Blue Chip Developers (P) Ltd., New Delhi V. ITO, Ward- 5(1), New Delhi

ITA 7735/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7164 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: S RAJ KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.7735/DEL./2017 ASSESSMENT YEAR 2009-2010 BLUE CHIP DEVELOPERS (P) LTD., DELHI 110 033 C/O. RAJ KUMAR ASSOCIATES, C.AS. L-7A (LGF), SOUTH EXTEN. PART-2, NEW DELHI 110049 PAN AABCB4432B VS. THE INCOME TAX OFFICER, WARD-5(1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAJ KUMAR, C.A. FOR REVENUE : SHRI S.L. A N URAGI, SR. D.R. DATE OF HEARING : 0 4 .0 7 .2018 DATE OF PRONOUNCEMENT : 05 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-2, NEW DELHI, DATED 31. 10.2017, FOR THE A.Y. 2009-2010. 2. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING, ON WHICH, EITHER ASSESSEE DID NOT ATTEND THE APPEAL PR OCEEDINGS OR REQUESTED FOR ADJOURNMENT. ON THE LAST DATE OF HEAR ING, NOBODY 2 ITA.NO.7735/DEL./2017 BLUE CHIP DEVELOPERS (P) LTD., NEW DELHI. APPEARED ON THE SIDE OF THE ASSESSEE. THE LD. CIT(A ), THEREFORE, NOTED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTIN G THE APPEAL. FURTHER, ASSESSMENT ORDER AND OTHER ESSENTIAL RELAT ED DOCUMENTS LIKE NOTICE OF DEMAND, PROOF OF FEES PAID FOR FILING THE APPEAL ETC., HAVE NOT BEEN UPLOADED, THEREFORE, THE APPEAL OF ASSESSEE WERE DISMISSED IN LIMINE. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATI ON AND REASONS FOR DECISION IN THE APPELLATE ORDER. THE RU LE SHALL HAVE TO BE COMPLIED WITH EVEN IF ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE SUBMIT TED THAT THE ASSESSMENT ORDER WAS UPLOADED. HOWEVER, THE COPY OF THE DEMAND NOTICE AND FEES FOR FILING APPEAL OF OTHER A SSESSEE WERE UPLOADED, FOR WHICH, NO OPPORTUNITY WAS GIVEN TO RE CTIFY THE SAME. ASSESSEE IS WILLING TO PRODUCE ALL THE RELEVA NT DOCUMENTS BEFORE THE LD. CIT(A). LD. D.R. ALSO SUGGESTED THAT THE MATTER 3 ITA.NO.7735/DEL./2017 BLUE CHIP DEVELOPERS (P) LTD., NEW DELHI. MAY BE REMANDED TO THE FILE OF LD. CIT(A). IN THIS VIEW OF THE MATTER AND FURTHER, THE APPEAL HAS NOT BEEN DECIDED ON MERIT BECAUSE IT WAS SIMPLY DISMISSED IN LIMINE, I SET AS IDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECID E THE APPEAL OF ASSESSEE STRICTLY ON MERITS, GIVING REASONS FOR DEC ISION IN THE APPELLATE ORDER, BY GIVING REASONABLE SUFFICIENT OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO D IRECTED TO RECTIFY ALL THE DEFICIENCIES IN APPEAL PAPER BEFORE THE LD. CIT(A) AS PER RULES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. JULY, 2018. JUDICIAL MEMBER VBP/- 4 ITA.NO.7735/DEL./2017 BLUE CHIP DEVELOPERS (P) LTD., NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.