Nikhil Sen, New Delhi V. ACIT, Circle- 66(1), New Delhi

ITA 6057/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3003 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 27-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI. AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.6057/DEL/2017 ASSESSMENT YEAR:2013-14 M/S NIKHIL SEN 73, JOR BAGH NEW DELHI V. ASST. CIT CIRCLE 66(1) NEW DELHI TAN/PAN:ARRPS8627B (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SALIL AGGARWAL, ADVOCATE RESPONDENT BY: MS. ASHIMA NEB, D.R. DATE OF HEARING: 01 12 2017 DATE OF PRONOUNCEMENT: 01 12 2017 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 9/8/2017, PASSED BY THE LD. CIT(A)-21, NEW DELHI FOR THE QUANTUM OF ASSESSMENT PAS SED UNDER SECTION 143(3) FOR ASSESSMENT YEAR 2013-14. 2. VIDE GROUNDS NO.1 TO 4, THE ASSESSEE HAS CHALLENGED THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DECID ING THE APPEAL EX-PARTE WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESS EE TO BE HEARD ON MERITS. 3. THE LD. COUNSEL FOR THE ASSESSEE, SHRI SALIL AGGARWA L DRAWING OUR ATTENTION TO PAGE 4 OF THE IMPUGNED ORDER, WHEREIN THE LD. CIT(A) HAS NOTED THE DATES OF ISSUANCE OF NOTI CES AND THE I.T.A. NO.6057/DEL/2017 2 DATE FIXED FOR HEARING AND POINTED OUT BEFORE THE LD. C IT(A) THAT, SO FAR AS THE DATE FIXED FOR HEARING ON 11/7/2017, TH E LD. COUNSEL FOR THE ASSESSEE HAD DULY APPEARED BEFORE THE LD. CIT (A) ALONG WITH WRITTEN SUBMISSIONS, HOWEVER, THE SAME WAS NOT TAK EN ON RECORD AND WAS INFORMED THAT A FRESH NOTICE SHALL BE I SSUED. THEREAFTER, A NOTICE WAS SENT FROM THE OFFICE OF THE LD . CIT(A) FIXING THE DATE OF HEARING FOR 8/8/2017, WHICH, MR. A GGARWAL STATED THAT IT HAS NOT BEEN SERVED UPON THE ASSESSEE. LD. COUNSEL FURTHER SUBMITTED THAT THE LD. CIT(A), AS PER MAN DATE OF LAW, WAS REQUIRED TO GIVE HIS FINDINGS ON MERITS, WH ICH HE HAS NOT DONE AND, THEREFORE, GREAT HARDSHIP AND PREJUDICE HAS CAUSED TO THE ASSESSEE. UNDER THESE FACTS AND CIRCUMSTANCES, HE PRAYED THAT THE MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD . CIT(A) FOR DECIDING IT AFRESH AND IN ACCORDANCE TO LAW. 4. THE LD. D.R. ALSO ACCEPTED THAT THE MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) AND ASSES SEE SHOULD ENSURE THAT ON THE DATE FIXED FOR HEARING, ASSESSEE AP PEARS AND REPRESENT ITS CASE. 5. IN VIEW OF THE AFORESAID FACTS AND CIRCUMSTANCES AND I N THE INTEREST OF JUSTICE, WE FEEL THAT THE MATTER SHOULD B E RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFR ESH AND IN ACCORDANCE WITH THE LAW AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL MOVE AN APPLICATION BEFORE THE LD. CIT(A) FOR EARLY HEARING O F THE MATTER AND SHALL COMPLY WITH THE NOTICES SENT FROM THE OFFICE OF THE LD. CIT(A) FOR HEARING. WITH THESE DIRECTIONS, THE MATTER I S RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL EXPEDITIOUSLY. I.T.A. NO.6057/DEL/2017 3 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER, 2017. SD/- SD/- [O. P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:1 ST DECEMBER, 2017 JJ:0112 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. I.T.A. NO.6057/DEL/2017 4