Ekdant India Ltd, Noida V. ITO, Ward-8(1), New Delhi

ITA 6892/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9922 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 6892/DEL/2018 ASSESSMENT YEAR: 2015-16 EKDANT INDIA LTD. 2 ND FLOOR, RAMPAL AWANA COMPLEX, SANJAY MARKET, VILLAGE ATTA, SECTOR-27, NOIDA. PAN NO. AABCT8767F VS ITO WARD 8(1) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-3, DELHI DATED 29.08.2018. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 29 .01.2019 BY SPEED POST. THE SAID NOTICE HAS NOT BEEN RETURNED BACK BY THE POSTAL AUTHORITIES UN-SERVED. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING AND N EITHER ANY ADJOURNMENT APPLICATION WAS FILED. THE BENCH WAS O F THE VIEW THAT THE APPEAL CAN BE DISPOSED OF IN THE ABSENCE O F THE ASSESSEE CONSIDERING THE ARGUMENT OF THE DEPARTMENT REPRESEN TATIVES AND THE MATERIALS AVAILABLE ON RECORD. THEREFORE, THE APPEAL WAS HEARD DATE OF HEARING 02.04.2019 DATE OF PRONOUNCEMENT 02.04.2019 2 ITA NO. 6892/DEL /2018 EKDANT INDIA LTD. EX PARTE QUA THE ASSESSEE AND DISPOSED OF. CONSIDERING THE SUBMISSION OF THE DEPARTMENTAL REPRESENTATIVE. 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 ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON TH E DATE OF HEARING FIXED ON 21.05.2018, 29.05.2018 AND 29.08.2 018. 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. IN ABSENCE OF THE SAME IN MY CO NSIDERED VIEW THE DISMISSAL OF THE APPEAL OF ASSESSEE IS NOT JUST IFIED. 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 02/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 02.04.2019 *KAVITA ARORA 3 ITA NO. 6892/DEL /2018 EKDANT INDIA 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 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 02/04 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