Nexus Design Projects Pvt. Ltd., New ... vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E', NEW DELHI Before Sh. Sh. N. K. Saini, AM And Sh. H. S. Sidhu, JM ITA No. 2445/Del/2012 : Asstt. Year : 2007-08 Nexus Design Projects Pvt. Ltd., Vs Deputy Commissioner of Income B-5/80, Basement, Safdarjung Tax, Circle 13(1), Enclave, Near R. K. Khanna Tennis New Delhi Stadum, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAQPJ3978E Assessee by : None Revenue by : Sh. P. Dam Kanunjha, Sr. DR Date of Hearing : 27.03.2015 Date of Pronouncement : 27.03.2015

ORDER Per N. K. Saini, AM:

This is an appeal by the assessee against the order dated 28.07.2010 of ld. CIT(A)-XVI, New Delhi.

2. At the time of hearing nobody was present on behalf of the assessee. The ld. Counsel for the assessee moved application for an adjournment. The same was rejected.

3. Vide ground no. 3 the assessee stated as under:

"That the Ld. CIT(Appeals) erred in rejecting the grounds of Appeal & passed the exparte order." 2 ITA No. 2445/Del/2012

Nexus Design Projects Pvt. Ltd.

4. From the above ground it is crystal clear that the grievance of the assessee relates to the dismissal of the appeal by the ld. CIT(A) ex- parte without giving an opportunity of being heard. The ld. DR stated that the assessee did not cooperate and appeared before the ld. CIT(A). Therefore, the appeal was rightly rejected by the ld. CIT(A) ex-parte.

5. We have considered the submissions of the ld. DR and carefully gone through the material available on the record. In the present case, it is noticed that the ld. CIT(A) did not adjudicate the appeal of the assessee on merit but simply dismissed the same stating that the assessee failed to attend the proceedings. It is also noticed that the ld. CIT(A) in the impugned order has mentioned that date of hearing was fixed on 27.07.2010 but nowhere it was mentioned that the notice for hearing was served for the said date. It is well settled that nobody should be condemned unheard as per the maxim "audi alteram partem". We therefore, deem it appropriate to set aside the impugned order passed ex-pate by the ld. CIT(A) and the case is remanded back to his file to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not to seek undue and unreasonable adjournments.

3 ITA No. 2445/Del/2012 Nexus Design Projects Pvt. Ltd.

6. In the result, the appeal filed by the assessee is allowed for statistical purposes.

(Order Pronounced in the Court on 27/03/2015)

Sd/- Sd/-

(H. S. Sidhu) (N. K. Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/03/2015 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR