Forwest Estates Private Limited, New Delhi V. ITO ,ward-32(4), New Delhi

ITA 897/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6092 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(2); 153; 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.897/DEL/2020 ASSESSMENT YEAR: 2011-12 FORWEST ESTATES PRIVATE LIMITED C/O D OSTWAL & ASSOCIATES, 310, COMPETENT HOUSE, F014, CONNAUGHT PLACE, NEW DELHI PAN NO. AABCF0267G VS ITO WARD 32 (4) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING: 14/09/2021 DATE OF PRONOUNCEMENT: 14/09/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE CIT(A)-3, NEW DELHI DATED 11.02.2020 PERTAINING TO A.Y. 2011-12. 2. THE GRIEVANCE OF THE ASSESSEE READ AS UNDER :- 2 1.)THE LD. CIT (A) ERRED IN PASSING THE IMPUGNED EX -PARTE ORDER DISMISSING THE APPEAL OF THE APPELLANT WITHOUT GRAN TING AN EFFECTIVE HEARING AND THE ORDER OF DISMISSAL IS LIABLE TO BE QUASHED. 2.) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE IMPUGNED ORDER PASSED BY THE AUTHORITIES BELOW IS ILLEGAL WI THOUT JURISDICTION, VIOLATIVE OF NATURAL JUSTICES WITHOUT FAIR AND OBJE CTIVE APPLICATION OF MIND TO THE FACTS OF THE CASE AND THE LAW APPLICABL E AND WITHOUT BEING GUIDED BY THE BINDING DECISIONS OF COURTS AND TRIBUNALS AND HENCE LIABLE TO BE SET ASIDE AND QUASHED AND DECLAR ED NON EST IN LAW. 3.)THE AUTHORITIES BELOW ALLEGED TO PASS THE ORDER UNDER MISTAKEN IDENTITY OF NON-EXISTING ASSESSEE AS THE PAN ITSELF SPEAKS THAT IT IS OF PARTNERSHIP FIRM AND HERE THE ASSESSEE IS PRIVATE L IMITED COMPANY HENCE ALL THE PROCEEDINGS AND ORDERS PASSED UNDER A MISTAKEN NON EXISTING IDENTITY IS LIABLE TO BE SET ASIDE. 4.)THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANCE S OF THE CASE, THE AUTHORITIES BELOW HAD ERRED IN FRAMING IMPUGNED ASS ESSMENT ORDER WITHOUT ASSUMING JURISDICTION AS LAW AND WITHOUT CO MPLYING WITH THE MANDATORY CONDITIONS OF SECTION 147 TO 153 OF T HE INCOME TAX ACT, 1961 AND REOPENING OF THE CASE IS BAD IN LAW A ND BEYOND THE JURISDICTION OF THE LD. A.O. 5.)THE ILLEGAL ADDITIONS MADE BY THE AUTHORITIES BE LOW UNDER MISTAKEN IDENTITY OF WRONG PAN FOR NON-FILING OF IT R, CANNOT BE SUSTAINED BOTH ON FACTS AND IN LAW AND MUST BE VACA TED. 6.)THE ORDER U/S 144 PASSED WITHOUT JURISDICTION AN D AUTHORITIES BELOW IS ALSO WRONG IN RAISING ILLEGAL DEMANDS OF T AX, INTEREST AND 3 PENALTIES MECHANICALLY AND PERVERSELY AND ALL THE D EMANDS AS WELL AS PENALTY NOTICE BE QUASHED. 7.)THE ORDER PASSED WITHOUT ISSUE / SERVICE OF NOTI CE U/S 148 IS ILLEGAL AND OF AND VOID AB INITIO AND CANNOT BE SUS TAINED BOTH ON FACTS AND IN LAW AND MUST BE VACATED. 8.)THE ORDER PASSED WITHOUT ISSUE OF MANDATORY STAT UTORY NOTICE U/S 143(2) IS ALSO ILLEGAL AND CANNOT SUSTAIN BOTH ON FACTS AND IN LAW AND MUST BE VACATED. 9.)THE ADDITIONS MADE OF RS. 14,69,107/- (RS. 14,50 ,000/- FOR TIME DEPOSIT AND 19107 FOR INTEREST CREDITED BY HDFC) WI THOUT ANY BASIS AND WITHOUT APPLICATION OF MIND CANNOT BE SUSTAINED BOTH ON FACTS AND IN LAW. 10.) THAT THE APPELLANT CRAVES THE LEAVE TO ADD, MO DIFY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING ARID ALL THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 3. A PERUSAL OF THE ASSESSMENT ORDER SHOW THAT IT WAS FRAMED EX-PARTE U/S. 144 OF THE ACT AND THE CIT(A) HAS DIS MISSED THE APPEAL EXPARTE IN LIMINE. 4. ON THESE FACTS IT DEEM IT FIT TO RESTORE THE AP PEAL TO THE FILES OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL CONSIDERING THE MERITS OF THE CASE AFTER GIVING A R EASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 14.09.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:-14.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI DATE OF DICTATION 14.09.2021 DATE ON WHI CH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 14.09.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 14.09.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 14.09.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 14.09.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.09.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.09.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH F ILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 5 DATE OF DISPATCH OF THE ORDER