Sharma Star Steels Pvt. Ltd., New Delhi V. ITO, Ward- 23(1), New Delhi

ITA 7572/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4022 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMIT GOE L
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.7572/DEL./2018 ASSESSMENT YEAR 2009-2010 M/S. SHARMA STAR STEELS PVT. LTD., 103, WING-II, HANS BHAWAN, I.P. ESTATE, NEW DELHI 110 002. PAN AAMCS6925K VS. INCOME TAX OFFICER WARD-23(1), ROOM NO.234, 2 ND FLOOR, C.R. BUILDING, I.P. ESTATE, NEW DELHI 110 002. (APP ELLANT ) (RESPONDENT) FOR ASSESSEE : SHRI SUMIT GOEL, C.A. FOR REVENUE : SHRI PRADEEP SINGH GAUTAM, SR. D.R. DATE OF HEARING : 11 .1 1 .2019 DATE OF PRONOUNCEMENT : 11 .11.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-28, NEW DELHI, DATED 19.09.2018, FOR THE A.Y. 2009-2010. 2. I HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES. 2 ITA.NO.7572/DEL./2018 M/S. SHARMA STAR STEELS PVT. LTD., NEW DELHI. 3. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT MANY NOTICES HAVE BEEN ISSUED TO THE ASSESSEE FOR HEARING OF THE APPEAL, BUT, THERE WERE NO RESPONSE FROM THE SIDE OF THE ASSESSEE. IN THE ABSENCE OF ASSESSEE, THE LD. CIT(A) RECORDED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, APPEAL OF ASSESSEE WERE DISMISSED IN LIMINE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 3 ITA.NO.7572/DEL./2018 M/S. SHARMA STAR STEELS PVT. LTD., NEW DELHI. 5. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-28, NEW DELHI AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 11 TH NOVEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.