Awana Topur & Travels P.Ltd, Noida V. ACIT, Circle-1, Noida

ITA 545/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2884 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 24-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.545/DEL./2019 ASSESSMENT YEAR 2015-2016 M/S. AWANA TOUR & TRAVELS PVT. LTD., F-15, SECTOR-20, NOIDA 201 301. PAN AAICA4752C VS., THE ACIT, CIRCLE-1, AAYAKAR BHAWAN, SECTOR-24, NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI ANUJ GARG, C.A. AND SHRI INDERJIT SINGH, C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 26.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 28.09.2018, FOR THE A.Y. 2015-2016. 2. IN THIS CASE ASSESSEE FILED RETURN OF INCOME AT RS.30,09,000/- ON 29.10.2015. THE A.O. PASSED THE E X- PARTE ASSESSMENT ORDER AND COMPUTED THE INCOME AT RS.90,17,495/-. THE ASSESSEE FILED APPEAL BEFORE TH E LD. CIT(A). ON THE FIRST DATE OF HEARING, THE COUNSEL F OR ASSESSEE 2 ITA.NO.545/DEL./2019 M/S. AWANA TOUR & TRAVELS PVT. LTD., NOIDA. SOUGHT ADJOURNMENT WHICH WAS REFUSED BY THE LD. CIT (A) AND DISMISSED THE APPEAL OF ASSESSEE. 3. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES. LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE LD. CIT(A) DISMISSED THE APPEAL OF ASSESSE E BECAUSE NO FEES FOR FILING OF THE APPEAL HAVE BEEN PAID OR CHALLAN PRODUCED ON RECORD AND THAT ASSESSEE DID NOT DEPOSI T THE TAX DUE ON THE RETURNED INCOME. HE HAS SUBMITTED TH AT ASSESSEE HAS MENTIONED IN FORM NO.35 ITSELF FILED B EFORE LD. CIT(A) THAT APPEAL FEES HAS BEEN PAID WHICH CONTAIN S ESR CODE NO. AND SERIAL NUMBER. HE HAS SUBMITTED THAT ASSESSEE ALREADY PAID TAX ON THE RETURNED INCOME AN D REFUND WAS CLAIMED. THEREFORE, BOTH THE ALLEGATIONS ARE INCORRECT. 4. IN VIEW OF THE ABOVE POSITION, THE LD. D.R. SUBMITTED THAT MATTER MAY BE REMANDED TO THE FILE O F LD. CIT(A) FOR PASSING THE ORDER AFRESH. 5. CONSIDERING THE ABOVE FACTS, I AM OF THE VIEW T HAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. 3 ITA.NO.545/DEL./2019 M/S. AWANA TOUR & TRAVELS PVT. LTD., NOIDA. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE HAS VERY CATEGORICALLY SUBMITTED THAT ASSESSEE HAS PAID THE APPEAL FEES FOR FILING THE APPEAL BEFORE THE LD. CIT(A) AN D THAT TAX HAVE BEEN PAID ON RETURNED INCOME. BOTH THE FACTS A RE CLEAR FROM THE DETAILS FURNISHED IN THE PAPER BOOK. THE L D. CIT(A) ON THE VERY FIRST DATE OF HEARING SHOULD NOT HAVE D ISMISS THE APPEAL OF ASSESSEE ON THE AFORESAID REASONS. IT IS A CASE OF DENIAL OF PRINCIPLES OF NATURAL JUSTICE TO THE ASSE SSEE. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF THE LD . CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF L D. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSE E IN ACCORDANCE WITH LAW, BY GIVING REASONABLE, SUFFICIE NT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 02 ND SEPTEMBER, 2019 VBP/- 4 ITA.NO.545/DEL./2019 M/S. AWANA TOUR & TRAVELS PVT. LTD., NOIDA. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 26.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 30.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER.