M/s. Delhi Financial Corporation, New Delhi V. DCIT, New Delhi

ITA 6317/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5510 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-03-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 21-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: K K DHAWAN MANAGER
• Keywords: Opportunity of being heard; Non compliance; Non passing of speaking order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI) BEFORE SHRI U. B. S. BEDI, JUDICIAL MEMBER AND SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. NO. 6317 /DEL/2012 (ASSESSMENT YEAR 2005-06) DELHI FINANCIAL CORPORATION, VS. DCIT, CIRCLE 10( 1), 37-38, PANKHA ROAD, INSTITUTIONAL AREA, NEW DELHI D BLOCK, JANAKPURIM DELHI 110 058 PAN/GIR NO.: AAACD4425F (APPELLANTS) (RESPONDENTS) ASSESSEE BY : SHRI K K DHAWAN, MANAGER DEPARTMENT BY: SMT. NIDHI SRIVASTAVA, SR. DR ORDER PER U B S BEDI, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY LD. CIT(A) XIII, NEW DELHI DATED 18.10.2012 RELEVANT TO ASSESSMENT YEAR 2005- 06 WHEREBY ASSESSEE CHALLENGED REASSESSMENT PROCEED INGS, CONFIRMING ADDITION OF RS.311 LACS WITHOUT ALLOWING ELIGIBLE D EDUCTION U/S 36(1(VIII) BY PASSING NON SPEAKING ORDER WITHOUT GRANTING ADEQUAT E OPPORTUNITY OF BEING HEARD. 2. SHRI K K DHAWAN, MANAGER OF THE ASSESSEE CORPORA TION ATTENDED ON BEHALF OF THE ASSESSEE WHEREAS LD. D.R. REPRESENTED THE DEPARTMENT. 3. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT LD. CIT(A) HAS JUST CONFIRMED THE ORDE R OF THE A.O. FOR NON COMPLIANCE OF THE ASSESSEE IN APPEAL PROCEEDINGS WI THOUT DISCUSSING OR CONSIDERING THE ORDER OF THE A.O. AND GROUNDS RAISE D IN THE APPEAL. I.T.A. NO. 6317/DEL/2012 2 WHEREAS, AS PER THE RELEVANT PROVISIONS OF LAW, LD. CIT(A) IS BOUND TO DECIDE THE APPEAL ON MERIT EVEN IF ASSESSEE DEFAULT ED IN APPEARANCE. THEREFORE, IN THE INTEREST OF JUSTICE AND IN ORDER TO HAVE FAIR PLAY IN THE MATTER, WE FIND IT JUST AND APPROPRIATE TO SET ASID E THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DI RECTION TO REDECIDE THE APPEAL AFRESH AFTER GIVING DUE OPPORTUNITY TO THE A SSESSEE AS WELL AS TO THE A.O. WE HOLD AND DIRECT ACCORDINGLY. 4. AS A RESULT, APPEAL OF THE ASSESSEE GETS ACCEPTE D FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER CO NCLUSION OF THE HEARING ON 26 TH MARCH 2014. SD./- SD./- (J. S. REDDY) (U.B.S.BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 26 TH MARCH, 2014. SP. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXV, NEW DELHI AR, ITAT, 5. CIT(ITAT), NEW DELHI NEW DELHI