Mohima Developers And Builders Ltd.,, ... vs Assessee

Appellant by : Shri Sandeep Sapra, Advocate. Respondent by : Shri P. Dam Kanunjha, Sr.DR.

Date of hearing : 11.03.2015 Date of pronouncement : 18.03.2015

ORDER

PER G.C. GUPTA, GUPTA, VP :

This appeal by the assessee for the assessment year 2004-05 is directed against the order of learned CIT(A)-IX, New Delhi dated 25th June, 2012.

2. The learned counsel for the assessee, at the outset, submitted that the CIT(A) has passed the ex-parte appellate order in this case although the counsel for the assessee had appeared before him. He referred to pages 194 & 195 of the compilation filed before the Tribunal wherein application under Rule 10 read with Rule 29 of the ITAT Rules has been filed stating that Shri Sharad Gupta, Chartered Accountant has certified that the observation of the CIT(A), that on 22nd June, 2012 none attended nor any request for adjournment was made, is not factually correct. Shri Sharad Gupta, CA stated that he reached the office of the CIT(A) at 1.00 PM and sent a slip for hearing of the appeal and after about half an hour or so, he was informed by the 2 ITA-1597/Del/2013

office of the CIT(A) that according to the CIT(A), the appeal would be decided on merits as he was late for the appeal. In these facts, the learned counsel for the assessee submitted that the issue in the grounds of appeal may be restored to the file of the CIT(A) for de-novo adjudication.

3. Learned DR, on the other hand, relied upon the order of the Assessing Officer and the CIT(A).

4. We have considered the rival submissions and have perused the contents of the application of the assessee under Rule 10 read with Rule 29 of the ITAT Rules. We find that in the certificate of Shri Sharad Gupta, CA, it has been stated that he had reached the office of the CIT(A) and it was informed to him by the office of the CIT(A) that the appeal would be decided on merits as he was late for the appeal. We find that he has also certified that even the written submissions along with annexures running into 193 pages, copies of various case laws were not taken on record. In the facts of the case, we are of the view that it shall be in the interest of justice to restore the issue in the grounds of appeal of the assessee to the file of the learned CIT(A) with the direction to pass a de-novo order in accordance with law after allowing opportunity of being heard to both the parties. The assessee is directed to cooperate in the matter of finalization of its first appeal before the CIT(A). We direct accordingly.

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

Decision pronounced in the open Court on 18th March, 2015.

Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK. 3 ITA-1597/Del/2013

Copy forwarded to: -

1. Appellant : M/s Mahima Developers and Builders Limited,

C/o O.P. Sapra & Associates, Advocates, C-763, New Friends Colony, New Delhi - 110 025.

2. Respondent : Income Tax Officer, Ward-

Ward-6(1), New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar