The case number ITA 736/DEL/2019 involves the appellant, Aashirvad Jewellery House from New Delhi, and the respondent, ITO, Ward-47(4), New Delhi. This case pertains to the assessment year 2012-13, with the final tribunal order pronounced on March 12, 2019. The appeal was filed on February 1, 2019.
Aashirvad Jewellery House filed an appeal against the ex-parte order dated December 28, 2018, passed by the CIT(A)-1, New Delhi. The primary issue in this appeal was the assessment order passed without providing an opportunity for the appellant to be heard. The appellant argued that the orders passed by the authorities below were ex-parte and that they had not been given a chance to present their case.
The appellant contended that the representatives of Aashirvad Jewellery House were occupied with the sale of movable and immovable assets owned by the business, which were being auctioned by the Bank of Maharashtra under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act. This auction process was ongoing during the assessment proceedings, thereby preventing the appellant’s representatives from attending the hearings.
The tribunal reviewed the records and heard arguments from both sides. The appellant’s representative, Sh. S.K. Gupta, C.A., argued that the assessment order and the CIT(A)’s order were passed without granting the appellant an opportunity to present their case. The representative requested that the case be remanded to the assessing officer for a fresh assessment, allowing the appellant to submit necessary evidence and documents.
The Senior Departmental Representative, Ms. Aastha Lakshmi, opposed the blanket stay request, noting that the appellant had not made any deposits against the outstanding demand of Rs. 48,23,530/-.
The tribunal observed that the authorities had passed the orders ex-parte and that the appellant had not been given a proper opportunity to be heard. In light of this, the tribunal decided to set aside the issue and remand it back to the assessing officer for a de-novo assessment, ensuring that the appellant is given a proper opportunity to present their case.
The tribunal allowed the grounds raised by the appellant for statistical purposes, setting aside the orders of the authorities below. Consequently, the Stay Application filed by the appellant was deemed infructuous and dismissed as such.
In the result, the appeal filed by Aashirvad Jewellery House was allowed for statistical purposes, and the case was remanded for fresh assessment with proper opportunities for the appellant to present their case.
Order pronounced in Open Court on March 13, 2019.
Sd/- (R.K. PANDA) Accountant Member
Sd/- (BEENA A PILLAI) Judicial Member
Dated: 13th March, 2019.
Copy forwarded to:
By Order
Asst. Registrar, ITAT, Delhi Benches, New Delhi
Aashirvad Jewellery House vs ITO: Ex-Parte Order Revoked and Case Remanded for Fresh Assessment
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