M/s Kaisons Constructions Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 6676/DEL/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1938 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 29-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LD CIT APPEALS DELHI; PERTAINS TO ASSESSMENT YE
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Opportunity of being heard; Period of limitation

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI SHRI G.S. PANNU, HONBLE VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 6676/DEL/2016 ASSTT. YEAR: 2013-14 O R D E R PER SHRI SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST ORDER DATED 3.11.2016 PASSED BY THE LD. CIT (APPEALS) 5, DELHI AND PERTAINS TO ASSESSMENT YEAR 2013-14. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT LD. CIT (APPEALS) HAS TREATED THE ASSESSEES APPEAL, WHICH WAS FILED BEFORE HIM IN PAPER M/S. KAISONS CONSTRUCTIONS PVT. LTD. 48, POCKET -1, JASOLA NEW DELHI 110 025 PAN AAACK4809Q VS. ITO, WARD -14 (1) NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K. SAMPATH, SHRI V. RAJA KUMAR, ADVOCATE DEPARTMENT BY : SHRI C.P. SINGH, SR. DR DATE OF HEARING 19 /11 /201 9 DATE OF PRONOUNCEMENT 26 /11/2019 ITA NO. 6676/DEL-2016 KAISONS CONSTRUCTIONS PVT. LTD. VS ITO 2 FORMAT, AS NON- EST AND HAS DISMISSED THE SAME IN LIMINE AND EX PARTE WITHOUT PROVIDING OPPORTUNITY OF HEARING. LD. AR SHRI K. SAMPATH HAS PRAYED FOR RESTORING THE APPEAL TO THE FILE OF LD. CIT (APPEALS) FOR ADJUDICATION ON MERITS. 3. LD. SR. DR SHRI C.P. SINGH HAS SUBMITTED THAT THE LD. CIT (APPEALS) COULD NOT HAVE PROCEEDED WITH THE DISPOSAL OF THE APPEAL FILED IN THE PAPER FORM BECAUSE THE ASSESSEES ARE MANDATORILY REQUIRED TO FILE APPEALS IN THE ELECTRONIC FORM IF THE APPEAL HAS BEEN FILED AFTER 15.6.2016. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE ALSO PERUSED THE IMPUGNED ORDER. IT IS SEEN THAT THE LD. CIT (APPEALS), WHILE DISMISSING THE ASSESSEES APPEAL FILED IN THE PAPER FORM, HAS ALSO OBSERVED IN PARA 3.5 THAT THE ASSESSEE HAS FILED APPEAL ELECTRONICALLY ALSO ON 3.10.2016 WHICH WOULD BE CONSIDERED IN DUE COURSE OF TIME AND HAVING DUE REGARD TO THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY. ALTHOUGH, IT IS UNDISPUTED THAT THE ASSESSEE HAS NOT FILED THE APPEAL ELECTRONICALLY WITHIN THE LIMITATION OF PERIOD, THE FACT REMAINS THAT THE APPEAL HAS BEEN FILED IN THE PAPER FORM WITHIN THE PERIOD OF LIMITATION. IT IS ALSO UNDISPUTED THAT SUBSEQUENTLY THE ASSESSEE HAS FILED THE APPEAL ITA NO. 6676/DEL-2016 KAISONS CONSTRUCTIONS PVT. LTD. VS ITO 3 ELECTRONICALLY. THEREFORE, IN OUR CONSIDERED VIEW THE MATTER NEEDS TO BE RESTORED TO THE FILE OF THE LD. CIT (APPEALS) FOR BEING CONSIDERED ON MERITS AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS SO DIRECTED ACCORDINGLY. 5. IN THE FINAL RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER, 2019. SD/- SD/- (G.S. PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER DATED: 26/11/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI