Goodview Technologies P.Ltd, New Delhi V. DCIT, Central Circle, Noida

ITA 975/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0820 (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: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA CIT DR
• 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. 975 TO 977/DEL/2018 / AYS: 2012-13 TO 2014-15 GOODVIEW TECHNOGLOGIES P. LTD. A-989, PALAM EXTENSIONS, SECTOR-7 .......... /APPELLANT BEHIND MAX FORT SCHOOL, DWARKA, NEW DELHI-110077 PAN-AADCG7988H VS. DCIT, CENTRAL CIRCLE, NOIDA . /RESPONDENT !'# /APPELLANT BY : NONE !'# /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 ORDER O F CIT(A)-IV, KANPUR DATED 30.11.2017 RELATING TO ASSESSMENT YEAR S 2012-13 TO 2014- 15 RESPECTIVELY. 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. 2 / ITA NOS:- 975 TO 977/DEL/2018 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUF FICIENT 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 LD.DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DE CIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHIL E DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHAR YA & ANOTHER 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 DISMI SSED THE 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 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. 3 / ITA NOS:- 975 TO 977/DEL/2018 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 #+!&-.#-&/ 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 4 / ITA NOS:- 975 TO 977/DEL/2018 DRAFT DICTATED 17.12.2019 DRAFT PLACED BEFORE AUTHOR APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON 18.12.2019 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE 18.12.2019