Suhir Finance and Chits Pvt. Ltd., New Delhi V. ITO, Ward- 24(3), New Delhi

ITA 6617/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6547 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CIRCUMSTANCES OF CASE
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER ITA NO.6617/DEL/2018 ASSESSMENT YEAR: 2013-14 SUHIR FINANCE AND CHITS PRIVATE LIMITED PLOT NO.1, BG-1 & BG-2, GOURMET HUB, PASCHIM PURI, NEW DELHI-110063. VS. INCOME TAX OFFICER, WARD-24(3), NEW DELHI PAN : AAOCS 7131F (APPELLANT) (RESPONDENT) O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE W HEREIN THE CORRECTNESS OF THE ORDER DATED 29.08.2018 OF CIT(A)-31, NEW DELHI PERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROUNDS INCL UDING GROUND NO. 4 & 6 WHICH READS AS UNDER: 4. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE PROVISIONS OF LAW, THE LD. CIT APPEAL HAS ERRED IN PASSING THE APPELLATE ORDER WITHOUT APPLYING HIS OWN MIND AND RELYING BLINDLY ONLY ON THE ASSUMPTIONS AND PRESUMP TIONS OF THE LD. AO. 6. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE PROVISIONS OF LAW, THE LD CIT APPEAL HAS ERRED IN PASSING THE APPELLATE ORDER IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE AS NO SHOW CAUSE NOTICE WAS ISSUED TO THE APPELLANT COMPANY BEFORE SUSTAINING THE ADDITION. 2. THE LD. AR INVITING ATTENTION TO PARA 4 OF THE I MPUGNED ORDER SUBMITTED THAT THE ASSESSEE HAD MADE A PRAYER BEFORE THE CIT(A) TO AWAIT THE DECISION OF THE CIT(A) ON SIMILAR ISSUE PERTAINING TO THE EARLIER Y EAR, HOWEVER, DESPITE THE PRAYER APPELLANT BY SH. VIKAS JAIN, ADV. RESPONDENT BY SH. PRADEEP SINGH GAUTAM, SR. D.R. DATE OF HEARING 03.02.2020 DATE OF PRONOUNCEMENT 06.02.2020 05005 20 ITA NO.6617/DEL/2018 SUHIR FINANCE AND CHITS PVT. LTD. VS. ITO PAGE 2 OF 4 THE APPEAL WAS DECIDED BY THE CIT(A) IGNORING THE G ENUINE REQUEST. REFERRING TO THE ORDER OF THE LD. CIT(A) PERTAINING TO IMMEDIATELY P RECEDING ASSESSMENT YEAR, IT WAS HIS SUBMISSION THAT THE ASSESSEE HAS GOT A RELIEF T HEREIN AND IS HOPEFUL OF FURTHER RELIEF BEFORE THE ITAT. ACCORDINGLY, IT WAS HIS PRA YER THAT THE HEARING MAY BE ADJOURNED. 3. THE LD. SR. DR, ON THE OTHER HAND, REFER TO PARA 4 OF THE IMPUGNED ORDER SUBMITTED THAT IT APPEARS THAT THE APPEAL OF THE AS SESSEE WAS DECIDED EX-PARTE AS THE SAID PRAYER OF THE ASSESSEE WAS NOT ACCEPTED. ACCOR DINGLY IN THE CIRCUMSTANCES PRAYER FOR ADJOURNMENT WAS OPPOSED AND IT WAS HIS P RAYER THAT THE ISSUE MAY BE REMANDED TO THE CIT(A) FOR AN OPPORTUNITY OF BEING HEARD. 4. I HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. IT IS SEEN THAT THE ADDITION MADE BY THE ASSESSING OFFICE R BY AN ORDER U/S 143(3) IN THE PRESENT PROCEEDINGS WAS CHALLENGED BEFORE THE LD. C IT(A). THE CIT(A) REJECTED THE PRAYER FOR DEFERRING THE APPEAL FOR SOME TIME AND H AS CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER. ACCORDINGLY ADMITTEDLY TH E PRESENT APPEAL HAS BEEN PASSED WITHOUT GRANTING EFFECTIVE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. ACCORDINGLY IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTI ON TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REA SONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF ON 06 TH FEBRUARY, 2020. SD/- (DIVA SINGH) JUDICIAL MEMBER ITA NO.6617/DEL/2018 SUHIR FINANCE AND CHITS PVT. LTD. VS. ITO PAGE 3 OF 4 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR, ITAT NEW DELHI