SATPAL NAGAR, NEW DELHI V. DCIT, CENTRAL CIRCLE, GHAZIABAD

ITA 1233/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4750 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MEEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 1233/DEL/2018 ASSESSMENT YEAR: 2015-16 SATPAL NAGAR, VS. DCIT, CENTRAL CIRCLE 185, BABA PATWARI MARKET, GHAZIABAD KHICHRIPUR, DELHI 110 091 (PAN: AAFPN6467M) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. R.K. RAMAN, CA REVENUE BY : SHRI PRADEEP KUMAR MEEL, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 18.12.2017 PASSED BY THE LD. CIT(A)-IV, NEW DELHI RELATING TO ASSESSMENT YEAR 2015-16. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. AT THE TIME OF HEARING, LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT LD. CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT EX AMINING THE EVIDENCE OF SOURCE OF INCOME THUS REASONABLE OPPORT UNITY TO THE ASSESSEE IS DEPRIVED. HE FURTHER SUBMITTED THAT ONLY ONE OPP ORTUNITY FOR SUBSTANTIATING ITS CLAIM WAS GRANTED BY THE LD. CIT (A) WHICH IS NOT SUFFICIENT. NOW THE ASSESSEE IS HAVING ALL THE EV IDENCES / DOCUMENTS IN HIS POSSESSION. LD. COUNSEL FOR THE ASSESSEE UNDER TAKES TO APPEAR BEFORE THE LD. CIT(A) TO SUBSTANTIATE ITS CASE BEFORE HIM, IF THE BENCH IS REMITTED BACK THE ISSUE TO THE FILE OF THE LD. CIT(A) TO DEC IDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2 4. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIE S BELOW. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, ESPECIALLY THE IMPUGNED ORDER. IN VIEW OF THE FACTS AND CIRCUM STANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, I REMIT BACK THE ISSUES TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO CONSIDE R EACH AND EVERY ASPECTS OF THE ISSUES INVOLVED IN THE APPEAL AND DECIDE THE SAME AFRESH, AFTER CONSIDERING ALL THE EVIDENCES/DOCUMEN TS. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTU NITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE EVIDE NCES/DOCUMENTS BEFORE THE LD. CIT(A) WITHOUT FURTHER WASTING OF TIME AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 29/10/2018. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 29/10/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES