Saket Metal Technocraft Pvt Ltd, New Delhi V. DCIT Circle-22(1), New Delhi

ITA 6905/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9557 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.6905/DEL./2019 ASSESSMENT YEAR 2015-16 SAKET METAL TECHNOCRAFT PVT. LTD. B-128, PREET VIHAR, VIKAS MARG, NEW DELHI. PAN NO. AAACE2957K VS. DCIT CIRCLE 22(1) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI PRAKASH DUBEY, SR. DR DATE OF HEARING : 04.01.2021 DATE OF PRONOUNCEMENT : 04.01.2021 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-XXV, NEW DELHI DATED 12.0 6.2019 FOR AY 2015-16. 2. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING T HROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. I HAVE HEARD LD. DR AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 2 ITA.NO.6905/DEL./2019 4. IN THIS CASE, LD. CIT(A) HAS NOTED CERTAIN DATES OF HEARING WHICH WERE FIXED FOR HEARING OF THE APPEAL. IT IS ALSO NOTED THAT ASSESSEE HAS BEEN REPEATEDLY SEEKING ADJOURNME NT. LD. CIT(A), THEREAFTER, REPRODUCED THE ENTIRE ASSESSMEN T ORDER IN THE IMPUGNED ORDER AND CONCLUDED THAT SINCE THE ASS ESSEE DID NOT PRESS THE APPEAL DESPITE SEVERAL OPPORTUNITIES. THEREFORE, IN ABSENCE OF ANY COUNTER TO THE ASSESSMENT ORDER A PPEAL OF ASSESSEE WAS DISMISSED. 5. THE FACTS NOTED BY THE LD. CIT(A) IN THE IMPUGNE D ORDER CLEARLY SHOW THAT THE IMPUGNED ORDER IS VIOLATIVE O F SEC. 250(6) OF THE IT ACT. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), LD. CIT(A) SHALL HAVE TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN THE APPEL LATE ORDER. SINCE THE LD. CIT(A) IN ABSENCE OF THE ASSESSEE MER ELY DISMISS THE APPEAL OF THE ASSESSEE IN DEFAULT, WOULD CLEARL Y SHOW THAT IMPUGNED ORDER IS VIOLATIVE OF SEC. 250(6) OF THE I T ACT AND, AS SUCH, CANNOT BE SUSTAINED IN LAW. 6. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A )-XXV, NEW DELHI WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE STRICTLY ON MERITS GIVING REASONS FOR DECISION IN T HE APPELLATE ORDER. LD. CIT(A) IS DIRECTED TO GIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA.NO.6905/DEL./2019 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2021. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 04.01.2021 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.