DC Water World Supermart Pvt Ltd, New Delhi V. ITO WARD - 7(2), New Delhi

ITA 7587/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0834 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Set aside
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY-A: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER S.A. NO.300/DEL/2020 ARISING OUT OF ITA NO.7587/DEL/2019 (ASSESSMENT YEAR-2015-16) I.T.A NO.7587/DEL/2019 (ASSESSMENT YEAR -2015-16) M/S DC WATER WORLD SUPERMART PVT. LTD., D-31-32, COMMERCIAL COMPLEX, RANJEET NAGAR, PATEL NAGAR, NEW DELHI. PAN:AABCD 9804B VS. INCOME TAX OFFICER, WARD-7(2) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. NITIN KANWAR, CA RESPONDENT BY SH. F.R. MEENA, SR.DR DATE OF HEARING 18.12.2020 DATE OF PRONOUNCEMENT 18.12.2020 ORDER PER SUDHANSHU SRIVASTAVA, JM: THE ASSESSEE SEEKS STAY OF OUTSTANDING DEMAND OF RS.2,35,459/- PERTAINING TO ASSESSMENT YEAR 2015-16 THROUGH THIS STAY APPLICATION. 2 SA NO.300/DEL/2020 ITA NO.7587/DEL/2019 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) HAS SUBMITTED THAT THIS WAS A FIT CASE FOR GRANT OF STAY AS THE LD. COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] HAD P ASSED THE IMPUGNED ORDER EX-PARTE QUA THE ASSESSEE WITHOUT ADJ UDICATING THE ISSUE ON MERITS. 3.0 THE LD. SR. DEPARTMENTAL REPRESENTATIV E (DR) OPPOSED THE GRANT OF STAY AND SUBMITTED THAT IT WAS EVIDENT FROM THE ORDER OF THE LD. CIT(A) THAT IN SPITE OF NOTICES FOR THE HEARING BEING SERVED ON THE ASSESSEE, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AND, THEREFORE, THE LD. CIT (A) HAD NO OPTIO N BUT TO DISMISS THE ASSESSEES APPEAL AND, THEREFORE, THE ASSESSE C ANNOT SEEK GRANT OF COMPLETE STAY OF DEMAND WHEN IT WAS AT FAULT . 4.0 ON A QUERY FROM THE BENCH, BOTH THE PARTIES AG REED THAT THE APPEAL OF THE ASSESSEE MAY ITSELF BE DISPO SED OF BY RESTORING THE APPEAL TO THE FILE OF THE LD. CIT (A) . 5.0 CONSIDERING THE ACCEPTANCE OF BOTH THE PAR TIES FOR A SET ASIDE COUPLED WITH THE FACT THAT THE LD. CIT(A) HAS NOT ADJUDICATED THE APPEAL ON MERITS, WE DEEM IT FIT TO RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) WITH THE DIRECT ION TO ADJUDICATE 3 SA NO.300/DEL/2020 ITA NO.7587/DEL/2019 THE APPEAL ON MERITS BY PASSING A SPEAKING ORDER AF TER GIVING PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS C ASE. THE ASSESSEE IS ALSO DIRECTED TO FULLY COMPLY WITH THE N OTICES ISSUED BY THE LD. CIT(A) IN THIS REGARD. 6.0 IN THE FINAL RESULT, THE APPEAL OF THE ASSESSEE BEARING ITA NO.7587/DEL/2019 STANDS ALLOWED FOR STATISTICAL PURPOSES. SINCE, THE APPEAL OF THE ASSESSEE STANDS ALLOWED, TH E STAY APPLICATION BEARING S.A NO.300/DEL/2020 BECOMES INF RUCTUOUS AND IS DISMISSED AS SUCH. ORDER PRONOUNCED ON 18/12/2020 AT THE CLOSE OF VIRTUAL HEARING. SD/- SD/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER DATED: 18/12/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI