SCB Steels (P) Ltd. (earlier known as CBS Energy Systems Pvt. Ltd.) v. DCIT, Circle-5(2), New Delhi
[Citation -2019-LL-0924-4]

Citation 2019-LL-0924-4
Appellant Name SCB Steels (P) Ltd. (earlier known as CBS Energy Systems Pvt. Ltd.)
Respondent Name DCIT, Circle-5(2), New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 24/09/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags reasonable opportunity of being heard • service of notice • restoration of appeal • ex-parte order
Bot Summary: Facts emanating from the order of the CIT(A) show that on two occasions the CIT(A) issued notice but the same were returned unserved. It is not coming out from the order of the CIT(A) on which address he issued notice. As per details given in form No.35 in the column address to which notice may be sent to the appellant address is mentioned as 20/17, Shakti Nagar, New Delhi -110007 also mobile number, email address of the appellant has been mentioned. Further I find that the order of the CIT(A) was served through e-mail which shows that the CIT(A) was well aware of the e-mail ID of the appellant. The order is pronounced in the open court on 24.09.2019. Registrar ITAT, New Delhi Date of dictation 23.09.2019 Date on which the typed draft is placed before the dictating 24.09.2019 Member Date on which the typed draft is placed before the Other 24.09.2019 member Date on which the approved draft comes to the Sr.PS/PS 24.09.2019 Date on which the fair order is placed before the Dictating 24.09.2019 Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS 24.09.2019 Date on which the final order is uploaded on the website of 24.09.2019 ITAT Date on which the file goes to the Bench Clerk 24.09.2019 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order.


1 IN INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No.4574/DEL/2019 [A.Y 2009-10] M/s. SCB Steels (P) Ltd. Vs. DCIT (earlier known as CBS Circle 5 (2) Energy Systems Pvt. Ltd.) New Delhi B-5/6, 2nd Floor, Sector-11, Rohini, Delhi-110085 [Appellant] [Respondent] Date of Hearing : 23.09.2019 Date of Pronouncement : 24.09.2019 Appellant by : Sh. S. B. Garg, CA Respondent by : Ms. Ekta Vishnoi, SR. DR ORDER PER N. K. BILLAIYA, AM: This appeal by assessee is preferred against order of CIT(A)-33, New Delhi dated 21.02.2019 pertaining to A. Y. 2009-10. 2. first grievance of assessee is that CIT(A) failed to provide any opportunity of hearing and deciding appeal exparte. 3. Since this issue goes to root of matter I proceed to adjudicate upon this. 2 4. Facts emanating from order of CIT(A) show that on two occasions CIT(A) issued notice but same were returned unserved. It is not coming out from order of CIT(A) on which address he issued notice. As per details given in form No.35 in column address to which notice may be sent to appellant address is mentioned as 20/17, Shakti Nagar, New Delhi -110007 also mobile number, email address of appellant has been mentioned. 5. I find that address for correspondence is also mentioned in order of CIT(A) alongwith one another address. It is not known to which address notice have been issued. 6. Further I find that order of CIT(A) was served through e-mail which shows that CIT(A) was well aware of e-mail ID of appellant. 7. With these undisputed facts on record, in interest of justice and fair play, I deem it fit to restore appeal to files of CIT(A). CIT(A) is directed to decide appeal afresh after giving reasonable opportunity of being heard to assessee. 8. In result, appeal is treated as allowed for statistical purpose. order is pronounced in open court on 24.09.2019. Sd/- [N.K. BILLAIYA] ACCOUNTANT MEMBER Dated: 24 September, 2019 *Neha* 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi Date of dictation 23.09.2019 Date on which typed draft is placed before dictating 24.09.2019 Member Date on which typed draft is placed before Other 24.09.2019 member Date on which approved draft comes to Sr.PS/PS 24.09.2019 Date on which fair order is placed before Dictating 24.09.2019 Member for Pronouncement Date on which fair order comes back to Sr. PS/ PS 24.09.2019 Date on which final order is uploaded on website of 24.09.2019 ITAT Date on which file goes to Bench Clerk 24.09.2019 Date on which file goes to Head Clerk. date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order SCB Steels (P) Ltd. (earlier known as CBS Energy Systems Pvt. Ltd.) v. DCIT, Circle-5(2), New Delhi
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