METRO STONE CRUSHER PRIVATE LIMITED,BHIWANI, HARYANA V. ITO WARD 17(1), DELHI

ITA 897/DEL/2024

AI Insights

Metro Stone Crusher Pvt Ltd appealed against the orders of the NFAC, Delhi dated 24.07.2023 for the assessment year 2017-18. The primary grievance was that the CIT(A) decided the issue without providing an adequate opportunity for the assessee to be heard, which contravenes the principles of natural justice. The CIT(A) had dismissed the appeals, claiming notices were issued but not complied with. The Income Tax Appellate Tribunal (ITAT) found that the CIT(A) did not afford adequate opportunity to the assessee and thus restored the matter back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711512 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: SAHIL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 897/DEL/2024 [A.Y 2017-18] Metro Stone Crusher Pvt Ltd Vs. The Income-tax Officer Baganwala Zone, Khanak Tosham Ward – 17(1) Haryana New Delhi PAN: AAFCM 4794 H (Appellant) Respondent) Assessee By : Shri Sahil, CA Department By : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 21.07.2025 Date of Pronouncement : 21.07.2025 ORDER PER NAVEEN CHANDRA, AM :- The above captioned appeal by the assessee is directed against orders of the NFAC, Delhi dated 24.07.2023 for A.Y 2017-18. 2. At the very outset, the ld. counsel for the assessee submitted that the main grievance of the assessee in the present appeals is that the ld. CIT(A) has decided the issue without affording adequate opportunity of Printed from counselvise.com ITA Nos. 2682 /DEL/2023 & 897/DEL/2024 Metro Stone Crusher Vs ITO [A.Ys 2016-17 & 2017-18] Page 2 of 4 being heard to the assessee which is against the principles of natural justice. The assessee further submitted that the ld. CIT(A) was not justified in dismissing appeals without sending the notice of hearing at the address given in the audit report where books of accounts were maintained. 4. Per contra, the ld. DR relied upon the orders of the authorities below. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has decided the issue without affording adequate opportunity of being heard to the assessee. We find that the ld. CIT(A) in his order has stated that notices were issued however, they were not complied with. In these circumstances, we are, therefore, of the considered view that the ld. CIT(A) ought to have given due opportunities to the assessee of being heard. 6. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The Printed from counselvise.com ITA Nos. 2682 /DEL/2023 & 897/DEL/2024 Metro Stone Crusher Vs ITO [A.Ys 2016-17 & 2017-18] Page 3 of 4 assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, appeals of assessee in ITA No. 897/DE/2024 is allowed for statistical purposes. Order pronounced in open court on 21.07.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 21st JULY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA Nos. 2682 /DEL/2023 & 897/DEL/2024 Metro Stone Crusher Vs ITO [A.Ys 2016-17 & 2017-18] Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order Printed from counselvise.com "