Mahindru Family Welfare Trust, New Delhi V. ITO, Ward-33(5), New Delhi

ITA 6956/DEL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5552 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 21-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.6956/DEL/2017 ASSESSMENT YEAR : 2013-14 MAHINDRU FAMILY WELFARE TRUST, 511/2/1, RAJOKARI, NEW DELHI. VS. ITO, WARD- 33(5), NEW DELHI. PAN : AACTM5435F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. ASHIMA NEB, SR.DR DATE OF HEARING : 02-04-2018 DATE OF PRONOUNCEMENT : 02-04-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 15.09.2017 OF CIT(A)- 11, NEW DELHI RELATING TO ASS ESSMENT YEAR 2013-14. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE LD. CIT(A) DISMISSING TH E APPEAL FOR NON-PROSECUTION AND THEREBY SUSTAINING THE VARIOUS ADDITIONS MADE B Y THE ASSESSING OFFICER. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. IT WAS FURTHER SEEN THAT THERE WAS NON -APPEARANCE BEFORE THE LD. CIT(A) FOR WHICH HE HAS PASSED AN EX-PARTE ORDER BY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE SUPREME COURT I N THE CASE OF CIT VS. BN BHATTACHARYA REPORTED IN 118 ITR 461. IT IS PERTIN ENT TO MENTION HERE THAT THE 2 ITA NO.6956/DEL/2017 LD. CIT(A) HAS SUMMARILY DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NON- APPEARANCE AND HAS NOT DECIDED THE APPEAL ON MERIT. 4. CONSIDERING THE TOTALITY OF THE FACTS OF THE CAS E AND IN THE INTEREST OF JUSTICE, I RESTORE THE MATTER TO THE FILE OF THE LD . CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIA TE ITS CASE AND PASS A SPEAKING ORDER AS PER FACT AND LAW. THE ASSESSEE IS HEREBY DIRECTED NOT TO SEEK ANY ADJOURNMENT UNDER ANY PRETEXT AND APPEAR BEFORE THE LD. CIT(A) FAILING WHICH LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 02 ND APRIL, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 02-04-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI