Case Number: ITA 5412/DEL/2019
Appellant: Bilberry Securities Pvt. Ltd, New Delhi
Respondent: ITO, Ward-5(4), New Delhi
Assessment Year: 2013-14
Case Filed on: 2019-06-17
Order Type: Final Tribunal Order
Date of Order: 2022-06-13
Pronounced on: 2022-06-13
The case of Bilberry Securities Pvt. Ltd. versus ITO, Ward-5(4), New Delhi, pertains to the assessment year 2013-14. The appeal was filed by Bilberry Securities Pvt. Ltd on 17th June 2019 against an ex-parte order dated 28th March 2019 passed by CIT(A)-2, New Delhi. The central issue in this case was the appellant’s claim of not being provided a reasonable, proper, and adequate opportunity of being heard, leading to the ex-parte order.
The appellant, Bilberry Securities Pvt. Ltd., filed the appeal challenging the order of the CIT (Appeals) on the grounds of denial of natural justice due to the ex-parte order passed without giving the appellant a reasonable opportunity to present their case. The appeal also raised issues related to the reopening of the assessment and the additions made on merits by the Assessing Officer. The appellant contended that the CIT (Appeals) did not consider their submissions and passed the order without providing adequate opportunities for representation.
The case was heard on 13th June 2022 before a bench comprising of Shri Challa Nagendra Prasad, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member. During the hearing, the appellant was not represented, while the respondent was represented by Shri Zahid Parvez, Senior Departmental Representative.
The tribunal noted that the CIT (Appeals) had scheduled hearings on three occasions: 18th January 2019, 14th February 2019, and 18th March 2019. On two occasions, the notices sent by CIT (Appeals) were returned un-served, and on one occasion, the notice was sent via Speed Post but no one appeared on behalf of the appellant. The tribunal opined that the CIT (Appeals) should have provided one more opportunity for the appellant to appear and present their case.
After considering the facts and the submissions of the respondent, the tribunal decided to restore the appeals to the file of the CIT (Appeals) to provide the appellant with an adequate opportunity of being heard. The tribunal directed the CIT (Appeals) to decide the issues on merits after considering the submissions of the appellant. The tribunal allowed Ground No. 1 of the grounds of appeal for statistical purposes.
The tribunal’s order was pronounced in the open court on 13th June 2022, in the presence of both parties.
The final judgment in the case of Bilberry Securities Pvt. Ltd. vs ITO, Ward-5(4), New Delhi, resulted in the restoration of the appeals to the file of the CIT (Appeals) to provide the appellant with an adequate opportunity of being heard. This case highlights the importance of providing a fair opportunity to appellants to present their case and the procedural aspects involved in ensuring justice.
The order was pronounced in the open court on 13th June 2022, by the bench comprising of Shri Challa Nagendra Prasad, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member. The presence of both parties during the pronouncement emphasized the transparency and procedural adherence in the tribunal’s decision-making process.
Order Date: 13th June 2022
Pronounced by: Shri Challa Nagendra Prasad, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member
Assistant Registrar: ITAT New Delhi
Copy forwarded to:
Date of dictation: 13.06.2022
Date on which the typed draft is placed before the dictating member: 13.06.2022
Date on which the typed draft is placed before the other member: 13.06.2022
Date on which the approved draft comes to the Sr. PS/ PS: 13.06.2022
Date on which the fair order is placed before the dictating member for pronouncement: 13.06.2022
Date on which the fair order comes back to the Sr. PS/ PS: 13.06.2022
Date on which the final order is uploaded on the website of ITAT: 13.06.2022
Date on which the file goes to the Bench Clerk: 13.06.2022
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the order:
Bilberry Securities Pvt. Ltd, New Delhi vs ITO, Ward-5(4), New Delhi – Why the Case Was Filed
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