PMG Integrated Communicatio0ns P.Ltd, New Delhi V. ACIT, circle-19(1), New Delhi

ITA 8157/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9855 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 24-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 815 7 /DEL/201 8 [ASSESSMENT YEAR: 20 1 5 - 1 6 ] PMG INTEGRATED COMMUNICATIONS VS. THE A.C. I.T. PVT LTD., 576, CHIRAG DELHI CIRCLE - 1 9 ( 1 ) NEW DELHI NEW DELHI PAN : AAECO 3851 B [APPELLANT] [RESPONDENT] DATE OF HEARING : 02 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 0 3 .0 4 .201 9 ASSESSEE BY : SHRI ANUJ GARG , CA . SHRI INDERJEET SINGH , C A REVENUE BY : S HRI SURENDRA PAL , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 7 , NEW DELHI DATED 1 5 . 1 0 .201 8 PERTA INING TO ASSESSMENT YEAR 201 5 - 1 6 . 2 2. THE SOLITARY GR IEVANCE RAISED BY THE ASSESSEE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE EXPARTE. 3. WE HAVE CAREFULLY PERUSED THE ORDER OF THE FIRST APPELLATE AUTHORITY. WE FIND THAT THOUGH THE CIT(A) HAS MENTIONED THAT NUMBER OF OPPORTUNITIES HAVE BEEN AFFORDED TO THE ASSESSEE, BUT HE HAS NOT MENTIONED THE DATES ON WHICH THE NOTICES WERE ISSUED AND SERVE D UPON THE ASSESSEE. WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL IN LIMINE. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THE MATTER TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE AS SESSEE AND DECIDE THE APPEAL ON MERITS. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 0 3 . 0 4 .201 9 . S D / - S D / - [ K.N. CHARY ] [N.K. BILLAIYA] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 3 R D APRIL , 2019. 3 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER