Nalwa Sons Investments Ltd., Hisar V. ACIT, New Delhi

ITA 695/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4321 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 06-04-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 04-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PEEYUSH SONKAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

ITA NO. 695/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 695/DEL/2011 A.Y. : 2003-04 NALWA SONS INVESTMENTS LTD., O.P. JINDAL MARG, HISAR 125005 (PAN/GIR NO. : AAACJ 2734R) VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 4(1), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. K.V.S.R. KRISHNA, CA DEPARTMENT BY : SH. PEEYUSH SONKAR, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM PER SHAMIM PER SHAMIM PER SHAMIM YAHYA: AM YAHYA: AM YAHYA: AM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 15.11 .2010 AND PERTAINS TO ASSESSMENT YEAR 2003-04. 2. THE FIRST ISSUE RAISED IS THAT LD. COMMISSIONER O F INCOME TAX (APPEALS) ERRED IN DISMISSING THE APPEAL EXPARTE. 3. IN THIS CASE ASSESSEE FILED APPEAL BEFORE THE LD . COMMISSIONER OF INCOME TAX (APPEALS), AGAINST THE ORDER U/S 143(1) OF THE IT ACT DATED 15.3.2004 PASSED BY THE ACIT, NEW DELHI. LD. COMMISS IONER OF INCOME ITA NO. 695/DEL/2011 2 TAX (APPEALS) DISMISSED THE APPEAL FOR NON-PROSECUT ION AND DELAY IN FILING APPEAL BY A VERY LACONIC ORDER AS UNDER :- THIS APPEAL HAS BEEN FILED AGAINST THE ORDER U/S 1 43(1) DATED 15.3.2004 CLAIM TO HAVE BEEN SERVED ON 07.4.2004. HO WEVER, THE APPEAL HAS BEEN FILED ON 1 ST OF JULY, 2009. THE APPELLANT HAS NOT FILED REASONS FOR DELAY OF FILING OF THIS APPEA L. NOTICES WERE ISSUED FOR HEARING ON 27.9.2010, 7.10.2010 AND 10. 11.2010 BUT NON APPEARED AND NO APPLICATION FOR ADJOURNMENT ETC. WERE FILED ON THOSE DAYS. SINCE THE ASSESSEE HAS NOT EXPLAINED THE REASONS FOR INORDINATE DELAY IN FILING THIS APPEAL, THE APP EAL HAS BEEN DISMISSED. THE APPEAL IS DISPOSED AS ABOVE FOR STA TISTICAL PURPOSE. 4. AGAINST THE ABOVE ORDER, THE ASSESSEE HAS CONTEN DED THAT EXCEPT ONE NOTICE DATED 27.9.2010, NO OTHER NOTICE WAS RECEIVED BY THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RELEVANT RECORDS. WE FIND THAT IT WAS INCUMBENT UPON THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO PASS A SPEAKING ORDER ON TH E MERITS OF THE CASE. IT IS ALSO SETTLED LAW THAT EVEN AN ADMINIS TRATIVE ORDER HAS TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. HENCE , IN THE INTEREST OF JUSTICE, WE REMIT THE ISSUE TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO PASS A SPEAKING ORDER ON TH E MERITS OF THE CASE. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. ITA NO. 695/DEL/2011 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06/04/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [R.P TOLANI R.P TOLANI R.P TOLANI R.P TOLANI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 06/04/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES