M/s Haridwar Iron and Ispat Rolling Ltd., Muzaffarnagar V. DCIT, New Delhi

ITA 5228/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1698 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.5228/DEL/2016 ASSESSMENT YEAR: 2012-13 M/S HARIDWAR IRON AND ISPAT, ROLLING LIMITED, C/O DINESH MOHAN ADVOCATE, ADM HOUSE, 2-ANAND VIHAR LANE, CIRCLE ROAD, MUZAFFARNAGAR PAN NO. AACCH2174B VS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -11(1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. ANCHAL KHANDELWAL, SR. DR DATE OF HEARING: 12/06/2019 DATE OF PRONOUNCEMENT: 13/06/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 12.07.2016 OF THE CIT (A)-4, NEW DELHI RELATING TO A. Y. 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. FURTHER IT WAS SEEN THAT THE LD. CIT(A) HA S PASSED PAGE | 2 EXPARTE ORDER DUE TO NON APPEARANCE. THEREFORE, TH IS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE R ECORD, WE FIND THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S. 143 (3) DETERMINING THE LOSS AT RS.11,90,33,790/- AS AGAINS T THE LOSS DECLARED BY THE ASSESSEE AT RS.14,00,33,790/-. WE FIND SINCE THERE WAS NO COMPLIANCE BEFORE THE CIT(A) HE PASSED AN EXPARTE ORDER DISMISSING THE APPEAL FILED BY THE ASSESSEE H OLDING THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE MATTER. HOWEVER, THE LD. CIT(A) HAS NOY DECIDED THE APPEAL ON MERIT. 4. IT IS THE SETTLED PREPOSITION OF LAW THAT THE LD . CIT(A) CANNOT DISMISS THE APPEAL FOR WANT OF PROSECUTION AND HE H AS TO DECIDE THE ISSUE ON MERIT EVEN IF THE ASSESSEE DOES NOT AP PEAR BEFORE HIM. CONSIDERING THE TOTALITY OF THE FACTS OF THE C ASE WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT( A) WITH A DIRECTION TO PASS A SPEAKING ORDER ON MERIT. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIA TE ITS CLAIM IF SO ADVISED. THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PUR POSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PAGE | 3 ORDER PRONOUNCED IN THE OPEN COURT ON 13.06.2019. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE:- 13 .06.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING 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 WE BSITE OF ITAT 14.06.2019 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 REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER