CRA Exploration (India) Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 608/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91215 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-06-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEHAR RANJAN
• Assessee Lawyers: SHAILESH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.608/DEL/2014 ASSESSMENT YEAR : 2003-04 CRA EXPLORATION (INDIA) PVT. LTD., APARTMENT NO.100, A/5, GROUND FLOOR, THE CAPITAL COURT, OLOF PALME MARG, MUNIRKA, NEW DELHI 110 067. PAN : AAACC5417A VS. ACIT, CIRCLE-3(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHAILESH KUMAR, ADVOCATE RESPONDENT BY: SHRI NEEHAR RANJAN PANDEY, ADDL.CIT DATE OF HEARING : 17.06.2015 DATE OF PRONOUNCEMENT : 17.06.2015 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 22.11.2013 UPHOLDING THE PENALTY IMPOSED BY THE AO U/S 271(1)(C) OF THE ACT AMOUNTING TO RS.1,75,29,961/- IN RELATION TO THE ASSESSMENT YEAR 2003-04. ITA NO.608/DEL/2014 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVE D THAT THE AO PASSED ORDER U/S 271(1)(C) IMPOSING PENALTY OF RS.1.75 CRO RE. THE LD. CIT(A), VIDE HIS ORDER DATED 22.11.2013, DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BY NOTICING THAT THE ASSESSEE DID NOT APPEAR TO BE INTERESTED IN THE PROSECUTION OF THE APPEAL. IT GOES WITHOUT SAYING THAT THE LD. CIT(A) IS NOT AUTHORIZED TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . EVEN IF THERE IS NO PARTICIPATION OR CO-OPERATION BY THE ASSESSEE IN THE APPELLATE PROCEEDINGS, HE IS SUPPOSED TO DECIDE THE APPEAL EX PARTE , BUT, ON MERITS. SINCE THE LD. CIT(A) HAS NOT TOUCHED UPON THE MERIT S OF THE CASE AND DISMISSED THE APPEAL AT THE THRESHOLD, I SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO HIS FILE FOR DISPOSING OF THE INSTANT APPEAL, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 7 TH JUNE, 2015. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 17 TH JUNE, 2015. ITA NO.608/DEL/2014 3 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI