Inabata India Private Limited, Gurgaon V. ACIT Circle-12(1), New Delhi

ITA 8364/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3157 (ITAT-DELHI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 22-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: . V.K. CHANDRA
• Keywords: Application of stay

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY-E: NEW DELHI , , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. PRASHANT MAHARISHI, ACCOUNTANT MEMB ER / IN ITA NO:-8364/DEL/2019 AND /S.A. NO.- 1020/DEL/2019 !'! !'! !'! !'! / ASSESSMENT YEAR: 2016-17 M/S INABATA INDIA PVT. LTD. 319, TIME TOWER, SECTOR-28, ............. # /APPELLANT NEAR IFFCO CHAWK, MG ROAD, GURUGRAM, HARYANA-1220002 PAN-AABCI9109G VS ACIT, CIRCLE-12(1), NEW DELHI . $%# / RESPONDENT #&'( / APPELLANT BY : SH. AJIT KORDE, ADV $%#&'( / RESPONDENT BY : SH. DR. V.K. CHANDRA, SR. DR )&*+, / DATE OF HEARING : 15.11.2019 -.' &*+, / DATE OF PRONOUNCEMENT: 15.11.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT STAY APPLICATION HAS BEEN FILED BY THE APPLICANT AGAINST THE STAY OF RECOVERY OF OUTSTANDING DEMAND OF RS. 16,64,273/-. S.A.NO.-1020 /DEL/2019 ITA NO:- 8364/DEL/2019] ASSESSMENT YEAR: 2016-17 PAGE | 2 2. DURING THE COURSE OF THE HEARING OF THE STAY APP LICATION, THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE AP PELLATE ORDER WAS PASSED EX PARTE THE APPLICANT BY THE CIT(A) AND THE APPEAL HAS NOT BEEN ADJUDICATED ON MERITS. HE THUS PROPOSED THAT I NSTEAD OF GRANTING ANY STAY IN THE MATTER, THE APPEAL OF THE APPLICANT MAY BE ALLOWED AND THE MATTER BE RESTORED BACK TO THE FILE OF THE CIT( A). 3. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HAT THE CIT(A) HAS NOT ADJUDICATED ISSUES ON MERITS. 4. ON THE PERUSAL OF THE RECORD, WE FIND THAT THE C IT(A) WHILE DECIDING THE APPEAL OF THE APPLICANT HAD POSTED THE CASE FOR HEARING ON TWO DIFFERENT DATES IN THE MONTH OF AUGUST, 2019. A S NONE APPEARED ON BEHALF OF THE APPLICANT, THE APPEAL WAS DECIDED EX PARTE AND WAS DISMISSED FOLLOWING THE RATIO LAID DOWN BY THE HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARYA (1997) 118 ITR 461 (SC) AND CIT VS. MULTIPLAN INDIA PVT. LTD AS REPORTED IN 38 ITD 320 (DELHI) . THE CIT(A) HAS NOT BEEN GONE INTO THE MERITS OF THE ISS UES RAISED BY THE APPLICANT. IN THE ABOVE SAID FACTS AND CIRCUMSTANCE S, WE FIND NO MERIT IN THE ORDER PASSED BY THE CIT(A). IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE ISSUES ON MERITS AND NOT DISMISS THE APP EAL IN LIMINE. ACCORDINGLY, WE ALLOW THE APPEAL OF THE APPLICANT A ND REMIT THE ISSUE BACK TO THE FILE OF THE CIT(A) WHO SHALL DECIDE THE ISSUES RAISED AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE A SSESSEE. CONSEQUENTLY, THE APPEAL FILED BY THE APPLICANT IS ALLOWED. S.A.NO.-1020 /DEL/2019 ITA NO:- 8364/DEL/2019] ASSESSMENT YEAR: 2016-17 PAGE | 3 5. SINCE THE APPEAL HAS BEEN RESTORED BACK TO THE C IT(A), THE STAY APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 6. IN THE RESULT, STAY APPLICATION IS DISMISSED AND THE APPEAL OF THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH DAY OF NOVEMBER, 2019. SD/- SD/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) (, (, (, (, /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 15 TH NOVEMBER, 2019 . SH (&$*/0(/'*1 COPY OF THE ORDER IS FORWARDED TO : 1. # / THE APPELLANT; 2. $%# / THE RESPONDENT; 3. 2 3 4 / THE CIT(A) 4. /5$* 6 6 / DR, ITAT, DELHI 5. 7!8) 1 GUARD FILE. ( ( ( ( / BY ORDER , %/*$* // TRUE COPY // :;< , 6 / ITAT, DELHI