Marlin Travels P.Ltd, Delhi V. ITO, Ward-16(2), New Delhi

ITA 5786/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2844 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.5786/DEL/2017 ASSESSMENT YEAR : 2013-14 MARLIN TRAVELS PVT. LTD., 301-306, BHANOT BUILDING, RBC, DDA COMPLEX OP, DIC JANAKPURI, NANGAL, DELHI 110 046. PAN: AADCM1545Q VS. ITO, WARD-16(2), NEW DELHI. ASSESSEE BY : SHRI RAHUL CHAURASIA, CA DEPTT. BY : SHRI AMIT JAIN, SR. DR DATE OF HEARING : 20.12.2017 DATE OF PRONOUNCEMENT : 21.12.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A) ON 12.07.2017 DISMISSING THE APPEAL IN LIMINE IN RELATION TO THE ASSESSMENT YEAR 2013-14. ITA NO.5786/DEL/2017 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE APPEAL WAS FOUND TO BE DEFECTIVE BY THE LD. CIT(A) IN SOME RESPECT, WHICH FACT WAS B ROUGHT TO THE NOTICE OF THE ASSESSEE. ADJOURNMENT WAS SOUGHT. SINCE THE DEFECT WAS NOT REMOVED AND THE ADJOURNMENT WAS SOUGHT WITHOUT THER E BEING ANY VALID POWER OF ATTORNEY, THE LD. CIT(A) TREATED THE APPE AL AS DEFECTIVE AND DID NOT ADMIT THE SAME. THIS IS HOW, THE APPEAL CAME TO BE DISMISSED ON THIS PRELIMINARY ISSUE. 3. THE LD. AR HAS GIVEN REASONS FOR NON-REMOVA L OF DEFECTS AND THE ABSENCE OF THE ASSESSEE DURING THE COURSE OF PROCEE DINGS BEFORE THE LD. FIRST APPELLATE AUTHORITY. I AM SATISFIED WITH SU CH REASONS TENDERED BY THE LD. AR FOR THE ABSENCE AND THE NON-REMOVAL OF D EFECTS BEFORE THE LD. CIT(A). I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY TO DEAL WITH THE APPEAL AFRESH. NEEDLESS TO SAY, THE ASSESSEE WILL REMOVE T HE DEFECTS IN THE APPEAL AND THE SAME SHALL BE DEALT WITH ON MERITS, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ITA NO.5786/DEL/2017 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 21 ST DECEMBER, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.