M/s. Singh Auto Link Pvt. Ltd., Bulandshahr V. DCIT, Bulandshahr

ITA 6770/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3824 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 15-12-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI

Judgement Text

SURYAIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.6770/DEL/2014 ASSESSMENT YEAR:2007-08 SINGH AUTO LINK PVT. LTD. 34, SHAGUN, SHIVPURI BULANDSHAHR V. DCIT BULANDSHAHR TAN/PAN:AABCS9125Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI M.P. RASTOGI, ADVOCATE RESPONDENT BY: SHRI KAUSHLENDRA TIWARI, D.R. DATE OF HEARING: 26 10 2017 DATE OF PRONOUNCEMENT: 26 10 2017 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST IMPUGNED ORDER DATED 16/10/2014 PASSED BY THE LD. CIT (APPEALS), MEERUT FOR THE QUANTUM OF ASSESSMENT PASSED UNDER SECTION 144/263 OF THE INCOME TAX ACT, 1961 FOR ASSESSMENT YEARS 2007-08. 2. THE ASSESSEE, BESIDES CHALLENGING THE ISSUES ON MERIT, HAS RAISED A PRELIMINARY ISSUE THAT THE LD. CIT(A) HAS ERRED IN LAW IN PASSING EX-PARTE ORDER REJECTING THE APPLICATION FOR ADJOURNMENT MOVED BY THE ASSESSEE STATING THAT HE WAS SUFFERING FROM TYPHOID AT THAT TIME. I.T.A. NO.6770/DEL/2014 2 3. ON A PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THE LD. CIT(A) HAS DISMISSED ASSESSEES ADJOURNMENT APPLICATION AND DECIDED THE APPEAL EX-PARTE WITHOUT GOING INTO MERITS OF THE CASE. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS GIVEN A UNDERTAKING THAT NOW PROPER COMPLIANCE WOULD BE MADE BEFORE THE LD. CIT (A) IF THE MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). 4. ON THE OTHER HAND, THE LD. D.R. OBJECTED FOR REMANDING THE MATTER BACK TO THE FILE OF THE LD. CIT (A) ON THE GROUND THAT AMPLE OPPORTUNITIES HAVE BEEN GIVEN BY THE LD. CIT(A). 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND ON A PERUSAL OF THE MATERIAL PLACED ON RECORD, WE FIND THAT THE LD. CIT(A) HAS REJECTED THE ADJOURNMENT APPLICATION WHICH WAS FILED BY THE ASSESSEE ON THE GROUND THAT ASSESSEE WAS SUFFERING FROM TYPHOID DURING THAT PERIOD. SINCE IT WAS A REASONABLE GROUND FOR NOT APPEARING ON THE DATE OF HEARING, THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE ARE REMANDING THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE MATTER AFRESH AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2017. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH OCTOBER, 2017 I.T.A. NO.6770/DEL/2014 3 JJ:2610 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER.