS FIXED FOR HEARING ON 24.03.2017 AND ACCORDINGLY FU RTHER 3 ITA NO. 3257 /DEL/201 7 MENTIONED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL AND ACCORDINGLY HE PROCEEDED TO DECIDE THE CASE. 4. IN THIS REGARD WHEN THE RELEVANT NOTICE ON THE BASIS OF WHICH EX - PARTE ORDER WAS MADE BY THE LD. CIT(A) BEARS NO DATE FOR FIXATIO N OF THE APPEARANCE BEFORE THE LD. CIT(A), HOW THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE WILL APPEAR AND ACCORDINGLY THE DECISION OF THE LD. CIT(A) IS LIABLE TO BE SET ASIDE IN THE ABSENCE OF ADEQUATE OPPORTUNITY BEING AFFORDED TO THE ASSESSEE. IN THE INTEREST OF JUSTICE, THEREFORE, THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) WHO WILL AFFORD ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE DENOVO. THUS ALL THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO.5161/DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 08 . 0 3 .201 8 . SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 08 TH MARCH, 2018 4 ITA NO. 3257 /DEL/201 7 VL/ COPY FORWARDED TO: 1 . ASSESSEE 2 . RESPONDENT 3 . CIT ASSISTANT REGISTRAR 4 . CIT(A) ITAT, NEW DELHI 5 . DR