M/s. Mansarover Builder Pvt. Ltd., New Delhi V. JCIT, New Delhi

ITA 5746/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86500 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Next Hearing Date: 12-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 09-11-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

ITA 5746/DEL/2012 ASSTT.YEAR: 2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI CHANDRAMOHAN GARG, JUDICIAL MEMBER ITA NO. 5746/DEL/2012 ASSTT. YEAR: 2009-10 MANSAROVER BUILDER PVT. LTD., VS J CIT, 48/12, COMMERCIAL CENTRE, CIRCLE 6(1), MALCHA MARG, NEW DELHI. CHANKYAPURI, NEW DELHI. (PAN: AAACM6591R) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ANIL BHALLA, CA RESPONDENT BY: SHRI P.DAM KANUNJNA, SR. DR O R D E R PER CHANDRAMOHAN GARG, J.M. THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE CIT(A)-IX, NEW DELHI DATED 28.09.2012 IN APPEA L NO. 88/11-12 FOR AY 2009-10. 2. AT THE VERY OUTSET, LD. AR SUBMITTED THAT GROUND NO. 1 OF THE ASSESSEE MAY KINDLY BE TAKEN UP FIRST FOR ADJUDICATION AS TH IS GROUND PERTAINS TO VIOLATION OF PRINCIPLES OF NATURAL JUSTICE BY THE C IT(A). LD. DR SUBMITTED THAT THE DEPARTMENT HAS NO OBJECTION IF GROUND NO. 1 OF THE ASSESSEE IS TAKEN UP IN THE BEGINNING. GROUND NO. 1 OF THE ASS ESSEE READS AS UNDER:- ITA 5746/DEL/2012 ASSTT.YEAR: 2009-10 2 1. LD. CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN NOT AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD T O THE APPELLANT COMPANY AND PASSING THE APPELLATE ORDER E X PARTE WHICH IS CONTRARY TO THE ESTABLISHED PRINCIPLES OF NATURAL JUSTICE. 3. APROPOS GROUND NO.1, WE HAVE HEARD BOTH THE SIDE S AND CAREFULLY PERUSED THE RELEVANT MATERIAL PLACED ON RECORD. LD. AR SUBMITTED THE WRITTEN SYNOPSIS/ARGUMENTS AND SUBMITTED THAT THE C IT(A) HAS NOT GRANTED ADEQUATE OPPORTUNITY OF BEING HEARD FOR THE ASSESSE E DURING FIRST APPELLATE PROCEEDINGS. LD. AR VEHEMENTLY CONTENDED THAT NOTI CE FOR THE DATE OF HEARING ON 12.7.2012 AND 1.8.2012 WERE RECEIVED ON 17.7.2012 AND 6.8.2012 RESPECTIVELY AFTER PASSING OF DATE OF HEAR ING. THE AR FURTHER CONTENDED THAT IN COMPLIANCE TO NOTICE DATED 10.9.2 012 BEING THE FIRST DATE OF HEARING, A REQUEST FOR ADJOURNMENT WAS MADE BEFO RE THE CIT(A) AND THE CASE WAS ADJOURNED ONLY FOR A WEEK FIXING THE DATE OF HEARING TO 26.9.2012. LD. AR HAS FURTHER DRAWN OUR ATTENTION TOWARDS PAPE R BOOK PAGE NO. 6 AND SUBMITTED THAT THE REASON FOR THE APPLICATION OF AD JOURNMENT WAS THAT SON OF MR. K.J.S. MEHTA, FCA WHO WAS REPRESENTING THE A PPEAL BEFORE THE CIT(A) HAD BEEN ADMITTED IN MAX HOSPITAL, SAKET IN CONNECT ION WITH A SERIOUS ILLNESS BUT THE CIT(A) REJECTED THE APPLICATION AND PROCEEDED TO ADJUDICATE THE APPEAL EX PARTE WITHOUT AFFORDING DUE OPPORTUNI TY OF HEARING FOR THE ASSESSEE. LD. AR SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS ADJUDICATED FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, THEREF ORE, THE CASE MAY BE ITA 5746/DEL/2012 ASSTT.YEAR: 2009-10 3 REMITTED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUD ICATION AS PER PROVISIONS OF THE ACT. 4. LD. DR FAIRLY ACCEPTED THAT IF IT IS FOUND JUST AND PROPER TO RESTORE THE FIRST APPEAL TO THE FILE OF CIT(A), THEN THE DEPART MENT HAS NO SERIOUS OBJECTION TO THAT. 5. IN VIEW OF ABOVE SUBMISSIONS OF BOTH THE SIDES A ND CAREFUL PERUSAL OF THE ADJOURNMENT APPLICATION AVAILABLE ON PAGE NO.6, WE NOTE THAT THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT ON 26 .9.2012 BUT THE SAME WAS REJECTED BY THE CIT(A) AND APPEAL WAS DECIDED E X PARTE WITHOUT AFFORDING DUE OPPORTUNITY OF HEARING FOR THE ASSESS EE. THIS ACT OF THE CIT(A) IS CLEARLY VIOLATIVE OF PRINCIPLES OF NATURA L JUSTICE AND ONLY DUE TO THIS REASON, IMPUGNED ORDER DATED 28.9.2012 IS NOT SUSTAINABLE AND WE SET ASIDE THE SAME. THE FIRST APPEAL IS RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION ON ALL ISSUES AFTER AFFORDING DU E OPPORTUNITY OF HEARING FOR THE ASSESSEE. THE ASSESSEE IS DIRECTED TO COOP ERATE WITH THE PROCEEDINGS BEFORE THE FIRST APPELLATE AUTHORITY. ACCORDINGLY, GROUND NO. 1 OF THE ASSESSEE IS ALLOWED. 6. SINCE BY EARLIER PART OF THIS ORDER, WE HAVE RES TORED THE FIRST APPEAL TO THE FILE OF CIT(A) FOR A FRESH ADJUDICATION, THEREF ORE, GROUND NO. 2 TO 8 OF THE ITA 5746/DEL/2012 ASSTT.YEAR: 2009-10 4 ASSESSEE DO NOT SURVIVE FOR ADJUDICATION ON MERITS AND WE DISMISS THE SAME. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED AS INDICATED ABOVE AND MAY BE TREATED AS ALLOWED FOR STATISTICAL PURPO SES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.1.2015. SD/- SD/- (G.D. AGRAWAL) (CHANDRAMOHAN GARG) VICE PRSIDENT JUDIC IAL MEMBER DT. 14TH JANUARY, 2015 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. C.I.T.(A) 4. C.I.T. 5. DR BY ORDER AS STT. REGISTRAR