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 ITO vs. Vikram A. Pradhan (ITAT Mumbai)

Calibre Infin Lease Services Ltd. 204-205, Ansal Imperial Tower C Block Community Centre Naraina Vihar New Delhi 110 028 Vs. ITO, Ward 3(2) New Delhi
June, 19th 2014
                IN THE INCOME TAX APPELLATE TRIBUNAL
                    DELHI BENCHES : "B" NEW DELHI


                     BEFORE SHRI U.B.S.BEDI, JM AND
                      SHRI J.SUDHAKAR REDDY, AM


                               ITA No: 2280/Del/2013
                                   AY : - 2003-04


Calibre Infin Lease Services Ltd.      vs.    ITO, Ward 3(2)
C/o SS Poddar & Co.                           New Delhi
204-205, Ansal Imperial Tower
C Block Community Centre
Naraina Vihar
New Delhi 110 028
PAN: AAACC 8732 A


(Appellant)                                  (Respondent)


              Appellant by : Shri Arvind Pathak (Employee of company)
                   Respondent by: Shri Gagan Sood, Sr.D.R.

                            ORDER


PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

       This appeal is filed by the assessee    directed against the order of the

Ld.CIT(Appeals)-VI, New Delhi dt. 20.2.2013 pertaining to the Assessment Year

2003-04, on the following grounds.


            "1. The Ld.CIT (A) is erred in law and on facts in confirming addition
            of Rs.5,02,500/- on account of share application money and
            presumed commission.
            2. No notice of hearing was received by the appellant. Appellate
            order was received by the appellant but none of the notices dated
            7.6.2011, 2.8.2011 and 30.1.2013 as stated by the Ld.CIT (A) was
                                                                     Page 2 of 3

           received by the appellant. Ex parte order passed by the Ld.CIT (A)
           is unjustified and unlawful as no notice of hearing was served on the
           appellant company."





2.    When the case was called up for hearing, the assessee moved an

adjournment application.     On consideration of the same we are of the

considered opinion that this is not a fit case to grant adjournment. Hence the

same is rejected.



3.    After hearing the Ld.D.R. Mr.Gagan Sood, we find that the principles of

natural justice are not complied with by the Ld.CIT(Appeals)-IV, New Delhi. The

assessee's case is that    no notice of hearing was received by it from the

Ld.CIT(Appeals).    In fact a prayer was made that the Office of the

Ld.CIT(Appeals) demonstrate that a notice has been served on the assessee

intimating the date of hearing before the Ld.CIT(Appeals). The Revenue could

not demonstrate that the notices referred to at para 4 of the Ld.CIT(Appeals)'s

order were served on the assessee. Under the circumstances, we are of the

considered opinion that the appeal should be set aside to the file of the

Ld.CIT(Appeals) for fresh adjudication in accordance with law, after affording

adequate opportunity of hearing to the assessee. The assessee is directed to

approach the Office of the Ld.CIT(Appeals) and obtain the notice of date of

hearing.
                                                                         Page 3 of 3






4.    In the result the appeal is treated as allowed for statistical purposes.
       Order pronounced in the Open Court on 13th June,2014.



             Sd/-                                          Sd/-

       (U.B.S.BEDI)                            (J.SUDHAKAR REDDY)
     JUDICIAL MEMBER                           ACCOUNTANT MEMBER


Dated: the 13th June, 2014

*manga


Copy of the Order forwarded to:
 1.Appellant;
 2.Respondent;
3.CIT;
4.CIT(A);
5.DR;
6.Guard File

                                                           By Order




                                                          Asst. Registrar

 
 
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