Abhishek Choudhary, Faridabad V. ITO, Faridabad

ITA 1064/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6937 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 03-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Opportunity of being heard
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE MR. R.S. SYAL, VICE PRESIDENT ITA NO. 1064/DEL/2015 ASSESSMENT YEAR: 2009-10 ABHISHEK CHOUDHARY HOUSE NO. 228, SECTOR-16A, DAULATABAD, FARIDABAD VS. ITO WARD-1(1), FARIDABAD PAN : AHIPC0574G (APPELLANT) (RESPONDENT) - O R D E R PER R.S.SYAL, V.P.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A), FARIDABAD ON 23.1.2015 IN RELATION TO THE A Y. 2010-11. IT IS A RECALLED MATTER INASMUCH AS THE EARLIER EX PARTE OR DER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED ON 18.05.2018 IN MA NO. 278/DEL/2017. 2. THE FIRST ISSUE TAKEN IN THIS APPEAL IS THAT THE LEARNED CIT(A) DID NOT CONSIDER THE GROUND THAT NO PROPER OPPORTUNITY WAS PROVIDED BY THE AO AFTER CONFIRMING THE ASSESSMENT. 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. THE ASSESSMENT ORDER IN THIS CASE WAS PASSED ON 29. 11.2011. THE NOTICE APPELLANT BY SH. SATISH KHOSLA, ADVOCATE RESPONDENT BY SH. ATIQ AHMED, SR. DR DATE OF HEARING 25.7.2018 DATE OF PRONOUNCEMENT .7.2018 2 ITA NO.1064 /DEL/2015 UNDER SECTION 142(1) DATED 3.11.2011 WAS ISSUED FIX ING THE DATE OF HEARING FOR 28.11.2011. THE AO RECORDED THAT ON SUCH DATE T HE ASSESSEE DID NOT APPEAR. THIS RESULTED INTO ADDITION OF RS. 18.96 LA C TOWARDS CERTAIN ITEMS, WHOSE DETAIL IS GIVEN IN THE ASSESSMENT ORDER. THE ASSESSEE TOOK UP THE ISSUE OF NOT PROVIDING OF ADEQUATE OPPORTUNITY OF HEARING BY THE AO BEFORE THE LEARNED CIT(A) BY MEANS OF GROUND NO. 2. THE LEARNE D CIT(A) DID NOT DISCUSS THIS GROUND AND DISMISSED THE APPEAL. THE A SSESSEE FILED A LETTER DATED 14.12.2011 WITH THE ASSESSING OFFICER, AFTER THE PASSING OF THE ORDER, TO THE EFFECT THAT HE ATTENDED THE OFFICE OF THE AO ON THE SCHEDULED DATE ON 28.11.2011 BUT HE WAS INFORMED THAT THE AO WAS ON L EAVE. IT IS FURTHER OBSERVED THAT THE AO PASSED AN ORDER IMMEDIATELY ON THE NEXT DATE NAMELY 29.11.2011. IN MY CONSIDERED OPINION, THE ASSESSME NT ORDER HAS BEEN PASSED WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSE E. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE AO FOR FRAMING THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON .07.20 18.) (R.S. SYAL) VICE PRESIDENT DT. .07.2018 SH 3 ITA NO.1064 /DEL/2015 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR, ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 26.7.2018 PS 2. DRAFT PLACED BEFORE AUTHOR PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 7.2 018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 7.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DATE OF UPLOADING 7.2018 *