Kalyani Engineering Works, Ghaziabad V. DCIT, Circle- 1, Ghaziabad

ITA 7089/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0097 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 27-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SR DR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM / ITA NO. 7089/DEL/2017 / ASSESSMENT YEAR: 2013-14 KALYANI ENGINEERING WORKS, 109-110, ANAND INDUSTRIAL ESTATE, MOHAN NAGAR, ........... .. /APPELLANT GHAZIABAD, U.P. PAN-AABFK7616F VS. DCIT CIRCLE-1, .. /RESPONDENT GHAZIABAD !'# /APPELLANT BY :NONE !'# /RESPONDENT BY : SH. SARAS KUMAR, SR. DR $%!&'( / DATE OF HEARING : 17.12.2019 )* !&'( / DATE OF PRONOUNCEMENT: 18.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGA INST ORDER OF CIT(A), GHAZIABAD DATED 29.09.2017 RELATING TO ASS ESSMENT YEAR 2013- 14. / ITA NO:- 7089/DEL/2017 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUF FICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD LD.DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DE CIDE THE APPEAL AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHIL E DECIDING THE APPEAL, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON P ROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHAR YA & ANOTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMI SSED THE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LE ARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON M ERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABS ENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. I N THE PRESENT APPEAL, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL EX-PARTE QUA THE ASSESSEE / ITA NO:- 7089/DEL/2017 3 AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REAS ONED ASSESSMENT ORDER. 6. THE PRESENT APPEAL IS FILED AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL IN LIMINE, ON THE GROUND THAT THE ASSESS EE HAD ONLY FILED THE MEMO OF APPEAL MANUALLY AND NOT ELECTRONICALLY. WE FIND THAT NO REASONABLE OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE IN THIS REGARD, ACCORDINGLY WE REMIT THE MATTER BACK TO THE FILE OF CIT(A) WITH DIRECTIONS TO ALLOW REASONABLE OPPORTUNITY TO THE ASSESSEE TO FURNISH THE APPEAL BEFORE THE CIT(A) ELECTRONICALLY. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH OUR DIRECTIONS. THE CIT(A) SHALL DECIDE THE ME RITS OF THE ISSUE RAISED IN ACCORDANCE WITH LAW, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. 7. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA L IS THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERIT S OF THE ADDITION. 8. HENCE THIS APPEAL IS RESTORED BACK TO THE FILE O F CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUN ITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THIS A PPEAL IS THUS DECIDED IN / ITA NO:- 7089/DEL/2017 4 FAVOUR OF ASSESSEE. SINCE THE APPEAL IS BEING DECID ED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON ME RIT. 9. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) #(, #(, #(, #(, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED : 18 TH DECEMBER, 2019 . SH #+!&-.#-&/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $0 1 2 / THE CIT(A) 4. $3 $0 / THE PR. CIT 5. 6. -45& 6 6 / DR, ITAT, DELHI 578%/ GUARD FILE. #+$ #+$ #+$ #+$ / BY ORDER , -&& // TRUE COPY // :,; , 6 ASSISTANT REGISTRAR, ITAT, DELHI / ITA NO:- 7089/DEL/2017 5 DRAFT DICTATED 17.12.2019 DRAFT PLACED BEFORE AUTHOR APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON 18.12.2019 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE 30.12.2019