Aruna Gaur, Ghaziabad V. ITO, Ward-1(1), Ghaziabad

ITA 1161/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8470 (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: 2009-2010
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1161/DEL./2019 ASSESSMENT YEAR 2009-10 ARUNA GAUR C/O M/S RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI. ALHPG8231B VS. INCOME T AX OFFICER, WARD 1(1), GHAZIABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SOMIL AGGARWAL, ADV. 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)-GHAZIABAD DATED 30.11.201 8 FOR AY 2009-10, CHALLENGING THE LEVY OF PENALTY U/S 271(1) (C) OF THE I.T. ACT. 2. THE LD. CIT(A) NOTED IN THE APPELLATE ORDER THAT THE ORDER UPLOADED WITH FORM NO. 35 WAS NOT PERTAINING TO THE ASSESSEE 2 ITA.NO.1161/DEL./2019 AS IT CONTAINED DIFFERENT NAMES OF ASSESSEE AND DIF FERENT ADDRESSES. THEREFORE, APPEAL WAS FOUND TO BE NOT MAINTAINABLE. SHOW-CAUSE NOTICE WAS ISSUED ON 19.1 1.2018 POINTING OUT THE ABOVE DEFECT WHICH WAS NOT RESPOND ED BY THE ASSESSEE. THE APPEAL WAS, THEREFORE, DISMISSED BEI NG DEFECTIVE. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT NO NOTICE HAS BEEN SERVED UPON THE ASSESSEE AND IT WAS ONLY A FIRST NOTICE SENT TO THE ASSESSEE. HE HAS, THEREFORE, PR AYED THAT MATTER MAY BE REMANDED BACK TO THE CIT(A) FOR FRESH HEARING. 3. LD. DR ALSO SUGGESTED THAT MATTER SHOULD BE REMA NDED BACK TO THE CIT(A) FOR DECIDING THE APPEAL AFRESH. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE LD . CIT(A) ISSUED ONLY ONE NOTICE DATED 19.11.2018 POINTING OU T SOME DEFECTS IN APPEAL TO THE ASSESSEE. HOWEVER, IT IS NOT MENTIONED IN THE APPELLATE ORDER WHETHER THE SAID N OTICE HAS BEEN SERVED UPON THE ASSESSEE. THE LD. CIT(A) IS H AVING CO- TERMINUS POWER TO THAT OF THE AO, THEREFORE, THE IM PUGNED ORDER COULD ALSO BE SUMMONED FROM THE AO. THEREFOR E, 3 ITA.NO.1161/DEL./2019 DISMISSING THE APPEAL ON TECHNICAL GROUND WOULD NOT BE PERMISSIBLE IN LAW. SINCE, THE ASSESSEE DENIED SER VICE OF NOTICE, THEREFORE, IT APPEARS THE IMPUGNED ORDER IS VOLATILE OF PRINCIPLE OF NATURAL JUSTICE. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE T O THE FILE OF CIT(APPEALS), GHAZIABAD WITH DIRECTION TO RE-DEC IDE THE APPEAL OF THE ASSESSEE AS PER LAW BY GIVING REASONA BLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 16.07.2019 *KAVITA ARORA 4 ITA.NO.1161/DEL./2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 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 TH E 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 BACK 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 WH ICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER