Richmond Educational Society, Noida V. JCIT, Range-1, Noida

ITA 6022/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2766 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 25-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.6022/DEL/2017 (ASSESSMENT YEAR 2011-12) M/S RICHMOND EDUCATIONAL SOCIETY D-108, SECTOR-41, NOIDA-201 301 (U.P.) PAN AABTR 0992D VS. JT . CIT , RANGE- 1, NOIDA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAJNISH AGGARWAL, CA RESPONDENT BY SMT. SUSHMA SINGH, CIT- DR DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 30.03.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, NOIDA {CIT(A)} FOR ASSESSMENT YEAR 2011-12. 2 ITA NO.6022/DEL/2017 M/S RICHMOND EDUCATIONAL SOCIETY VS. JT.C IT 2.0 AT THE OUTSET, THE LD. AUTHORIZED REPRESENTA TIVE (AR) SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DECID ED AGAINST THE ASSESSEE BEING NOT REPRESENTED BEFORE THE LD. CIT(A ). THE LD. AUTHORIZED REPRESENTATIVE ALSO SUBMITTED THAT AN ID ENTICAL FACT OF ASSESSEE NOT BEING REPRESENTED BEFORE THE LD. CIT(A ), THE TRIBUNAL IN EARLIER ASSESSMENT YEAR HAD RESTORED THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR THE PURPOSE OF BEING ADJUDICATED ON MERITS. THE LD. AUTHORIZED REPRESENTATIVE PRAYED THAT THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. C IT(A). 3.0 AT THE TIME OF HEARING, THE LD. DEPARTME NTAL REPRESENTATIVE (DR) AGREED THAT THE APPEAL MAY BE RESTORED TO THE FILE OF LD. CIT(A). 4.0 HAVING HEARD BOTH THE PARTIES, AND IN VIEW OF THE FACT THAT THE ASSESSEE WAS NOT REPRESENTED BEFORE THE LD. CIT (A) AND THE ORDER OF THE LD. CIT(A) WAS PASSED EX-PARTE QUA THE ASSESSEE WITHOUT LOOKING INTO THE MERITS OF THE CASE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, AND, AS BOTH SIDES HAVE AGREED TO THIS AT THE TIME OF HEARING BEFORE US; WE DEEM IT APPROPRIATE TO RESTORE THIS 3 ITA NO.6022/DEL/2017 M/S RICHMOND EDUCATIONAL SOCIETY VS. JT.C IT APPEAL TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO ADJUDICATE THE ISSUES AT HANDS AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. WE ALSO DIRECT THE ASSESSEE TO FU LLY CO-OPERATE WITH THE FIRST APPELLATE PROCEEDINGS, FAILING WHICH THE L D. CIT(A) SHALL BE AT LIBERTY TO PASS SPEAKING ORDER EX-PARTE QUA THE ASSESSEE IN ACCORDANCE WITH LAW. 5.0 IN THE FINAL RESULT, THE APPEAL OF THE ASS ESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 25 TH FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/02/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI