RISING STAR TRADE HUB PVT. LTD.,NEW DELHI V. ITO WARD 21(1), NEW DELHI

ITA 2138/DEL/2024

AI Insights

The case involves Rising Star Trade Hub Pvt Ltd, the appellant, against the I.T.O, the respondent, concerning the assessment year 2018-19. The appeal was directed against the order of the NFAC, Delhi dated 22.09.2023. The primary contention of the appellant was the denial of an adequate opportunity to be heard by the ld. CIT(A), which they argued was a violation of the principles of natural justice. The Tribunal noted that the CIT(A) had passed an order shortly after receiving a request for adjournment from the assessee, which was not in accordance with fair hearing practices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312927 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2138/DEL/2024 [A.Y 2018-19] Rising Star Trade Hub Pvt Ltd Vs. The I.T.O A-32, FF, Wazirpur Industrial Area Ward 21(1) Delhi New Delhi PAN: AAHCR 7217 E (Appellant) (Respondent) Assessee By : None Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 30.04.2025 Date of Pronouncement : 30.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 22.09.2023 for A.Y 2018-19. 2 ITA No. 2138/DEL/2024 Rising Star Trade Hub[A.Y 2018-19] 2. There is a delay in filing appeal before the ITAT. After perusal of the application filed by the assessee for condonation of delay, we find the reasons given by the assessee to be adequate and, accordingly, we condone the delay. 3. Ground No. 1 of the assessee is that the ld. CIT(A) has decided the issue without affording opportunity of being heard to the assessee which is against the principles of natural justice. The assessee further submitted that the adjournment sought by the assessee was rejected by the ld. CIT(A). 4. Per contra, the ld. DR relied upon the orders of the authorities below. 5. We have heard the submission 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 assessee sought for an adjournment for furnishing response vide letter dated 19.09.2023. Instead, the ld. CIT(A) passed his order on 22.09.2023. We are, therefore, of the considered view that the ld. CIT(A) ought to have given due opportunities to the assessee of being heard. 3 ITA No. 2138/DEL/2024 Rising Star Trade Hub[A.Y 2018-19] 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 assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, appeal of assessee in ITA No. 2138/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 30.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 30th APRIL, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 2138/DEL/2024 Rising Star Trade Hub[A.Y 2018-19] 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 "