M/s Amoliq Jewels (Pvt) Ltd., Delhi V. ITO, New Delhi

ITA 840/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5098 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KRISHNA SAMPATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.840/DEL/2017 ASSESSMENT YEAR 2009-10 M/S. AMOLIQ JEWELS PVT. LTD., E-358, NIRMAN VIHAR, DELHI. V. ITO, WARD-2(2), NEW DELHI. TAN/PAN: AUTPS 1076K (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI KRISHNA SAMPATH, ADV. RESPONDENT BY: SHRI AMIT JAIN, SR.D.R. DATE OF HEARING: 10 02 2020 DATE OF PRONOUNCEMENT: 17 02 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 30.12.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-III, GURGAON I N RELATION TO THE PENALTY PROCEEDINGS U/S.271AAA FOR THE ASSESSMENT YEAR 2009-10. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED THE LEVY OF PENALTY OF RS.1 ,91,271/-. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT LD. CIT (A) HAS PASSED AN EX-PARTE ORDER WITHOUT DE CIDING THE ISSUE ON MERITS, HOLDING THAT NONE APPEARED ON BEHA LF OF THE ASSESSEE ON ANY OF THE GIVEN DATES. HE SUBMITTED TH AT IN ALL THE FOUR DATES FIXED FOR HEARING BEFORE THE LD. CIT (A), ASSESSEE HAS DULY COMPLIED WITH AND HAS FILED ADJOU RNMENT I.T.AS. NO.840/DEL/2017 2 APPLICATION THROUGH SPEED POST, AS DUE TO SOME UNAV OIDABLE CIRCUMSTANCES, ASSESSEE COULD NOT APPEAR. HE, THERE FORE, REQUESTED THAT IN THE INTEREST OF SUBSTANTIAL JUSTI CE, MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH AND IN ACCORDANCE WITH LAW. 3. LD. DR DOES NOT HAVE ANY OBJECTION IF THE MATTER IN ISSUE IS REMANDED BACK TO THE FILE OF THE LD. CIT (A). 4. IN VIEW OF THE AFORESAID FACTS THAT LD. CIT (A) HAS PASSED AN EX-PARTE ORDER WITHOUT DECIDING THE APPEAL ON ME RITS, THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, W E ARE REMANDING THE GROUNDS RAISED BEFORE US BACK TO THE FILE OF THE LD. CIT (A) TO BE DECIDED AFRESH AND IN ACCORDANCE WITH LAW AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARI NG TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEBRUARY, 2020. SD/- SD/- [DR. B.R.R. KUMAR] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH FEBRUARY, 2020 PKK: