Rajhans Infratech Pvt Ltd, Delhi V. JCIT Circle-21(2), New Delhi

ITA 6076/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3961 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 17-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATI
• Assessee Lawyers: SATYJEET GOEL
• Keywords: Opportunity of being heard; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.6076/DEL./2019 ASSESSMENT YEAR 2015-16 M/S. RAJHANS INFRATECH PVT. LTD., M-32, 2 ND FLOOR, GREATER KAILASH-I, NEW DELHI 110 048. PAN AAACD0055F VS. THE JCIT, CIRCLE 21 (2), C.R. BUILDING, NEW DELHI - 002 (APP EL LANT) (RESPONDENT) FOR ASSESSEE : SHRI SATYJEET GOEL, ADVOCATE FOR REVENUE : SHRI SANJAY TRIPATI, SR. DR DATE OF HEARING : 02 .0 3 .20 20 DATE OF PRONOUNCEMENT : 02 .0 3 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-38, NEW DELHI, DATED 14.06.2019, FOR THE A.Y. 2015-2016 UNDER SECTION 154/143(3) OF THE I.T. ACT, 1961. 2. THE LD. CIT(A) NOTED THAT NONE APPEARED BEFORE HIM ON THE DATE FIXED, DESPITE NOTIFYING THE DATE OF HEARING. 2 ITA.NO.6076/DEL./2019 M/S. RAJHANS INFRATECH PVT. LTD., NEW DELHI. THEREFORE, APPEAL OF ASSESSEE DISMISSED, IN THE ABSENCE OF ASSESSEE WITHOUT DECIDING THE SAME ON MERITS. 3. 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)-38, 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 IN THE APPELLATE ORDER, BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.6076/DEL./2019 M/S. RAJHANS INFRATECH PVT. LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 02 ND MARCH, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.