M/s. Fruition Consultants Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 6002/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69429 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 03-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDDI SRIVASTAVA
• Assessee Lawyers: SANDEEP BHATNAGAR
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER I.T.A .NO.-6002/DEL/2012 (ASSESSMENT YEAR-2008-09) M/S FRUITION CONSULTANTS PVT. LTD. VS. ITO B-203/2, DDA FLATS, WARD-11(3), EAST OF KAILASH, NEW DELHI. NEW DELHI-110065 PAN: AAALF9195L (APPELLANT) (RESPONDENT) ASSESSEE BY:-SH. SANDEEP BHATNAGAR, CA. REVENUE BY:-MS. NIDDI SRIVASTAVA, SR. DR ORDER PER R. S. SYAL, AM. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE LD. CIT (A) ON 05.9.2012 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. FILTERING OUT THE UNNECESSARY DETAILS, IT IS OBS ERVED THAT THE ASSESSMENT IN THIS CASE WAS COMPLETED U/S 144 OF THE ACT DETER MINING TOTAL INCOME AT RS.12.78 LACS AS AGAINST THE RETURNED INCOME AT RS. NIL. THE LD. CIT (A) ALLOWED THE RELIEF ON CERTAIN ISSUES AND SUSTAINED THE REMAINING ADDITIONS. APART FROM MERITS, THE ASSESSEE IS AGGRIEVED AGAINS T NOT GRANTING ADEQUATE OPPORTUNITY BY THE AUTHORITIES BELOW BECAUSE OF THE ILLNESS OF ONE OF THE 2 DIRECTORS OF THE ASSESSEE COMPANY AT THE MATERIAL T IME. IT WAS PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO PUT FORTH ITS CLAIM IN CORRECT PERSPECTIVE BEFORE THE AUTHORITIES BELOW. N O SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. UNDER SUCH CIRCUMSTANCES, WE A RE OF THE CONSIDERED OPINION THAT IT WOULD BE IN THE FITNESS OF THE THIN GS, IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE AO. WE ORDER ACCORDINGLY AND DIRECT THE AO TO FRAME ASSESSMENT AFRESH AS PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL CO-OPERATION TO THE A O IN THE FRESH PROCEEDINGS. NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SUPPORT OF ITS CLAIM IN SUCH DE NOVO PR OCEEDINGS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/10/2013. SD/- SD/- ( RAJPAL YADAV ) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 31/10/2013 *AK VERMA* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR DATE INITIAL 1. DRAFT DICTATED ON 29-10-2013 PS 2. DRAFT PLACED BEFORE AUTHOR 29-10-2013 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29-10-2013 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *