MARC LABORATORIES LTD., NEW DELHI V. ITO, WARD- 16(2), NEW DELHI

ITA 7335/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2712 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAYABUDDIN ANSARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEM BER ITA NO. 7335/DEL/2017 [ASSESSMENT YEAR: 2013-14] MARC LABORATORIES LTD VS. THE I.T.O PLOT NO. 5, 2 ND FLOOR, BN BLOCK WARD 16(2) CENTRAL MARKET, SHALIMAR BAGH, NEW DELHI NEW DELHI PAN : AAACM 2385 F [APPELLANT] [RESPONDENT] DATE OF HEARING : 09.03.2021 DATE OF PRONOUNCEMENT : 09.03.2021 ASSESSEE BY : SHRI MANOJ AGGARWAL, CA REVENUE BY : SHRI GAYABUDDIN ANSARI, SR.DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)-6, NEW DELHI DATED 10.10.2017 PERTAINING TO A.Y 2013-14. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL IN LI MINE ASSUMING THAT THE APPELLANT IS NOT INTERESTED IN PURSUING THE STA TUTORY REMEDY OF THE APPEAL BECAUSE THE APPELLANT COULD NOT APPEAR FOR H EARING. 3. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH, CASE RECORDS CAREFULLY PERUSED. 4. FACTS ON RECORD SHOW THAT THE APPELLANT IS IN TH E BUSINESS OF MANUFACTURING AND TRADING OF PHARMACEUTICAL PRODUCT S, ANIMAL FEED, SUPPLEMENTS, IT RELATED SERVICES, ETC. RETURN OF I NCOME WAS E-FILED ON 30.11.2013 DECLARING TOTAL INCOME AT RS. 1,21,483/- . ASSESSMENT WAS FRAMED U/S 143(3) OF THE I.T. ACT, 1961 VIDE ORDER DATED 31.03.2016 AND INCOME WAS ASSESSED AT RS. 6,55,36,580/-. 5. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A) BUT FOR REASONS BEST KNOWN TO IT, THE APPELLATE PROCEEDINGS COULD NOT BE ATTENDED. 6. REGARDLESS OF NON-APPEARANCE BY THE APPELLANT, T HE LD. CIT(A), IN HIS WISDOM, DISMISSED THE APPEAL IN LIMINE BY APPLY ING THE DECISIONS OF THE HON'BLE JURISDICTIONAL HIGH COURT OF DELHI IN T HE CASE OF MULTIPLAN INDIA PVT. LTD 38 ITD 329 AND THE DECISION IN THE C ASE OF ESTATE OF LATE 3 TUKOJIRAO HOLKAR 223 ITR 480 OF THE HON'BLE HIGH C OURT OF MADHYA PRADESH. 7. WE ARE OF THE CONSIDERED OPINION THAT EVEN IF FO R SOME REASON THE APPELLANT COULD NOT ATTEND THE APPELLATE PROCEE DINGS, THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS O F THE CASE. 8. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RES TORE THIS APPEAL TO THE FILE OF THE LD. CIT(A). THE ASSESSEE IS DIRECT ED TO ATTEND THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) ON 12.0 7.2021 AND THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH AFTE R GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO. 7335/DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE RIVAL REPRESENTATIVES ON 09.03.2021. SD/- SD/- [KULDIP SINGH] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09 TH MARCH, 2021 4 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER