Unique Metalloys P.Ltd, New Delhi V. JCIT, Range-25, New Delhi

ITA 7448/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4935 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI G BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL M EMBER ITA NO. 7448/DEL/2019 [ASSESSMENT YEAR: 2013-14] M/S UNIQUE METALLOYS PVT LTD VS. THE JT. C.I. T. S 241, BASEMENT, GREATER KAILASH -1 RANGE - 25 NEW DELHI NEW DELHI PAN: AAACU 9577 F [APPELLANT] [RESPONDENT] DATE OF HEARING : 20.02.2020 DATE OF PRONOUNCEMENT : 21.02.2020 ASSESSEE BY : SHRI VINAY VERMA, ADV SHRI ROHIT TIWARI, ADV REVENUE BY : SHRI H.K. CHOUDHARY, CIT- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE CIT(A) - 28, NEW DELHI DATED 28.08.2019 PERTAINING TO ASSESSMENT YEAR 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 OF TH E ASSESSEE BY AN EXPARTE ORDER. 3. A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE. WE ARE OF THE CONSIDERED VIEW THAT EVEN IF THE NOTICE WAS NOT SER VED, THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS O F THE CASE AS PER THE MATERIAL AVAILABLE ON RECORD, FAILING WHICH, TH E FIRST APPELLATE AUTHORITY HAS VIOLATED THE PRINCIPLES OF NATURAL JU STICE. WE, ACCORDINGLY, RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A). THE ASSESSEE IS DIRECTED TO FURNISH NEW ADDRESS IN THE OFFICE OF THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE AND SUFFICIENT OPPORTUNI TY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 7448/DEL/2019 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.02. 2020. SD/- SD/- [SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 ST FEBRUARY, 2020. 3 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ASST. REGISTRAR 4. CIT(A) ITAT, NEW DELHI 5. DR 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