M/s. Commander Realtors Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5875/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5592 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.NO.5875/DEL./2016 ASSESSMENT YEAR 2012-2013 M/S. COMMANDER REALTORS PVT. LTD., A-11, 1 ST FLOOR, NEETI BAGH, NEW DELHI. PIN-110049.PAN AACCC6431A VS., THE INCOME TAX OFFICER, WARD-6(2), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : MS. ASHIMA NEB, SR.DR DATE OF HEARING : 23.05.2019 DATE OF PRONOUNCEMENT : 03.06.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-35, NEW DELHI, DATED 16.09.2016, FOR THE A.Y. 2012-2013. 2. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING WHEN APPEAL WAS FIXED FOR HEARING ON CERTAIN DATES, NONE APPEARED ON BEHALF OF THE ASSESSEE AND ONLY ON ONE DATE OF 2 ITA.NO.5875/DEL./2016 COMMANDER REALTORS PVT. LTD., NEW DELHI. HEARING, REQUEST WAS RECEIVED FOR ADJOURNMENT. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE NOTED THAT ASSESSEE HAS NO INTENTION TO APPEAR AND TO DEFEND THE CASE. THEREFORE, APPEAL OF ASSESSEE WAS DISMISSED FOR NON-PROSECUTION AND NON-APPEARANCE. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R, WE ARE 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. 4. IN VIEW OF THE ABOVE, WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-35, 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 3 ITA.NO.5875/DEL./2016 COMMANDER REALTORS PVT. LTD., NEW DELHI. 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. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 03 RD JUNE, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.