Saidham Overseas Pvt. Ltd., Gurgaon V. DCIT Circle-22(1), New Delhi

ITA 6463/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1017 (ITAT-DELHI)
• Duration Of Justice: 3 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 31-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6463/DEL/2019 Assessment Year 2015-16 Saidham Overseas Pvt. Ltd. 397, Udyog Vihar, Phase-5, Gurgaon. v. DCIT, Circle-22(1), New Delhi. TAN/PAN: AAOCS7212H (Appellant) (Respondent) Appellant by: None Respondent by: Shri Abhishek Kumar, Sr.D.R. Date of hearing: 20 06 2022 Date of pronouncement: 02 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een filed at th e in s tan ce o f th e assesse e ag ain st t h e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-XXV, New Delh i [‘CIT(A)’ in sh o rt] d ated 1 3 .0 6 .2 019 arisin g fro m th e a ssess men t o rd er d ated 2 9 .1 2 .2 01 7 p assed b y the Assessin g Offic er (AO) u n d er Sectio n 1 43 (3 ) o f th e In co me Tax Act, 1 9 6 1 (th e Act ) co n cern in g AY 20 1 5 -1 6 . 2 . As p er its g ro u nd s o f ap p eal, th e asse ssee h as ch allen g e d th e d isal lo wan ce mad e b y th e Assessin g Officer u n d er Sect io n 1 4 A to th e tu n e o f Rs.1 8 ,3 4 ,6 5 8 /-. 3. W h en th e mat te r w as cal le d f or he ar in g, no ne ap pe are d f or th e ass es se e. A cco rd in gl y, th e ma tte r is pr oce ed ed e x-par te . 4 . On p eru sal o f th e o rd er o f th e C IT(A), we stra igh taway I.T.A. No.6463/Del/2019 2 n o tice th a t th e CIT (A) h as d ismi ssed th e ap p eal b efo re i t fo r wan t o f p ro secu tio n and n on atten d an ce b y a v ery cryp tic o rd er. In th is reg ard , we n o tice fro m th e c ase re co rd s th at assesse e h ad fi le ap p lica tio n fo r a d jo u rn men t o f h earin g b efo re th e CIT(A) in p u rsu an ce o f no ti ce issu ed u n d er Sect io n 2 5 0 o f th e Act. Th e CIT(A) ev en tu ally d eclin ed to en tert ain th e ad jo u rnme n t in v o k ed th e d o ctrin e o f vig i la n tib u s n o n d o rmien tib u s wh erein i ts is o rd ain ed so - • Law will h elp o n ly th o se wh o are v ig ilan t . Law will n o t assis t th o se wh o are care les s o f h i s/h er rig h t. In o rd er to cla i m o n e’s rig h t, sh e/h e mu st b e watch fu l o f h is /her rig h t. On ly th o se p erso ns, wh o are wat ch fu l an d care fu l o f u sin g h is/h er rig h ts , ar e en ti tled to th e b en efits o f l aw. • A p erso n wh o h as k ep t mu m d u ri n g th e sta tu to ry p eriod can n o t clai m fo r t h e en fo rcemen t o f rig h t after th e st at u to ry li mita t io n . 5 . We straig h tway refer to Sec tio n 2 5 0 (6) o f th e Act wh ich en jo in s th at th e C IT(A) sh all st at e th e p o in ts fo r d etermin at io n b efo re i t an d th e d ecis io n sh all b e ren d ered o n such p o in ts alo n g with reaso n s fo r th e d ecisio n . T h u s, it is in cu mb en t u p o n th e CIT(A) to d eal wit h th e g ro un d s on mer its ev en in ex p arte o rd er. In v iew o f Sec t io n 2 5 0 (6) o f th e Ac t, th e CIT(A) h as n o p o wer to d ismiss an ap p eal o n acco un t o f n on -p ro secu tio n . This v iew is also tak en b y th e Ho n’b le Bo mb ay Hig h Co u rt in case o f CIT vs. Premku ma r Arju n da s Lu th ra HUF (2 0 1 7 ) 2 9 1 CTR 6 1 4 (Bo m. ). A b are g lace o f th e o rd er o f th e CIT(A) sh ows th at CIT(A) h as n o t ad d ressed itse l f o n th e v ario u s p o in ts p laced fo r its d e t ermin at io n I.T.A. No.6463/Del/2019 3 at a ll an d d ismi ssed th e ap p eal o f assess ee fo r d efau l t in n o n app earan ce. Need less to say , th e CIT(A) p lay s role o f b o th ad ju d icat in g au th o rity as wel l as ap p ella te au th o rity . Th u s, th e CIT(A) co u ld n o t h av e sh un n ed th e ap p eal fo r n o n - co mp li an ce with o u t ad d ressin g th e issu e o n mer it s. 6 . In th e to tal i ty o f t h e circu ms tan ces , we co n sid er it ju s t and ex p ed ien t to resto re th e ma tter b ack to th e CIT(A) in th e larg er in teres t o f ju s ti ce with a v iew to en ab le th e asse ss ee to av ai l p ro p er o pp o rtu n ity fo r d isp o sal o f ap p eal b y th e CIT(A) on v ario u s p o in ts. Ne ed less to s ay , th e assesse e sh a ll ex te n d fu ll co - o p eratio n to th e CIT(A) with o u t an y d emu r, fai lin g wh ich , th e CIT(A) sh all at li b erty to co n clu d e th e ap p ella te pro ceed in g s in acco rd an ce with law. Hen ce, th e o rd er o f th e CIT(A) ap p ealed ag ain st, is se t as i d e an d all th e is s u es raised in th e imp u g n ed ap p eal are res to red b ack to th e file o f th e CIT(A) fo r fresh ad ju d icat io n in acco rd an ce with law after g iv in g reaso n ab le o p po rtu n ity o f h ea rin g to th e asses se e. 7 . In th e resu l t, ap p eal o f th e as sesse e i s al lo wed fo r s ta ti sti cal p u rpo ses. Order pronounced in the open Court on 02/08/2022. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/07/2022 Prabhat