MIDITECH STUDIOS PVT. LTD., NEW DELHI V. DCIT, CIRCLE- 21(1), NEW DELHI

ITA 947/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0827 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA CIT DR
• Assessee Lawyers: DEPENDRA AGARWAL
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM / ITA NOS. 946 & 947/DEL/2018 / ASSESSMENT YEARS: 2013-14 & 2014-15 M/S MIDITECH STUDIOS PVT. LTD., (FORMERLY KNOWN AS REAL LIFESTYLE .......... ... /APPELLANT BROADCASTING PVT. LTD.), F-313C, THIRD FLOOR, LADO SARAI, SOUTH WEST, NEW DELHI PAN-AAECR8876N VS. DCIT, CIRCLE-21(1), NEW DELHI .. /RESPONDENT ! /APPELLANT BY :SH. DEPENDRA AGARWAL, CA ! /RESPONDENT BY : SH. S.S. RANA, CIT DR $%!&'( / DATE OF HEARING : 17.12.2019 )* !&'( / DATE OF PRONOUNCEMENT: 18.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THESE APPEALS FILED BY ASSESSEE ARE AGAINST SEPARAT E ORDERS OF CIT(A)-38, DELHI DATED 22.09.2017AND 20.09.2019 RE LATING TO ASSESSMENT YEARS 2013-14 & 2014-15 RESPECTIVELY. / ITA NOS:- 946 & 947/DEL/2018 2 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICI ENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE T HE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDI NG THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECU TION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & AN OTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED T HE APPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LE ARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON M ERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABS ENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. I N THE PRESENT APPEALS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX-PARTE QUA THE ASSESSEE / ITA NOS:- 946 & 947/DEL/2018 3 AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REA SONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA LS ARE THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERIT S OF THE ADDITION. 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FIL E OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMP LY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THES E APPEALS ARE THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE IS SUE RAISED ON MERIT. 8. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) #(, #(, #(, #(, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED : 18 TH DECEMBER, 2019 . SH / ITA NOS:- 946 & 947/DEL/2018 4 #+!&-.#-&/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $0 1 2 / THE CIT(A) 4. $3 $0 / THE PR. CIT 5. 6. -45& 6 6 / DR, ITAT, DELHI 578%/ GUARD FILE. & // TRUE COPY // #+$ #+$ #+$ #+$ / BY ORDER , :,; , 6 ASSISTANT REGISTRAR, ITAT, DELHI