Case Law Details
Tathagat Exports Pvt. Ltd. Vs ACIT (ITAT Delhi)
Asessee has failed to appear on 8 occasions before the ld. CIT(A). Conduct of assessee is clogging already burdened justice delivery system. Hence, ITAT directed the assessee to pay Rs.10,000/- to Prime Minister’s National Relief Fund
Aggrieved with the order of the ld. CIT(A) confirming the order of the Assessing Officer, the assessee filed appeal before the Tribunal on 09.01.2020. The notice of hearing was issued on 11.04.2022 fixing the date of hearing on 12.07.2022 at the address given in From 36. No one attended on the date of hearing nor any adjournment letter was filed. The assessee has failed to appear on 8 occasions before the ld. CIT(A) and has taken up the grounds before the Tribunal pertaining to legal principles of “audi alteram partem” and sustenance of order of the AO by the ld. CIT(A). We strongly believe that every assessee has a right to appeal before the authorities against any addition or disallowance made to the returned income, at the same time, it is least expected that the assessee would comply to the notices issued by the authorities in an appropriate way. The assessee having miserably failed to attend before the ld. CIT(A) has taken the grounds of “audi alteram partem” before us. While the grievance of the assessee is not being preempted by us, at the same time, we feel that the conduct of the assessee is clogging the already burdened justice delivery system. Hence, we hereby direct the assessee to pay an amount of Rs.10,000/- to the “Prime Minister’s National Relief Fund” and approach the ld. CIT(A) for a fresh hearing denovo which shall be considered. The ld. CIT(A) is hereby directed to afford an opportunity of being heard to the assessee before conclusion of the proceedings.
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeal has been filed by the assessee against the order of the ld. CIT(A), Delhi-36 dated 11.11.2019.
2. The assessee field return of income on 31.10.2015 declaring a loss of Rs.1,02,14,422/-. The assessment has been completed determining returned income at Rs.1,02,08,130/-vide the Assessment Order passed u/s 144 on 28.12.2017.
3. The proceedings before the ld. CIT(A) were as under:
|
SI. No. |
Notice No. | Date of issue of notice/Date of speed post | Date fixed for hearing |
| 1. | By
ITBA/APL/S/APL_1 /2018- 19/10 149615 28(1) By Speed Post ED004228990IN |
01.02.2019
15.02.2019 |
15.02.2019
None attended nor any adjournment letter was filed. |
| 2. | By Speed Post ED939114887IN | 15.02.2019 | 08.03.2019
(Last Opportunity) |
| 08.03.2019 | None attended nor any adjournment letter was filed. | ||
| 3. | By
ITBA/APL/S/APL_1 /2019-20/1017313711(1) By Speed Post |
08.08.2019 | 21.08.2019 |
| 21.08.2019 | None attended nor any adjournment was filed. | ||
| 4. | By
ITBA/APL/S/APL_1/2019-20/1017509471(1) By Speed Post ED001242555IN |
22.08.2019 | 28.08.2019 |
| 28.08.2019 | None attended nor any adjournment was filed. | ||
| 5. | By
ITBA/APL/S/APL_1 /2019-20/1017635923(1) By Speed Post ED001242388IN |
28.08.2019 | 11.09.2019 |
| 11.09.2019 | None attended nor any adjournment was filed. | ||
| 6. | By
ITBA/APL/S/APL_1/2019-20/10179 39492(1) By Speed Post ED944508913IN |
12.09.2019 | 04.10.2019 |
| 04.10.2019 | None attended nor any adjournment was filed. | ||
| 7. | By
ITBA/APL/S/APL_1/2019-20/10 18645101(1) By Speed Post ED944508666IN |
07.10.2019 | 15.10.2019 |
| 15.10.2019 | None attended nor any adjournment was filed. | ||
| 8. | By
ITBA/APL/S/APLJ/20 19-20/1018924446(1) By Speed Post ED944509030IN (As per speed post tracking report notice was delivered) |
15.10.2019 | 30.10.2019
(Last Opportunity) |
| 30.10.2019 | None attended nor any adjournment was filed. |
4. Aggrieved with the order of the ld. CIT(A) confirming the order of the Assessing Officer, the assessee filed appeal before the Tribunal on 09.01.2020. The notice of hearing was issued on 11.04.2022 fixing the date of hearing on 12.07.2022 at the address given in From 36. No one attended on the date of hearing nor any adjournment letter was filed. The assessee has failed to appear on 8 occasions before the ld. CIT(A) and has taken up the grounds before the Tribunal pertaining to legal principles of “audi alteram partem” and sustenance of order of the AO by the ld. CIT(A). We strongly believe that every assessee has a right to appeal before the authorities against any addition or disallowance made to the returned income, at the same time, it is least expected that the assessee would comply to the notices issued by the authorities in an appropriate way. The assessee having miserably failed to attend before the ld. CIT(A) has taken the grounds of “audi alteram partem” before us. While the grievance of the assessee is not being preempted by us, at the same time, we feel that the conduct of the assessee is clogging the already burdened justice delivery system. Hence, we hereby direct the assessee to pay an amount of Rs.10,000/- to the “Prime Minister’s National Relief Fund” and approach the ld. CIT(A) for a fresh hearing denovo which shall be considered. The ld. CIT(A) is hereby directed to afford an opportunity of being heard to the assessee before conclusion of the proceedings.
5. In the result, the appeal of the assessee is allowed for statistical purpose.
Order Pronounced in the Open Court on 15/07/2022.
