Open Mind Services Ltd., Gurgaon V. ITO, New Delhi

ITA 694/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3201 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 27

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 694/DEL/201 7 ASSESSMENT YEAR : 2012-13 OPEN MIND SERVICES LTD. B-2-943, SPACE 1- TECH PARK SOHNA ROAD GURGAON PAN AAACO9468R VS. ITO WARD-19(2) NEW DELHI (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD.CIT(A) 11, NEW DELHI DATED 5 TH DECEMBER, 2016 FOR ASSESSMENT. YEAR 2012-13 CHALLENGING THE LEVY OF PENALTY U/S 27 1(1)(C) OF THE I.T. ACT. AFTER HEARING LD. DR I, AM OF THE VIEW THE MAT TER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). LD. CIT(A) NOTED THE CERTAIN DATES OF HEARING ON WHICH ASSESSEE DID NOT MAKE ANY COMPLIANCE TO THE NOTICES. LD. CIT(A) THEREFORE NOT ED THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THEREFORE TH E APPEAL OF ASSESSEE IS DISMISSED. ACCORDING TO SECTION 250 (6) OF THE I .T. ACT LD. CIT(A) IS ASSESSEE BY : NONE DEPARTMENT BY: MS. BADOBANI, SR. DR DATE OF HEARING 24/05/2017 DATE OF PRONOUNCEMENT 24/05/2017 ITA NO. 694/DEL/2017 OPEN MIND SERVICES LTD. VS. ITO PAGE 2 OF 2 REQUIRED TO GIVE REASONS FOR DECISION IN THE APPELL ATE ORDER EVEN IF ASSESSEE APPEARS BEFORE HIM OR NOT. THEREFORE, ORDE R OF LD. CIT(A) CANNOT BE SUSTAINED IN LAW. 2. I ACCORDINGLY SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH DIRECTION TO RE -DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW BY GIVING REASONS F OR DECISION IN THE APPELLATE ORDER. LD. CIT(A) SHALL GIVEN REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 24/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR