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In the interests of justice issue can restore back to the file of the learned CIT(A) with appropriate direction

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Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
This is an appeal filed by the assessee against the order dated 3.08.2010 of the Commissioner of Income-tax (Appeals)-XIX, New Delhi pertainng to the Assessment Year 2003-04 on various grounds. However, at the time of hearing the assessee filed an application seeking time which was rejected in view of ground No.1 raised by the assessee which reads as under:- “Action of the CIT(A) in passing Ex-Parte Order in unjust, illegal, arbitrary and against the facts and circumstances of the case.”

Citation :
V & S International (P) Ltd., S-22, Second Floor, Manish Global Mall,Sector-22, Dwarka. PAN: AAACV0030A,(Appellant) Vs.Income-tax Officer,Ward 17(4),New Delhi.(Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH ‘H’: NEW DELHI

  BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND

SHRI T.S. KAPOOR, ACCOUNTANT MEMBER

I.T.A.No.5347/Del/2010

Assessment Year : 2003-04

V & S International (P) Ltd., S-22,

Second Floor, Manish Global Mall,

Sector-22, Dwarka. PAN: AAACV0030A,

(Appellant)

Vs.

Income-tax Officer,Ward 17(4),

New Delhi.

(Respondent)

Appellant   by  : Mrs. Megha Bhasin, CA                                    Respondent by : Shri Ramesh Chander, CIT-DR.

O R D E R

PER DIVA SINGH, JUDICIAL MEMBER

This is an appeal filed by the assessee against the order dated 3.08.2010 of the Commissioner of Income-tax (Appeals)-XIX, New Delhi pertainng to the Assessment Year 2003-04 on various grounds.  However, at the time of hearing the assessee filed an application seeking time which was rejected in view of ground No.1 raised by the assessee which reads as under:-

“Action of the CIT(A) in passing Ex-Parte Order in unjust, illegal, arbitrary and against the facts and circumstances of the case.”

2.       A perusal of the impugned order showed that the learned CIT(A) gave various opportunities to the assessee by way of issuance of notices through speed post and on these occasions, the assessee did not attend, as such an ex parte order was passed.  In view of ground No.1 which has been reproduced hereinabove, after hearing the parties, we are of the considered view that in the circumstances and in the interests of substantial justice, it would be appropriate to restore the issue back to the file of the learned CIT(A) with the direction to, decide the same by way of a speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee.  The assessee is also directed to participate in the proceedings. 

3.       In the result, the appeal of the assessee is allowed for statistical purposes.

4.       The order was pronounced in the Open Court on the date of hearing i.e. 18th October, 2012.

                   Sd/-                                                               Sd/-

         (T.S. KAPOOR)                                              (DIVA SINGH)

   ACCOUNTANT MEMER                                 JUDICIAL MEMBER

Dated: 18th October, 2012.

Copy of the order forwarded to:-

  1. Appellant
  2. Respondent
  3. CIT
  4. CIT(A)
  5. DR                                                                   By Order

*mg                                                                  Deputy Registrar, ITAT. 

 

CS Bijoy
on 21 November 2012
Published in Income Tax
Views : 1151
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