Sh Satish Kumar Aggarwal, Prop., Sonepat V. ACIT, Sonepat

ITA 1158/DEL/2010

• Counselvise Citation: 115820114 RSA 2010
• Duration Of Justice: 4 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 15-04-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 15-03-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RENUKA JAIN GUPTA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .1158/DEL/2010 1158/DEL/2010 1158/DEL/2010 1158/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2006 2006 2006 2006- -- -07 0707 07 SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, PROP. M/S AGGARWAL HARDWARE PROP. M/S AGGARWAL HARDWARE PROP. M/S AGGARWAL HARDWARE PROP. M/S AGGARWAL HARDWARE STO STOSTO STORE, RE, RE, RE, NARELA ROAD, NARELA ROAD, NARELA ROAD, NARELA ROAD, PIO MANIARI, PIO MANIARI, PIO MANIARI, PIO MANIARI, KUNDLI, SONEPAT. KUNDLI, SONEPAT. KUNDLI, SONEPAT. KUNDLI, SONEPAT. PAN : ALIPK0088M. PAN : ALIPK0088M. PAN : ALIPK0088M. PAN : ALIPK0088M. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, SONEPAT RANGE, SONEPAT RANGE, SONEPAT RANGE, SONEPAT RANGE, SONEPAT. SONEPAT. SONEPAT. SONEPAT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GAUTAM JAIN, ADVOCATE. RESPONDENT BY : SMT. RENUKA JAIN GUPTA, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A), ROHTAK DATED 28 TH JANUARY, 2010 FOR THE AY 2006-07. 2. THE ASSESSEE HAS RAISED AS MANY AS SEVEN GROUNDS CHALLENGING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER AND SUSTAINED BY THE LEARNED CIT(A). 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D PERUSED RELEVANT MATERIAL PLACED BEFORE US. AFTER CONSIDER ING THE FACTS OF THE CASE AND ARGUMENTS OF BOTH THE SIDES, WE AGREE WITH THE CONTENTION OF THE LEARNED COUNSEL THAT ASSESSMENT WAS COMPLETED W ITHOUT ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . FROM PAGE 2 OF THE ASSESSMENT ORDER, IT IS EVIDENT THAT THE ASSESS ING OFFICER ISSUED SHOW CAUSE NOTICE DATED 3 RD DECEMBER, 2008 ASKING CERTAIN DETAILS FROM THE ASSESSEE. THE ASSESSEE WAS REQUIRED TO FI LE HIS RESPONSE BY ITA-1158/DEL/2010 2 8 TH DECEMBER, 2008, I.E., WITHIN FIVE DAYS FROM THE IS SUE OF NOTICE. ON 8 TH DECEMBER, 2008, THE ASSESSEE SOUGHT TIME. THE CAS E WAS ADJOURNED TO 12 TH DECEMBER, 2008. ON 12 TH DECEMBER, 2008, AGAIN, ASSESSEE FILED LETTER SEEKING FURTHER TIME WHICH WA S REFUSED AND THE ASSESSMENT WAS COMPLETED ON 12 TH DECEMBER, 2008. THUS, THE ASSESSMENT WAS COMPLETED IN LESS THAN TEN DAYS FROM THE DATE OF SHOW CAUSE NOTICE. THEREFORE, WE ARE OF THE OPINION THA T THE ASSESSMENT WAS COMPLETED WITHOUT ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDE RS OF AUTHORITIES BELOW AND RESTORE THE MATTER TO THE FILE OF THE ASS ESSING OFFICER. WE DIRECT HIM TO ALLOW ADEQUATE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE AND THEREAFTER MAKE THE ASSESSMENT AFRESH DE NOVO IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 2 ND MAY, 2014. SD/- SD/- ( (( (I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 02.05.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, SHRI SATISH KUMAR AGGARWAL, PROP. M/S AGGARWAL HARDWARE STO PROP. M/S AGGARWAL HARDWARE STO PROP. M/S AGGARWAL HARDWARE STO PROP. M/S AGGARWAL HARDWARE STORE, RE,RE, RE, NARELA ROAD, PIO MANIARI, KUNDLI, SONEPAT. NARELA ROAD, PIO MANIARI, KUNDLI, SONEPAT. NARELA ROAD, PIO MANIARI, KUNDLI, SONEPAT. NARELA ROAD, PIO MANIARI, KUNDLI, SONEPAT. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, SONEPAT RANGE, SONEPAT. SONEPAT RANGE, SONEPAT. SONEPAT RANGE, SONEPAT. SONEPAT RANGE, SONEPAT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR