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ITA 5344/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7398 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: MIRZA MUHIDDIN BAIG
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.5344/DEL./2018 ASSESSMENT YEAR 2014-2015 M/S. AOC COMPUTERS PVT. LTD., D-11, KALINDI COLONY, NEW DELHI 110 065. PAN AALCA1271F VS. THE INCOME TAX OFFICER, WARD-2(4), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MIRZA MUHIDDIN BAIG, A.R. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 30.04.2019 DATE OF PRONOUNCEMENT : 01.05.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NEW DELHI, DATED 22.03.2018, FOR THE A.Y. 2014-2015. 2. IN THIS CASE, THE LD. CIT(A) NOTED THAT APPEAL WAS FIXED FOR HEARING ON MANY DATES, HOWEVER, NONE OF THE NOTICES HAVE BEEN ATTENDED AND EVEN NO WRITTEN SUBMISSIONS HAVE BEEN FILED. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE, DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. 2 ITA.NO.5344/DEL./2018 M/S. AOC COMPUTERS PVT. LTD., NEW DELHI. 3. THE LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) SIMPLY PASSED THE EX-PARTE ORDER WITHOUT GIVING REASONS FOR DECISION, WHICH IS NOT SUSTAINABLE IN THE EYE OF LAW. 4. AFTER HEARING THE LD. D.R. I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-1, NEW DELHI, AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE 3 ITA.NO.5344/DEL./2018 M/S. AOC COMPUTERS PVT. LTD., NEW DELHI. APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 01 ST MAY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.