M/s. Varsha Spinning Mills Limited, New Delhi V. JCIT, New Delhi

ITA 6676/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6864 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-06-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 19-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Assessee Lawyers: S K CHATURVEDI
• Keywords: Principle of natural justice
• Section: 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI C.M.GARG, JM AND SHRI L.P.SAHU, AM ITA NO. 6676/DEL/2013 : ASSTT. YEA R : 1997-98 VARSHA SPINNING MILLS LIMITED C/O. M/S. S. CHATURVEDI & ASSOCIATES 305, DEEP SHIKHA, 8, RAJENDRA PLACE NEW DELHI VS JCIT SPL. RANGE-20 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACV2835K ASSESSEE BY : SHRI S.K. CHATURVEDI, CA REVENUE BY : MS. ANIMA BARNWAL , SR. DR DATE OF HEARING : 06.06.2016 DATE OF PRONOUNCEMENT : 27.07.2016 ORDER PER C.M.GARG, AM: THIS APPEAL BY THE ASSESSEE HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 29/07/2013 FOR AY 1997-98 PASSED IN FIRST APPEAL NO. 399/2007-08. THE SOLE GROUND OF THE ASSESSEE READS AS FOLLOWS : 1. THAT THE ACTION OF LD. CIT (APPEALS)-19, NEW DELHI BY CONFIRMING THE ASSESSMENT ORDER PASSED UNDER SECTIO N 144 OF THE INCOME TAX ACT, 1961, DISREGARDING THE FACTS AND CI RCUMSTANCES OF THE CASE, IS UNJUST, ARBITRARY AND AGAINST THE N ATURALS JUSTICE. 2. WE HAVE HEARD ARGUMENTS OF BOTH THE SIDES AND CAREF ULLY PERUSED THE RELEVANT ASSESSMENT ORDER AND IMPUGNED ORDER ITA NO.6676/DEL/2013 VARSHA SPINNING MILL S. LTD. 2 OF THE CIT(A). THE LD. AR POINTED OUT THAT NEITHER THE AO NOR THE CIT(A) PROVIDED DUE OPPORTUNITY OF HEAVING OF THE ASSESSEE AND THE CASE MAY KINDLY RESTORED TO THE FI LE OF THE AO FOR AFRESH ADJUDICATION. 3. THE LD. DR STRONGLY SUPPORTED THE ACTION OF THE AO AS WELL AS OF THE CIT(A) AND CONTENDED THAT WHENAFTER DUE SERVICE OF NOTICE THE ASSESSEE DID NOT ATTEND PROCE EDINGS THEN THE AUTHORITIES HAS NO OPTION BUT TO DECIDE TH E CASE/ APPEAL EX PARTE. HOWEVER, HE DID NTO RAISE ANY OBJE CTION TO THE PRAYER OF THE LD. AR AND SUBMITTED THAT IF IT I S FOUND NECESSARY AND PROPER THEN THE DEPARTMENT HAS NO SER IOUS OBJECTION TO RESTORING THE CASE TO THE FILE OF THE AO FOR AFRESH ADJUDICATION. 4. IN VIEW OF THE ABOVE SUBMISSIONS OF THE PARTIES WE ARE OF THE CONSIDERED OPINION THAT DUE TO ONE REASON OR OT HER. THE ASSESSED COULD NOT GET OPPORTUNITY TO PLACE HIS CASE PROPERTY BEFORE THE AO AND CIT(A) AND THUS TO MEET ENDS OF JUSTICE AND TO PREVENT INJURY CAUSED TO IT DUE TO VIOLATION OF PRINCIPLES OF NATURAL JUSTICE, WE FIND IT APPROPRIATE TO RESTORE THE CASE TO THE FILE OF THE AO FOR AFRESH AND DE NOVO FRAMING OF ASSESSMENT ORDER AFTE R ITA NO.6676/DEL/2013 VARSHA SPINNING MILL S. LTD. 3 AFFORDING DUE OPPORTUNITY OF HEARING TO THE ASSESSE . WE ORDER ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 27/07/2016) SD/ SD/- (L.P.SAHU) (C.M.GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27/07/2016 BINITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.6676/DEL/2013 VARSHA SPINNING MILL S. LTD. 4 DATE INITIAL 1. DRAFT DICTATED ON 06.07.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 06.07.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 27.7.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.