FIMO India Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 827/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3189 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 827/DEL/201 7 ASSESSMENT YEAR : 2012-13 FIMO INDIA PVT. LTD. A-38, ANAND VIHAR, LGF DELHI 110 092 PAN AABCF2451Q VS. ITO WARD-9(2) NEW DELHI (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAI NST THE ORDER OF LD. CIT(A) 3, DELHI DATED 9.11.2016 FOR ASSESSMENT Y EAR 2012-13. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT THE APPEAL WAS FIX ED FOR HEARING AND AUTHORIZED REPRESENTATIVE SOUGHT ADJOURNMENT AND LA TER ON DID NOT ATTENDED THE PROCEEDINGS BEFORE HIM. LD. CIT(A) THEREFORE NOTED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND ACCORDINGL Y DISMISSED THE APPEAL OF ASSESSEE FOR NON PROSECUTION. 2. AFTER HEARING LD. DR, I AM OF THE VIEW MATTER RE QUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). ACCORDING TO SECTION 250 ( 6) OF I.T. ACT, LD. CIT(A) IS ASSESSEE BY : NONE DEPARTMENT BY: MS. BADOBANI, SR. DR DATE OF HEARING 25/05/2017 DATE OF PRONOUNCEMENT 25/05/2017 ITA NO. 827/DEL/2017 FIMO INDIA PVT. LTD. VS. ITO PAGE 2 OF 2 REQUIRED TO PASS REASONED ORDER GIVE REASONS FOR TH E DECISION IN THE APPELLATE ORDER. THEREFORE EVEN IF ASSESSEE DID NOT APPEAR BE FORE HIM, LD. CIT(A) IS UNDER OBLIGATION TO PASS THE ORDER GIVING REASONS FOR TH E SAME. IF LD. CIT(A) DISMISSED THE APPEAL OF ASSESSEE FOR NON PROSECUTION ONLY, SU CH ORDER CANNOT BE SUSTAINED IN LAW. THE MATTER THEREFORE REQUIRES RECONSIDERAT ION. I ACCORDINGLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE AS SESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE APPEAL OF ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 25/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR