Greenwood Govt.Officers Welfare Society, Noida V. ACIT,Circle-54(1), New Delhi

ITA 6841/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1592 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Keywords: 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.6841/DEL./2019 ASSESSMENT YEAR: 2015-16 M/S. GREENWOOD GOVT. OFFICERS WELFARE SOCIETY, PLOT NO. 10, POCKET P-2, SECTOR, OMEGA-I, GREATER NOIDA, DISTT. GAUTAM BUDH NAGAR, GUATAM BUDHA NAGAR, UTTAR PRADESH-201310 VS. ACIT, CIRCLE-54(1), NEW DELHI PAN : AAATG2745 C (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.06.2019 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-18, NEW DELHI, FOR ASSESSMENT YEAR 2015-1 6. 2. BRIEFLY STATED FACTS OF THE CASE ARE THAT THE ASSE SSEE IS A WELFARE SOCIETY REGISTERED UNDER THE SOCIETIES REGI STRATION ACT, 1860. IT EARNS INCOME FROM OTHER SOURCES. THE ASSES SEE FILED APPELLANT BY NONE RESPONDENT BY SHRI VED PRAKASH MISHRA, SR.DR DATE OF HEARING 15.02.2021 DATE OF PRONOUNCEMENT 15.02.2021 2 ITA NO.6841/DEL./2019 RETURN OF INCOME ON 16.06.2016, DECLARING NIL INCOM E. THE CASE WAS SELECTED FOR SCRUTINY. CONSEQUENTLY, THE ASSESS ING OFFICER PASSED ASSESSMENT ORDER ON 15.12.2017 AND MADE ADDI TION OF RS.23,37,301/- ON ACCOUNT OF INCOME FROM OTHER SOU RCES. BEING AGGRIEVED, THE ASSESSEE MOVED TO THE LEARNED CIT(A) . THE LEARNED CIT(A) OBSERVED THAT THE ASSESSEE HAS BEEN PROVIDED REASONABLE NUMBER OF OPPORTUNITIES BUT NEITHER WRITTEN SUBMIS SION HAS BEEN FILED, NOR ANY MATERIAL/ARGUMENT HAS BEEN BROU GHT BY THE ASSESSEE IN SUPPORT OF THE GROUNDS TAKEN DURING THE APPEAL AND IT APPEARED THAT THE ASSESSEE WAS NOT KEEN TO PURSUE T HE APPEAL. ACCORDINGLY, THE LEARNED CIT(A) DISMISSED THE APPEA L EX-PARTE WITHOUT DECIDING ON MERIT. 3. NONE PRESENT ON BEHALF OF THE ASSESSEE. WE HAVE HEA RD LEARNED DR THROUGH VIDEO CONFERENCING AND PERUSED T HE RELEVANT MATERIAL ON RECORD. 3. ON PERUSAL OF IMPUGNED ORDER, WE FIND THAT THE ASS ESEE DID NOT FILE ANY WRITTEN SUBMISSION, NOR ANY MATERIAL W AS PRODUCED BEFORE THE LEARNED CIT(A) TO SUPPORT ITS CASE, DESP ITE REASONABLE OPPORTUNITY BEING PROVIDED TO HIM, AND THE LEARNED CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE. WE ARE OF THE OPINION THAT IN TERMS OF SECTION 250(6) OF THE ACT THE LD. CIT(A) IS REQUIRED TO DISPOSE OFF THE APPEAL ON MERIT WITH HI S REASONING EVEN IN THE CASE OF NON-REPRESENTATION BY THE ASSES SEE. AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE APPEAL ON MERIT WIT H A REASONED ORDER, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO LD. CIT(A) TO DECIDE THE SAME WITH R EASONED AND SPEAKING ORDER AFTER ALLOWING REASONABLE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. 3 ITA NO.6841/DEL./2019 4. IN RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15 TH FEBRUARY, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI