VAYUPUTRA STEEL PVT. LTD., NEW DELHI V. ACIT, CIRCLE- 26(1), NEW DELHI

ITA 6769/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9850 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• 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. 6769/DEL/2018 ASSESSMENT YEAR: 2009-10 VAYUPUTRA STEEL PVT. LTD. A-127, WAZIRPUR GROUP INDUSTRIAL AREA, DELHI. PAN NO. AAACV4372R VS ACIT CIRCLE 26(1) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY SH. PRATAP GUPTA, CA REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-9, NEW DELHI DATED 13.08.2018. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 02 .08.2018 BY SPEED POST. HOWEVER, THE SAME WAS RETURNED BACK WI TH THE POSTAL REMARKS NO SUCH PERSON. THE BENCH WAS OF THE VIE W THAT THE APPEAL CAN BE DISPOSED OFF IN THE ABSENCE OF THE AR OF THE ASSESSEE CONSIDERING THE ARGUMENTS OF THE DEPARTMENT REPRESE NTATIVE AND THE MATERIALS AVAILABLE ON RECORD. THEREFORE, THE APPEAL WAS HEARD EX PARTE QUA THE ASSESSEE AND DISPOSED OF CONSIDERING THE SUBMISSION OF THE DEPARTMENTAL REPRESENTATIVE. DATE OF HEARING 02.04.2019 DATE OF PRONOUNCEMENT 03.04.2019 2 ITA NO. 6769/DEL /2018 VAYUPUTRA STEEL P. LTD. 3. ON A PERUSAL OF THE ORDER OF THE CIT(A), IT IS O BSERVED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS THE ASSESSEE FAILED TO APPEAR ON THE DATE OF HEARING FIXED ON 08 .08.2016. 4. IT IS OBSERVED THAT IN THE APPELLATE ORDER PASSE D BY THE CIT(A), THE CIT(A) HAS STATED ABOUT THE ISSUANCE OF NOTICE OF HEARING TO THE ASSESSEE. THE CIT(A) NOWHERE STATES IN THE ORDER, WHETHER, THE NOTICE ISSUED TO THE ASSESSEE FOR HEAR ING WAS SERVED UPON THE ASSESSEE. 5. IN THE ABOVE BACKGROUND OF THE CASE, I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASON ABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 03.04.2019 *KAVITA ARORA 3 ITA NO. 6769/DEL /2018 VAYUPUTRA STEEL P. LTD. 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 02/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/04/2019 03/04/19 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 03/04 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 03/04 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 03/04 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03/0 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