Baani Capitals, New Delhi V. ITO, New Delhi

ITA 6286/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6525 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 27-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NO.6286/DEL./2013 (ASSESSMENT YEAR : 2009-10) M/S. BANNI CAPITALS, VS. ITO, WARD 26 (2), WZ 107R, PLOT NO.132, NEW DELHI. GROUND FLOOR, OLD VISHNU GARDEN, NEW DELHI 110 018. (PAN : AAIFB7340Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJIV KUMAR, ADVOCATE REVENUE BY : SHRI S.K. JAIN, DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE CIT (APPEALS)-XXIV, NEW DELHI DATED 30.09.2013 FOR THE ASSESSMENT YEAR 2009 -10. 2. AT THE OUTSET, THE LD. AR POINTED OUT THAT THE A SSESSMENT ORDER IS FRAMED U/S 144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER THE A CT) MEANING THE ASSESSEE COULD NOT ATTEND THE ASSESSMENT PROCEEDINGS BEFORE THE AO , SO HE HAS PASSED ORDER U/S 144 OF THE ACT AND IN THE IMPUGNED CIT (A)S ORDER ALSO , THE ASSESSEE COULD NOT PARTICIPATE BECAUSE OF THE ILLNESS OF THE FAMILY MEMBER OF THE DIRECTOR. LD. AR BROUGHT TO OUR ATTENTION THE DISCHARGE SUMMARY FROM SIR GANGA RAM HOSPITAL, DEPARTMENT OF NEPHROLOGY. ACCORDING TO THE LD. AR, NON-PARTICIPA TION BEFORE THE AO / CIT (A) WAS 2 ITA NO.2094/DEL/2013 ITA NO.2165/DEL/2013 NOT DELIBERATE BUT BECAUSE OF SERIOUS ILLNESS OF TH E FAMILY MEMBER OF THE DIRECTOR AND SO, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PLACE FACTS AND EXPLAIN THE AO THE TRANSACTIONS IN THE CORRECT PERSPECTIVE. THE LD. A R UNDERTAKES TO COOPERATE WITH THE AUTHORITIES AND THE LD. DR DOES NOT HAVE ANY OBJECT ION IF THE MATTER IS REMANDED BACK TO THE AO BUT HE WANTS THE ASSESSEE TO COOPERATE FU LLY BEFORE THE AO. THE LD. AR AGREES TO THE SAID CONDITION MADE BY THE LD. DR. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORD. WE FIND THAT THE AO HAS PASSED ORDER U/S 144 OF THE ACT AS NO ONE APPEA RED BEFORE HIM AND THE IMPUGNED CIT(A)S ORDER WAS ALSO PASSED EX-PARTE. LD. AR TO OK OUR ATTENTION TO HOSPITAL BILL OF SIR GANGA RAM HOSPITAL TO SUPPORT HIS CONTENTION TH AT BECAUSE OF THE ILLNESS OF FAMILY MEMBER OF THE DIRECTOR, THE ASSESSEE COULD NOT PART ICIPATE IN THE PROCEEDINGS BEFORE THE AO AND CIT (A). IN THE LIGHT OF THE SAID FACTS AND IN THE INTEREST OF JUSTICE, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDERS AND REMAN D THE MATTER BACK TO THE FILE OF THE AO TO BE HEARD DE NOVO AND THE ASSESSMENT SHOULD BE COMPLETED, OF COURSE AFTER PROVIDING AN OPPORTUNITY TO THE ASSESSEE AND THE AS SESSEE SHOULD COOPERATE WITH THE ASSESSMENT PROCEEDINGS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF MARCH, 2016. SD/- SD/- (J.S. REDDY) (A.T. VAR KEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 8 TH DAY OF MARCH, 2016/TS 3 ITA NO.2094/DEL/2013 ITA NO.2165/DEL/2013 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)- XXIV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.