M/s. Bimal Industrial Products, New Delhi V. ITO, New Delhi

ITA 894/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91264 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.894/DEL/14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER I.T.A .NO.-894/DEL/2014 (ASSESSMENT YEAR-2009-10) BIMAL INDUSTRIAL PRODUCTS 18, NEW RAJDHANI ENCLAVE NEW DELHI AAGFB6397P (APPELLANT) VS ITO WARD-33(4) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ROBIN RAWAL, JCIT ORDER PER S. V. MEHROTRA, AM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R DATED 29/10/2013 OF CIT(A)- XXVI NEW DELHI, IN APPEAL NO. 239/2011-12. 2. THE ASSESSEE, A PARTNERSHIP FIRM, IN THE RELEVA NT ASSESSMENT YEAR, WAS ENGAGED IN THE BUSINESS OF MANUFACTURING AND TRADIN G OF PAINTS. IT HAD FILED ITS RETURN OF INCOME DECLARING INCOME OF RS.91,663/-. THE ASSESSMENT WAS COMPLETED AT RS.2,38,455/-, INTER-ALIA, MAKING AN ADDITION OF RS .146,491/- ON ACCOUNT OF SYNDICATORS. LD. CIT(A) DISMISSED THE ASSESSEES AP PEAL EX-PARTE. THE ASSESSEE IN ITS STATEMENT OF FACTS HAS STATED AS UNDER:- STATEMENT OF FACTS THE APPELLANT FIRM DERIVES INCOME FROM BUSINESS AND HAS FILED RETURN OF INCOME FOR A.Y 2009 FOR RS.91,663/-. DATE OF HEARING 25.06.2015 DATE OF PRONOUNCEMENT 26 .06.2015 2 ITA NO.894/DEL/14 THE ORDER U/S 143 (3) OF THE I.T ACT WAS PASSED AT THE TOTAL INCOME OF RS. 2,38,455/-. THE FIRST APPEAL WAS FILED WITH HONBLE COMMISSIONE R OF INCOME TAX (APPEALS XXVI ON 11 TH JANUARY 2012. THE HEARING IN THE APPELLATE PROCEEDINGS WAS FIXED FOR 16 TH JANUARY 2013 WHICH WAS DULY ATTENDED AND HEARING WAS ADJOURNED T O 4 TH FEBRUARY 2013. THE HEARING WAS AGAIN ATTENDED ON THE FOLLOWING DAT ES:- * 4 TH FEBRUARY * 19 TH FEBRUARY * 8 TH APRIL AND * 29 TH APRIL ON THESE DATES, EITHER THE HONBLE COMMISSIONER OF INCOME TAX (APPEALS)-XXVI WAS NOT PRESENT OR IF PRESENT THE AP PEAL WAS NOT TAKEN UP FOR HEARING ON THE PARTICULAR DAY. ON 29 TH OF APRIL 2013, THE CASE WAS ADJOURNED SINE DIE. AFTER 29 TH OF APRIL, NO NOTICE HAS BEEN RECEIVED BY THE ASSES SEE FIRM. THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-XXVI WAS SERVED UPON THE ASSESSEE THROUGH THE INCOME TAX OFFICER, W ARD-33(4) ON 20 TH DECEMBER 2013 AFTER SHOW CAUSE NOTICE U/S 271(1) (C ) OF THE I.T ACT FOR PROPOSING THE LEVY OF PENALTY WAS RECEIVED BY THE A SSESSEE AT THE ADDRESS OF THE ASSESSEE I.E. 18, NEW RAJDHANI ENCLAVE, NE W DELHI. 3. I HAVE CONSIDERED THE SUBMISSIONS OF LD. DR. FRO M THE STATEMENT OF FACTS IT IS EVIDENT THAT ASSESSEE HAD ATTENDED THE PROCEEDINGS ON VARIOUS DATES AND, THEREFORE, IT CANNOT BE INFERRED THAT ASSESSEE WAS NOT INTERESTED IN PROSECUTING ITS APPEAL BEFORE LD. CIT(A). I THEREFORE, IN ORDER TO IMPART SUBSTAN TIAL JUSTICE TO ASSESSEE, SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR DE NOVO ADJUDICATION OF ASSESSEES APPEAL AFTER AFFORDING R EASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 TH OF JUNE 2015. SD/- (S. V. MEHROTRA) ACCOUNTANT MEMBER 3 ITA NO.894/DEL/14 DATED:- 26 /06/2013 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT A SSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 25.06.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 26.06.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .06.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .06.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO.894/DEL/14