Inshan Buildwell Pvt. Ltd., Delhi v. ITO, New Delhi

ITA 2638/DEL/2015 | 2005-2006
Pronouncement Date: 17-10-2016 | Result: Allowed

Appeal Details

RSA Number 263820114 RSA 2015
Assessee PAN AABCI3421R
Bench Delhi
Appeal Number ITA 2638/DEL/2015
Duration Of Justice 1 year(s) 5 month(s) 12 day(s)
Appellant Inshan Buildwell Pvt. Ltd., Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC 3
Tribunal Order Date 17-10-2016
Date Of Final Hearing 21-07-2016
Next Hearing Date 21-07-2016
Assessment Year 2005-2006
Appeal Filed On 05-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER I.T.A .NO.-2638/DEL/2015 (ASSESSMENT YEAR- 2005-06) INSHAN BUILDWELL PVT.LTD. G-177 PREET VIHAR DELHI-110092. PAN-AABCI3421R (APPELLANT) VS ITO WARD-11(4) NEW DELHI. (RESPONDENT) APPELLANT BY SH.KAPIL GOEL ADV. RESPONDENT BY MS.ANIMA BARNWAL SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 17.03.2015 OF CIT(A)-15 DELHI P ERTAINING TO 2005-06 ASSESSMENT YEAR. BOTH THE PARTIES WERE HEARD ONLY IN RESPECT TO GROUND NO.2 WHICH READS AS UNDER:- 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN PASSING THE ORDER WITHOUT GIVING ASSESSEE AN OPPORTUNITY OF BEING HEARD IN CLEAR VI OLATION OF THE PRINCIPLE OF NATURAL JUSTICE. 2. THE RELEVANT FACTS OF THE CASE ARE THAT THE AO V IDE HIS ORDER U/S 147/143(3) CONSIDERING THE FACT THAT THE ASSESSEE HAD DECLARED A NIL INCOME CONCLUDED THE ASSESSMENT AT AN INCOME OF RS.9 02 250/- BY MAKING AN ADDITION U/S 68. AGGRIEVED THE ASSESSEE CAME IN APPEAL BEFORE THE F IRST APPELLATE AUTHORITY ASSAILING THE ADDITION MADE ON MERIT AS WELL AS QUE STIONING THE JURISDICTION OF THE AO TO PASS THE ORDER. THE RECORD SHOWS THAT BEFORE THE CIT(A) THE ASSESSEE SOUGHT ADJOURNMENTS HOWEVER FAILED TO ADVANCE ANY ARGUMENT S IN SUPPORT OF THE GROUNDS RAISED. THE CIT(A) GAVE A FINAL OPPORTUNITY TO THE ASSESSEE TO APPEAR ON 16.03.2015. HOWEVER ON THE SAID DATE NEITHER ANY ADJOURNMENT WAS MOVED NOR ANY ONE APPEARED. IN THESE CIRCUMSTANCES THE CIT(A ) RELYING UPON CIT VS NR DATE OF HEARING 21.07.2016 DATE OF PRONOUNCEMENT 17.10.2016 I.T.A .NO.-2638/DEL/2015 PAGE 2 OF 2 PORTFOLIO P.LTD. SUSTAINED THE ADDITION MADE BY THE AO. AGGRIEVED BY THIS THE ASSESSEE IS IN APPEAL BEFORE THE ITAT. 3. THE LD.AR INVITING ATTENTION TO THE IMPUGNED ORD ER REQUESTED THAT THE OPPORTUNITY OF BEING HEARD MAY BE GRANTED TO THE AS SESSEE. IT WAS HIS SUBMISSION THAT HE WAS NOT IN A POSITION TO STATE AS TO WHY ON THE SAID DATE THE ASSESSEE WAS NOT REPRESENTED. HOWEVER THE ASSESSEE IT WAS SUB MITTED IS SERIOUS IN PURSUING THE APPEAL FILED. IT WAS SUBMITTED THAT IN THE EVEN TUALITY THE ISSUES ARE SET ASIDE FOR GRANTING AN OPPORTUNITY TO THE ASSESSEE HE GAV E HIS PERSONAL UNDERTAKING THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS F ULLY. CONSIDERING THE UNDERTAKING GIVEN THE LD. SR. DR DID NOT OBJECT TO THE PRAYER OF THE COUNSEL. 4. ACCORDINGLY CONSIDERING THE MATERIAL AVAILABLE ON RECORD I FIND THAT IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH IT WOULD BE APPROPRIATE TO SET ASIDE THE ISSUE BACK TO THE CIT(A) WITH THE DIR ECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT IS HOPED THAT THE OPPORTUNITY SO PROVIDE D TO THE ASSESSEE IS UTILIZED BY PARTICIPATING FULLY AND FAIRLY BEFORE THE CIT(A). IT IS MADE CLEAR THAT INCASE THE OPPORTUNITY SO PROVIDED IN GOOD FAITH IS ABUSED TH E LD. CIT(A) WOULD BE AT LIBERTY TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH OCTOBER 2016. SD/- (DIV A SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI