Signor HISEC Packaging P.Ltd, Delhi V. ITO, Ward-23(4), New Delhi

ITA 7603/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1444 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.R. SONBHADRA
• 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.7603/DEL./2018 ASSESSMENT YEAR 2015-2016 M/S. SIGNOR HISEC PACKAGING (P.) LTD., 4663/21, ANSARI ROAD, DARYAGANJ, DELHI 002. PAN AAOCS4798Q VS., THE INCOME TAX OFFICER, WARD-23(4), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI V.R. SONBHADRA, SR.DR DATE OF HEARING : 06.06.2019 DATE OF PRONOUNCEMENT : 06.06.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-8, NEW DELHI, DATED 13.09.2018, FOR THE A.Y. 2015-2016. 2. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING IN THE APPELLATE ORDER AND NOTED THAT THE SAME HAVE NOT BEEN COMPLIED WITH. THE LD. CIT(A) IN THE ABSENCE OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE, DISMISSED THE APPEAL OF ASSESSEE. 2 ITA.NO.7603/DEL./2018 M/S. SIGNOR HISEC PACKAGING (P.) LTD., DELHI. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE 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. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-8, 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. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.7603/DEL./2018 M/S. SIGNOR HISEC PACKAGING (P.) LTD., DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 06 TH JUNE, 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.