Nagesh Hosiery Export Ltd, Ludhiana V. ITO, Ward-17(3), New Delhi

ITA 7478/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7760 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: MUNSHI RAM FINANCE MANAGER
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 7478/DEL/2018 ASSESSMENT YEAR: 2014-15 NAGESH HOSIERY EXPORT LTD. G T ROAD (WEST), VILLAGE-BHORA, LUDHIANA, PUNJAB. PAN NO. AAACN0537E VS ITO WARD 17(3) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY SH. MUNSHI RAM, FINANCE MANAGER REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(APPEALS)-6, DELHI DATED 25.09.2018 FOR AY 2 014-15. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESS EE SUBMITTED THAT NOTICE OF HEARING WAS SENT BY THE CIT(A) ON 11 .06.2018 FOR THE DATE OF HEARING FIXED ON 11.07.2018, 18.07.2018 FOR THE HEARING FIXED ON 14.08.2018 AND 24.08.2018 FOR HEARING FIXE D ON 19.09.2018 THROUGH SPEED POST. SINCE, NO ONE APPEA RED BEFORE HIM. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY T HE CIT(A). IT WAS SUBMITTED THAT THE SAID NOTICE OF HEARING WAS N OT RECEIVED BY THE ASSESSEE AND, THEREFORE, COMPLIANCE OF THE SAME COULD NOT BE MADE BY THE ASSESSEE. HENCE, HE PRAYED THAT IN THE INTEREST OF DATE OF HEARING 11.04.2019 DATE OF PRONOUNCEMENT 24.04.2019 2 ITA NOS. 7478/DE L/2018 JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSE TO PRESENT ITS APPEAL BEFORE THE CIT(A). 3. THE DR HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL ON RECORD, I FIND THAT THE LD. CIT(A) IN H IS ORDER THOUGH STATED THAT NOTICE OF HEARING WAS SENT TO THE ASSES SEE ON THREE OCCASIONS FIXING THE APPEAL FOR HEARING BUT NOWHERE IN HIS ORDER THE CIT(A) HAS MENTIONED THAT THE NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. IN ABSENCE OF THE SAME, I AM OF THE CONSIDERED VIEW THAT DISMISSAL OF APPEAL OF THE ASSESSEE WAS N OT JUSTIFIED. IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE , I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR ADJUDICATING THE SAME AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. THUS, THE APPEAL OF ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 24.04.2019 *KAVITA ARORA 3 ITA NOS. 7478/DE L/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 16/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16/04/19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 24.4.19 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 24.4.19 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 25.4.19 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.4 .19 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER