Sachin Polymers Pvt. Ltd., Delhi V. ITO, Ward- 22(1), New Delhi

ITA 5557/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3030 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SHOBHIT TIWARI
• 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.5557/DEL./2018 ASSESSMENT YEAR 2008-2009 M/S. SACHIN POLYMERS PVT. LTD., 29, R1 & R2, GALI NO.4, INDUSTRIAL AREA, ANAND PARVAT, DELHI-005. PAN AAKCS9807J VS. THE INCOME TAX OFFICER, WARD-22(1), DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI ROHIT TIWARI AND SHRI SHOBHIT TIWARI, ADVOCATES FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 27.02.2019 DATE OF PRONOUNCEMENT : .03.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-28, NEW DELHI, DATED 21 ST JUNE, 2018, FOR THE ASSESSMENT YEAR 2008-2009. 2. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING WHEN THE ASSESSEE DID NOT MAKE COMPLIANCE TO THE NOTICE FOR HEARING OF THE APPEAL ON MERITS. THE LD. CIT(A), THEREFORE, NOTED THAT ASSESSEE IS NOT INTERESTED IN 2 ITA.NO.5557/DEL./2018 M/S. SACHIN POLYMERS PVT. LTD., DELHI. PROSECUTING THE APPEAL. THEREFORE, APPEAL OF ASSESSEE WAS DISMISSED FOR DEFAULT. 3. 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. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-28, 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 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. 3 ITA.NO.5557/DEL./2018 M/S. SACHIN POLYMERS PVT. LTD., DELHI. ORDER PRONOUNCED IN THE OPEN COURT. (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED MARCH, 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 DATE OF DICTATION 25.02.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFORE THE DICTATION MEMBER 01.03.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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.