Rekha Singhania, Delhi V. ITO, ward- 53(5), New Delhi

ITA 7199/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6834 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: NIPPUN MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 7199 /DEL/2018 : ASSTT. YEAR : 2010 - 1 1 REKHA SINGHANIA, B - 11, 1 ST FLOOR, ANAND BHAW AN, SOUTH EXTN. II, NEW DELHI - 110049 VS INCOME TAX OFFICER, WARD - 53 (5 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AOGPS7373Q ASSESSEE BY : SH. NIPPUN MITTAL , CA REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 11 . 0 4 .201 9 DATE OF PRONOUNCEMENT: 29 .04 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 18 , NEW DELHI DATED 25.10 .2018 . 2. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS FIL ED ADJOURNMENT APPLICATION WHICH WAS REJECTED BY THE BENCH AS THE REASON FOR SEEKING ADJOURNMENT OF HEARING WAS NOT FOUND TO BE PLAUSIBLE ONE. 3. IT IS OBSERVED FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) THAT THE APPEAL OF THE ASSESSEE W AS DISMISSED BY HIM AS THE ASSESSEE DID NOT APPEAR ON THE DATES OF HEARING FIXED BY HIM. THE DETAILS OF WHICH ARE AS FOLLOWS: DATE OF NOTICE DATE OF HEARING FIXED REMARK 07.05.2018 17.05.2018 NOTICE SENT THROUGH E - MAIL. ON THE REQUEST OF THE AR, THE HEAR ING WAS ADJOURNED TO 31.05.2018. ON 31.05.2018, ITA NO . 7199 /DEL /201 8 REKHA SINGHANIA 2 THERE WAS NO COMPLIANCE. 07.06.2018 14.06.2018 NOTICE SENT THROUGH SPEED POST. ON THE REQUEST OF THE AR, THE HEARING WAS ADJOURNED TO 12.07.2018. ON 12.07.2018, THERE WAS NO COMPLIANCE. 16.07.2018 26.07.201 8 NO COMPLIANCE, NOTICE SENT THROUGH SPEED POST. 29.08.2018 06.09.2018 NO COMPLIANCE, NOTICE SENT THROUGH SPEED POST. 13.09.2018 20.09.2018 NO COMPLIANCE, NOTICE SENT THROUGH SPEED POST. 08.10.2018 17.10.2018 NO COMPLIANCE, NOTICE SENT THROUGH SPEED POS T. 4. BEFORE ME, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE REQUESTED FOR GRANT ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. HOWEVER, HE COULD NOT SHOW ANY GOOD REASON FOR NOT APPEARING BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) ON THE DATES OF HEARING FIXED BY HIM. 5. THE LD. DEPARTMENTAL REPRESENTATIVE VEHEMENTLY OPPOSED THE SUBMISSIONS OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE FOR GRANT OF ONE MORE OPPORTUNITY OF HEARING. 6 . I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE O RDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. THE UNDISPUTED FACT S IN THIS APPEAL ARE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE DATES FIX ED FOR HEARING BY HIM. THOUGH THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE REQUESTED FOR GRANT OF ONE MORE OPPORTUNITY TO PRESENT THE APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), HOWEVER, HE COULD NOT SHOW ANY GOOD REASON FOR NOT APPEARING BEFO RE THE COMMISSIONER OF INCOME TAX (APPEALS) ON THE DATES OF HEARING FIXED BY HIM. HOWEVER, I AM OF THE CONSIDERED VIEW THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE IN THE CASE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE BUT BY IMPOSING A COST ON THE ASSESSEE. I IMPOSE A COST OF RS.1000/ - ON THE ASSESSEE AND RESTORE ITA NO . 7199 /DEL /201 8 REKHA SINGHANIA 3 THE APPEAL BACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO DEPOSIT RS.1000/ - TOWARDS COST BEFORE DATE OF HEARING BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AND FILE AN EVIDENCE TO THAT EFFECT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AS WELL AS THE TRIBUNAL. WI TH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRONOUNCED IN THE COURT ON 29 TH DAY OF APRIL, 2019 AT NEW DELHI) SD/ - (N. S. SAINI) ACCOUNTANT MEMBER DATED: 29 /0 4 /2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT RE GISTRAR