JYOTI ENTERPRISES, FARIDABAD V. ITO, WARD - 1(3), FARIDABAD

ITA 895/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2857 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Assessee Lawyers: SHYAM SUNDER MANGLA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. NO.895/DEL/2018 ASSESSMENT YEAR: 2010-11 JYOTI ENTERPRISES, 503, CHARMWOOD, VILLAGE-ROAYL RETREAT-1, SURAJKUND, FARIDABAD, HARYANA. V. ITO, WARD-1(3), FARIDABAD. TAN/PAN: AACFJ 2611C (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SHYAM SUNDER MANGLA, C.A. RESPONDENT BY: SHRI KAUSHLENDRA TIWARI, SR.D.R. DATE OF HEARING: 16 08 2018 DATE OF PRONOUNCEMENT: 29 08 2018 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 02.11.2017 PASSED BY LD. CIT (APPEALS), FARIDABAD IN RELATION TO PENALTY PRO CEEDINGS INITIATED U/S.271(1)(C) FOR THE ASSESSMENT YEAR 20 10-11. THE ASSESSEE IS MAINLY AGGRIEVED BY LEVY OF PENALTY AT RS.4,84,907/-. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT IN THE QUANTUM PROCEEDINGS, THE TRIBUNAL VIDE ORDER DATED 24.05.2018 IN ITA NO.711/DEL/2015 HAS SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT (A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSES SEE A I.T.A. NO.895/DEL/2018 2 REASONABLE OPPORTUNITY OF BEING HEARD, THEREFORE, T HE IMPUGNED PENALTY APPEAL SHOULD ALSO BE SET ASIDE. 3. LEARNED DEPARTMENT REPRESENTATIVE HAS NO OBJECTI ON AND HE TOO ADMITTED THAT IN THE QUANTUM PROCEEDINGS THE MATTER HAS BEEN SET ASIDE TO THE FILE OF THE LD. CI T (A). 4. AFTER CONSIDERING THE AFORESAID SUBMISSIONS, WE FIND THAT IN THE QUANTUM PROCEEDINGS THE TRIBUNAL HAS SET ASI DE THE ENTIRE MATTER TO THE FILE OF THE LD. CIT (A) AFTER OBSERVING AND HOLDING AS UNDER:- I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ASSESSEES RETURNED INCOME OF RS.13,74,000/- ODD WAS SELECTED FOR SCRUTINY, WHERE IN THE ASSESSMENT WAS CONCLUDED AT AN INCOME OF RS. 29,43, 820/-. THE ADDITIONS MADE BY THE AO WERE CHALLENGED IN APPEAL BEFORE THE CIT(APPEALS) WHERE INITIALLY TIME WAS SOUGHT SUBSEQ UENTLY ON 25.11.2014 NEITHER ANYONE APPEARED ORDER NOR ANY RE QUEST FOR TIME WAS MADE, IN THE LIGHT OF THE SUBMISSIONS ADVANCED BY THE COUNSEL, WE FIND THAT THE ASSESSEE REMAINED UNREPRESENTED FO R THE REASONS BEYOND THE CONTROL OF THE COUNSEL. ACCORDINGLY, ACC EPTING THE SUBMISSIONS TO BE CORRECT AND TRUE AND ALSO ACCEPTI NG THE ORAL UNDERTAKING GIVING BY THE LD. AR THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE C1T(A) WITH THE DIRECTION T O PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSES SEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT IS MADE C LEAR THAT THE OPPORTUNITY SO PROVIDED SHOULD NOT BE ABUSED AND TH E ASSESSEE SHOULD PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDI NGS BEFORE THE CIT(A) AS FAILING WHICH THE CIT(A) WOULD BE AT LIBE RTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. I.T.A. NO.895/DEL/2018 3 5. IN VIEW OF THE AFORESAID FACT THAT QUANTUM APPEA L HAS BEEN SET ASIDE TO THE FILE OF THE LD. CIT (A), THER EFORE, IMPUGNED PENALTY APPEAL IS ALSO REMITTED TO THE FIL E OF THE LD. CIT(A) TO BE DECIDED A FRESH AFTER THE DISPOSAL OF THE QUANTUM AND IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST, 2018. SD/- SD/- [L.P. SAHU] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH AUGUST, 2018 PKK: