GSR INDUSTRIES, NOIDA V. ITO WARD-1(4), NOIDA

ITA 6665/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9356 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: PRAKASH SINHA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 6665/DEL/2018 ASSESSMENT YEAR: 2013-14 GSR INDUSTRIES 187-188-189, NSEZ NOIDA, DADRI ROAD, PHASE-2, GAUTAM BUDH NAGAR, NOIDA, UTTAR PRADESH. PAN NO. AAJFG0729P VS ITO WARD 1(4) NOIDA APPELLANT RESPONDENT ASSESSEE BY SH. PRAKASH SINHA, CA REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-1, NOIDA DATED 30.07.2018. 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE ARGUED AND SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMI SSED BY THE CIT(A) ON THE GROUND THAT ASSESSEE DID NOT APPEAR O N THE DATE OF HEARING FIXED ON 16.10.2017. THE CIT(A) OBSERVED T HAT THE ASSESSEE HAD RECEIVED A NOTICE ON 07.07.2018 FOR TH E HEARING DATE OF HEARING 03.04.2019 DATE OF PRONOUNCEMENT 04.04.2019 2 ITA NO. 6665/DEL /2018 GSR INDUSTRIES SCHEDULED FOR 10.07.2018 AND THE APPELLANT HAD ENOU GH TIME AVAILABLE TO PREPARE ITS CASE. ON THE OTHER HAND, THE CONTENTION OF THE ASSESSEE IS THAT THE ASSESSEE WAS PREPARING A P APER BOOK TO BE FILED BEFORE THE CIT(A) AND HAVE REQUESTED FOR ADJO URNMENT OF HEARING BY AT LEAST 15 DAYS. HE HAS SUBMITTED THAT THE CIT(A) WAS NOT JUSTIFIED IN NOT GRANTING TIME TO THE ASSESSEE AND DISMISSING THE APPEAL OF THE ASSESSEE. THEREFORE, THE ORDER O F THE CIT(A) SHOULD BE SET ASIDE AND THE MATTER BE REMANDED TO H IS FILE FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE. 3. THE DR HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I AM OF THE CONSIDERED VIEW THAT THE CIT(A) WAS NOT JUSTIFIED I N REJECTING THE ADJOURNMENT APPLICATION OF THE ASSESSEE, WHEREIN TH E AR OF THE ASSESSEE SOUGHT TIME FOR FILING PAPER BOOK BEFORE H IM. IT IS ALSO AN UNDISPUTED FACT THAT NOTICE OF HEARING FOR 10.07.20 18 WAS RECEIVED BY THE ASSESSEE ONLY ON 07.07.2018 AND, THEREFORE, THE ASSESSEE DID NOT HAVE SUFFICIENT TIME TO PREPARE THE PAPER B OOK AND HENCE, REQUESTED FOR TIME. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, I SET ASIDE THE ORDER OF THE CIT(A) AND RE MAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL OF THE AS SESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO. 6665/DEL /2018 GSR INDUSTRIES 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 04.04.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 03/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 04/04 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 04/04 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 04/04 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04/0 4 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO. 6665/DEL /2018 GSR INDUSTRIES