Outokumpu India Pvt. Ltd., New Delhi V. JCIT Spl. Range-7, New Delhi

ITA 6685/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9119 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRI PRAKASH DUBEY
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.6685/DEL./2019 ASSESSMENT YEAR: 2016-17 OUTOKUMPU INDIA PVT. LTD., 1104-1107, ANSAL TOWER, 38, NEHRU PLACE, NEW DELHI VS. JCIT, SPL. RANGE-7, NEW DELHI PAN : AAAC O 8683Q (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER DATED 24.06.2019 PASSED BY THE LEARNED CIT(APPEALS)-38, N EW DELHI [IN SHORT THE LD. CIT(A)] FOR ASSESSMENT YEAR 2016-17 . APPELLANT BY NONE RESPONDENT BY SHRI SRIPRAKASH DUBEY, SR.DR DATE OF HEARING 24.12.2020 DATE OF PRONOUNCEMENT 08.01.2021 2 ITA NO. 6685/DEL./2019 2. NONE PRESENT FOR THE ASSESSEE. ON PERUSAL OF THE I MPUGNED ORDER, WE FIND THAT THE APPEAL HAS BEEN DECIDED EX-PARTY WITHOUT ANY ADJUDICATION ON MERIT. THE ASSESSEE WAS NOT GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 3. THE LEARNED DR SUBMITTED THAT ASSESSEE HAS NOT AVA ILED ANY OPPORTUNITY PROVIDED FOR PRODUCING EVIDENCES IN SUP PORT OF HIS CLAIM. 4. WE HAVE HEARD LEARNED DR THROUGH VIDEO CONFERENCING FACILITY ON THE ISSUE IN DISPUTE AND PERUSED THE RE LEVANT MATERIAL ON RECORD. THE LEARNED CIT(A) HAS DISMISSED THE APP EAL OBSERVING AS UNDER: 4. DETERMINATION 1 HAVE GONE THROUGH THE IMPUGNED ORDER AND FACTS OF THE CASE. THE APPELLANT HAS CHOSEN NOT TO APPEAR DURING THE APPEL LATE PROCEEDINGS. THEREFORE, ADDITION MADE BY THE ASSESSING OFFICER I S SUSTAINED, ON THE REASONS GIVEN IN THE ASSESSMENT ORDER. IN THE R ESULT, THIS APPEAL IS DISMISSED. 5. IN OUR OPINION, IN TERMS OF SECTION 250(6) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT), THE LD. CIT(A) IS R EQUIRED TO PASS REASONED ORDER ON MERIT EVEN IN THE CASE OF NONE RE PRESENTATION BY THE ASSESSEE. SINCE THIS APPEAL HAS BEEN DISMISS ED EX-PARTY WITHOUT DECIDING THE ISSUE IN DISPUTE ON MERIT, WE FEEL IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER DATED 2 4.06.2019 AND RESTORE THIS APPEAL BACK TO THE FILE OF THE LD. CIT(A) FOR PASSING A REASONED ORDER ON MERIT AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE ASSESSEE AND THE ASSESSING OFFICER. 3 ITA NO. 6685/DEL./2019 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2021. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 8 TH JANUARY, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI