Sravanthi Renewable Energy Pvt. Ltd., Gurgaon V. ACIT, Circle-4(1), Gurgaon

ITA 8773/DEL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0400 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Opportunity of being heard; Application of stay
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI FRIDAY-A BENCH, NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAV A, JUDICIAL MEMBER SA NO. 1117/DEL/2019 & ITA NO. 8773/DEL/2019 (A.Y 2014-15) M/S SRAVANTHI RENEWABLE ENERGY PVT LTD VS. THE A.C .I.T 7 TH FLOOR, BUILDING NO. 9B, DLF CYBER CITY CIRCLE 4(1 ) PHASE 3, GURGAON GURGAON PAN NO: AAMCS 9836 K [APPELLANT] [RESPONDENT] DATE OF HEARING : 27.12.2019 DATE OF PRONOUNCEMENT : 27.12 .2019 ASSESSEE BY : SHRI NITISH RANJAN, CA SHRI SANDEEP MOGALAPALLI, CA REVENUE BY : SHRI SARAS KUMAR, S R. DR ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER:- BY MEANS OF THIS STAY PETITION, THE APPLICANT SEEKS STAY OF DEMAND OF RS. 9,76,12,373/- WHICH HAS BEEN CREATED IN VIEW OF PENALTY IMPOSED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 [ HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] FOR A.Y 2014-15 . 2 2. THE LD. AUTHORISED REPRESENTATIVE SUBMITS THAT A LTHOUGH THE QUANTUM ADDITION HAS BEEN ACCEPTED BY THE ASSESSEE- APPLICANT, PENALTY WAS CHALLENGED BEFORE THE LD. FIRST APPELLA TE AUTHORITY. IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE DID NOT RE CEIVE THE NOTICES ISSUED BY THE LD. CIT(A) AND, THEREFORE, THE APPEAL OF THE ASSESSEE CAME TO BE DISMISSED EXPARTE QUA THE ASSESSEE-APPLI CANT. 3. THE LD. AUTHORISED REPRESENTATIVE HAS ALSO FILED AN AFFIDAVIT IN THIS REGARD WHEREIN IT HAS BEEN AVERRED THAT THE AS SESSEE COMPANY DID NOT RECEIVE THE NOTICES ISSUED FROM TIME TO TIME BY THE LD. FIRST APPELLATE AUTHORITY. IT HAS BEEN PRAYED THAT THE A SSESSEE-APPLICANT BE GRANTED COMPLETE STAY OF DEMAND. 4. THE LD. SR. DR OPPOSED THE APPLICANTS PRAYER FO R STAY OF DEMAND BUT ON A QUERY FROM THE BENCH, HAD NO OBJECTION IF THE APPEAL OF THE ASSESSEE WAS RESTORED TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY WITH A DIRECTION TO BE ADJUDICATED ON MERITS. 5. HAVING HEARD BOTH PARTIES AND AFTER HAVING PERUS ED THE MATERIAL ON RECORD, WE NOTE THAT THE LD. FIRST APPELLATE AUT HORITY HAS DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR WANT OF PROPER PROSECUTION. IT IS 3 THE SUBMISSION OF THE ASSESSEE-APPLICANT THAT NOTIC ES FOR HEARING WERE NOT RECEIVED AND AN AFFIDAVIT TO THE EFFECT HAS ALS O BEEN FILED BEFORE THE BENCH. THEREFORE, IN VIEW OF THE EXPARTE ORDER PASSED BY THE LD. CIT(A), WHICH HAS BEEN PASSED WITHOUT CONSIDERING A ND EXAMINING THE MERITS OF THE CASE, WE DEEM IT PROPER TO RESTORE TH E APPEAL TO THE FILE OF THE LD. CIT(A). THE LD. FIRST APPELLATE AUTHORI TY IS DIRECTED TO ADJUDICATE THE APPEAL ON MERITS AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE-APPLICANT. 6. AS THE APPEAL OF THE ASSESSEE STANDS DISPOSED OF , THE STAY PETITION BECOMES INFRUCTUOUS AND IS DISMISSED AND T HE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 27.12. 2019. SD/- SD/- [G.S PANNU] [ SUDHANSHU SRIVASTAVA,] VICE PRESIDENT JUDICIAL MEMBER DATED: 27 TH DECEMBER, 2019 VL/ 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR 5. DR 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