M/s Unison International I.T. Services Ltd., New Delhi v. ITO, New Delhi

ITA 5277/DEL/2010 | 2004-2005
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 527720114 RSA 2010
Assessee PAN AABCD7869A
Bench Delhi
Appeal Number ITA 5277/DEL/2010
Duration Of Justice 2 month(s) 4 day(s)
Appellant M/s Unison International I.T. Services Ltd., New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 31-01-2011
Assessment Year 2004-2005
Appeal Filed On 26-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H : NEW DELHI) BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO.5277/DEL./2010 (ASSESSMENT YEAR : 2004-05) M/S. UNISON INTERNATIONAL I.T. SERVICES LTD. VS. ITO WARD 18 (2) VIKRANT TOWER 6 TH FLOOR NEW DELHI. RAJENDRA PLACE NEW DELHI 110 008. (PAN : AABCD7869A) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.P. GUPTA ADVOCATE REVENUE BY : SHRI AMRENDRA KUMAR SENIOR DR ORDER PER B.C. MEENA ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF CIT (APPEALS)-XXI NEW DELHI DATED 24.9.2010. THE GRO UNDS OF APPEAL READ AS UNDER :- 1. THAT THE CIT (A) ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT WITHOUT GIVING SUFFICIENT OPPORTUNITY TO PRESENT THE CASE OF THE APPELLANT. 2. THAT THE CIT (A) ERRED IN DISMISSING THE APPEAL WITHOUT ASCERTAINING WHETHER THE NOTICE DATED 18.08.2010 IS SUED BY HIS OFFICE FIXING THE CASE ON 08.09.2010 WAS SERVED OR NOT ON THE APPELLANT. ITA NO.5277/DEL./2010 2 3. THAT THE CIT (A) FAILED TO APPRECIATE THAT THE N OTICE DATED 18.08.2010 HAD BEEN ISSUED BY HIS OFFICE AFTER A GA P OF LONG PERIOD AS IN THE CASES OF EARLIER NOTICES AND THE REFORE THE APPELLANT COMPANY WAS NOT IN A POSITION TO KEEP TRA CK OR EXPECTED THE DATE OF HEARING AND THE NOTICE UNDER R EFERENCE HAD NOT BEEN RECEIVED BY IT AND THEREFORE HEARING COUL D NOT BE ATTENDED. 4. THAT THE CIT (A) ERRED IN NOT CONSIDERING THE GR OUNDS OF APPEAL NOS.1 TO 5 TAKEN IN MEMORANDUM OF APPEAL ON MERITS EVEN THOUGH FACTS WERE AVAILABLE IN THE ORDER OF AS SESSMENT AND IT WAS EVIDENT THAT ADDITIONS/DISALLOWANCES HAD BEE N MADE BY THE A.O. WITHOUT APPRECIATING THE FACTS AND THE LEG AL POSITION. 5. THAT THE AFORESAID GROUNDS OF APPEAL ARE WITHOUT PREJUDICE TO EACH OTHER. 6. THAT THE APPELLANT COMPANY CRAVES LEAVE TO ALTER AMEND ANY AND/OR ADD ANY OF THE GROUNDS OF APPEAL AT ANY TIME THEREIN AFTER. 2. THE ASSESSEE COMPANY IS ENGAGED IN THE DEVELOPME NT OF SOFTWARE/ SOFTWARE TOOLS AND PROVIDING TECHNICAL SERVICES. T HE ASSESSMENT U/S 143(3) WAS COMPLETED ON 28.12.2006 ASSESSING THE INCOME AT RS.82 91 200/-. THE ASSESSEE PREFERRED APPEAL AGAINST THIS ORDER. CIT (A) DISMISSED THE APPEAL OF THE ASSESSEE BY HOLDING THAT NOBODY APPEARED ON THE DATES FIXED FOR HEARING AND ALL THE GROUNDS TAKEN UP BY THE APPELLANT ARE D ISMISSED. 3. AT THE OUTSET OF THE HEARING LEARNED AR SUBMITT ED THAT THE CIT (A) HAS DECIDED THE WITHOUT PROVIDING SUFFICIENT OPPORTUNIT Y TO THE ASSESSEE. FURTHER HE ALSO PLEADED THAT THE EX-PARTE ORDER PASSED BY T HE CIT (A) IS ALSO NOT BASED ITA NO.5277/DEL./2010 3 ON THE FACTS AVAILABLE ON RECORD AND HE PLEADED TO SET ASIDE THE ORDER OF THE CIT (A). 4. LEARNED DR WAS ALSO OF THE VIEW THAT IN THE INTE REST OF JUSTICE THE APPEAL MAY BE RESTORED BACK TO THE FILE OF THE CIT (A) AND ASSESSEE MAY BE DIRECTED TO APPEAR BEFORE HIM. 5. AFTER HEARING BOTH THE SIDES AND TAKING INTO THE FACTS INTO CONSIDERATION IN THE INTEREST OF JUSTICE AND EQUITY WE SET ASIDE THE ORDER OF THE CIT (A) AND DIRECT HIM TO DECIDE THE APPEAL OF THE ASSESSEE DE NOVO AFTER PROVIDING OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT (A) ON THE APPOINTED DATE. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 31 ST DAY OF JANUARY 2011. SD/- SD/- (I.P. BANSAL) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 31 ST DAY OF JANUARY 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXI NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.