Satish Kumar Gautam, Delhi V. ITO ward-3(3), Noida

ITA 1150/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8472 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1150/DEL./2019 ASSESSMENT YEAR 2014-15 SATISH KUMAR GAUTAM 302, TRIVENI COMPLEX, E-10/12, JAWAHAR PARK, LUXMI NAGAR, DELHI. ABZPG2191C VS. INCOME TAX OFFICER, WARD 3(3), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 1 6.07 .201 9 DATE OF PRONOUNCEMENT : 16 .07 .201 9 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-1, NOIDA DATED 31.08.2018 FOR AY 2014-15, CHALLENGING THE LEVY OF PENALTY U/S 271(1) (C) OF THE I.T. ACT. 2. THE LD. CIT(A) NOTED THAT ASSESSEE HAS CHALLENGE D THE LEVY OF PENALTY, HOWEVER, COPY OF THE DEMAND NOTICE AND 2 ITA.NO.1150/DEL./2019 CHALLAN OF FEES DEPOSITED FOR ADMISSION OF APPEAL I S NOT AVAILABLE ON RECORD. INITIALLY NOTICE OF HEARING W AS SERVED UPON ASSESSEE ON WHICH, COUNSEL OF ASSESSEE TOOK ADJOURNMENT. THEREAFTER, ALL THE NOTICES WERE SENT TO THE ASSESSEE AT SHOP NO. 11, BLOCK J, SECTOR 12, NOIDA WHICH RETURNED UN-SERVED. THE LD. CIT(A) IN VIEW OF THE ABOVE, FOUND THAT APPEAL OF ASSESSEE IS NOT MAINTAINABLE, SAME I S ACCORDINGLY DISMISSED. 3. I HAVE HEARD LD. DR AND PERUSED THE IMPUGNED ORD ER. THE LD. CIT(A) HAS MENTIONED IN THE IMPUGNED ORDER THAT NOTICES HAVE BEEN SENT TO ASSESSEE AT SHOP NO. 11, BLOCK-J MARKET, SECTOR-12, NOIDA. HOWEVER, THE AO IN THE A SSESSMENT ORDER HAS MENTIONED THE ADDRESS OF ASSESSEE AS SHO P NO. 11, BLOCK-Z MARKET, SECTOR-12, NOIDA WHICH ADDRESS IS ALSO MENTIONED ON THE TOP OF THE APPELLATE ORDER. IT, T HEREFORE, APPEARS THAT NOTICES HAVE BEEN SENT BY THE LD. CIT( A) AT WRONG ADDRESS. NO REASONS FOR DECISION HAVE ALSO BEEN ME NTIONED IN THE APPELLATE ORDER. THUS, APPELLATE ORDER IS VOLA TILE PRINCIPLE 3 ITA.NO.1150/DEL./2019 OF NATURE JUSTICE. ACCORDING TO SECTION 250(6) O F THE ACT, LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATI ON AND REASONS FOR DECISION IN THE APPELLATE ORDER, EVEN I F, ASSESSEE DID NOT APPEAR BEFORE HIM TO PROSECUTE THE APPEAL. THE LD. CIT(A), THEREFORE, PASSED THIS ORDER IN VIOLATION O F SECTION 250(6) OF THE ACT. THE ORDER OF LD. CIT(A), THUS, CANNOT BE SUSTAINED IN LAW. 4. I, ACCORDINGLY, SET ASIDE THE APPELLATE ORDER AN D RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF CIT(A) WITH D IRECTION TO RE- DECIDE THE APPEAL OF ASSESSEE STRICTLY ON MERITS GI VING REASONS FOR DECISION IN THE APPELLATE ORDER. LD. CIT(A) SH ALL GIVE REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER 4 ITA.NO.1150/DEL./2019 DATED 16.07.2019 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CON CERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. DATE OF DICTATION 16.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16. 07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 16. 07.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16. 07.2019 DATE ON WHICH THE FAIR ORDER COMES B ACK TO THE SR. PS/PS 16. 07.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 16. 07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16. 07.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER