UEM India Ltd., New Delhi v. DCIT, New Delhi

ITA 237/DEL/2010 | 2004-2005
Pronouncement Date: 15-03-2010 | Result: Allowed

Appeal Details

RSA Number 23720114 RSA 2010
Assessee PAN AAACU0043Q
Bench Delhi
Appeal Number ITA 237/DEL/2010
Duration Of Justice 2 month(s)
Appellant UEM India Ltd., New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 15-03-2010
Date Of Final Hearing 15-03-2010
Next Hearing Date 15-03-2010
Assessment Year 2004-2005
Appeal Filed On 15-01-2010
Judgment Text
ITA NO. 237/DEL/2010 A.Y. 2004-05 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH H: NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 237/DEL/2010 A.Y. : 2004-05 M/S UEM INDIA LTD. VS. DCIT CIRCLE 18(1) D-19 KALKAJI NEW DELHI NEW DELHI 110 019 [PAN: AAACU0043Q] (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RANBIR CHOPRA CA DEPARTMENT BY : SHRI H.K. LAL CIT(DR) O R D E R PER SHAMIM YAHYA : AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A) DATED 13.11.2009 PERTAINING TO ASSES SMENT YEAR 2004-05. 2. THE FIRST ISSUE RAISED READS AS UNDER:- THE LD. CIT(A) HAS ERRED IN LAW AS WELL AS FACTS I N DECIDING THE APPEAL EX-PARTE WITHOUT GIVING ANY REASONABLE OPPOR TUNITY OF BEING HEARD TO THE APPELLANT AND THEREFORE EXPARTE ORDER PASSED BY THE LD. CIT(A) IS AGAINST THE PRINCIPLE O F NATURAL JUSTICE AND LIABLE TO BE SET ASIDE. 3. THE ASSESSEE IN THIS CASE FILED RETURN ON 30.10 .2004 THE SAME WAS REVISED ON 20.1.2005. THE CASE WAS SELECT ED FOR SCRUTINY. ITA NO. 237/DEL/2010 A.Y. 2004-05 2 DURING THE COURSE OF ASSESSMENT THE AO MADE VARIO US ADDITIONS PERTAINING TO DIRECTORS COMMISSION BAD DEBTS ARM S LENGTH PRICING PRIOR PAID EXPENSES AND INCOME FROM OTHER SOURCES. 4. THE ASSESSEE APPEALED BEFORE THE LD. CIT(A). A T THE THRESHOLD THE LD. CIT(A) NOTED THAT ASSESSEE WAS GIVEN LETTERS/NOTICES FOR HEARING AND ASSESSEE KEPT ON S EEKING ADJOURNMENTS AND LD. CIT(A) WAS THEREFORE CONSTRAI NED TO PASS AN EXPARTE ORDER. THEREAFTER LD. CIT(A) PROCEEDED TO DEAL WITH THE ISSUE IN THE APPEAL AND DECIDE AGAINST THE ASSESSE E AND DISMISSED THE APPEAL. 5. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BEF ORE US. AT THE OUTSET IT HAS BEEN URGED THAT LD. CIT(A) HAS FAILED TO GIVE REASONABLE OPPORTUNITY OF BEING HEARD. IN THIS REGARD THE A SSESSEE HAS ALSO FILED AN AFFIDAVIT IN WHICH IT HAS BEEN INTER-ALIA SUBMITTED THAT ASSESSEE HAS NOT BEEN GIVEN SUFFICIENT TIME TO COMP LETE THE VOLUMINOUS DETAILS SOUGHT BY THE LD. CIT(A). 6. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. IN OUR CONSIDERED OPINION IN THE INTEREST OF JUSTICE IT WILL BE APPROPRIATE TO GRANT THE ASSESSEE AN OPPORTUNITY TO SUBMIT HIS ARGUMENTS AND CANVASS HIS CASE PROPERLY BEFORE THE LD. CIT(A). ACCORDINGLY WE REMIT THIS ISSUE TO THE FILES OF TH E LD. CIT(A) TO CONSIDER THE SAME AFRESH AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. WE MAKE IT CLEAR THA T WE HAVE NOT CONSIDERED THE CASE ON MERITS IN ANY MANNER WHATS OEVER. ITA NO. 237/DEL/2010 A.Y. 2004-05 3 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15/03/2010 U PON CONCLUSION OF THE HEARING. SD/- SD/- [A.D. JAIN) [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 15/03/ 2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES