Apollo International Limited, New Delhi V. DCIT, Circle-3(1), New Delhi

ITA 8548/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0703 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 31-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANU K GIRI
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.8548/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A No.8548/Del/2019 /Assessment Year: 2016-17 Apollo International Limited, 303, DLF Court Yard, Saket, New Delhi. ब म Vs. DCIT Circle 3(1) New Delhi. PAN No. AAACA6447N अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Manu K Giri, Adv. राज वक ओरसे /Revenue by Shri Kanav Bali, Sr. DR स ु नवाईक तारीख/ Date of hearing: 04.07.2022 उ ोषणाक तारीख/Pronouncement on 04.07.2022 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of Ld. CIT(Appeals)-1, New Delhi dated 17.09.2019 for the AY 2016-17. 2. The Ld. Counsel for the assessee at the outset submits that appeal of the assessee was decided ex parte by the Ld. CIT(A). The Ld. Counsel submits that initially when the appeal was posted for hearing in the month of August 2019 the assessee could not appear. But, however, I.T.A.No.8548/Del/2019 2 when the appeal fixed for hearing on 13.09.2019 the assessee attended and requested for time. 2.1 The Ld. Counsel further submits that even when the matter was posted subsequently the assessee attended and as the assessee was collecting the information further adjournment was sought. The Ld. Counsel submits that however, the Ld. CIT(A) dismissed the appeal of the assessee ex parte by his order dated 17.09.2019 even though the hearings took place after 17.09.2019. Therefore, it is submitted that the appeal may be restored to the file of the Ld. CIT(A) for adjudicating the grounds on merits considering the submissions of the assessee by providing adequate opportunity of being heard. 3. The Ld. DR has no serious objection in restoring this appeal to the file of the Ld. CIT(A) for adjudicating the grounds on merits. 4. Considering the rival submissions and taking the totality of facts and circumstances into consideration, we are of the view that this appeal should go back to the Ld. CIT(A) for deciding the grounds on merits after providing adequate opportunity to the assessee. Thus, we restore this appeal to the file of the Ld.CIT(A) for denovo adjudication of grounds in accordance with law after providing sufficient opportunity to the assessee. The assessee shall cooperate with the proceedings before the Ld. CIT(A) without seeking unnecessary adjournments. We order accordingly. I.T.A.No.8548/Del/2019 3 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 04/07/2022 Sd/- Sd/- (ANADEE NATH MISSHRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/07/2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi