Ashok Kumar Aggarwal, New Delhi V. ITO, New Delhi

ITA 128/DEL/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 7089 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-09-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: ASHOK KUMAR AGGARWAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A: NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L. SETHI, JM I.T. A. NO.128/DEL OF 2010 ASSESSMENT YEAR: 2000-01 MR. ASHOK KUMAR AGGARWAL, VS INCOME-TAX OFFICER, M/S LAXMI KANT ARORA, WARD 34 (2), NEW DELHI. E-36/306, JAWAHAR PARK, LAXMI NAGAR, VIKAS MARG, NEW DELHI. APPELLANT RESPONDENT APPELLANT BY: SHRI ASHOK KUMAR AGGARWAL RESPONDENT BY: SMT. PRATIMA KAUSHIK ORDER PER C.L. SETHI, JM: THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 2 7 TH OCTOBER, 2009 PASSED BY THE LEARNED CIT(A) IN THE MATTER OF AN AS SESSMENT MADE U/S 143/148 OF THE INCOME-TAX ACT, 1961 (THE ACT) FOR T HE ASSTT. YEAR 2000-01. THE ASSESSEE HAS TAKEN ONE PRELIMINARY GROUND THAT AUTHORITIES BELOW HAVE ERRED IN PASSING THEIR RESPECTIVE ORDERS WITHOUT AF FORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GON E THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 2 3. IN THIS CASE, NOTICE U/S 148 WAS ISSUED TO THE A SSESSEE IN THE LIGHT OF THE INFORMATION THAT ASSESSEE HAD RECEIVED RS.1 LAC ON 7.3.2000 FROM ONE M/S S. KUMAR & CO. THE AO ALSO ISSUED NOTICE U/S 1 42(1) THOUGH ASSESSEE APPEARED BEFORE THE AO BUT REQUESTED FOR ADJOURNMEN T. ON THE NEXT DATE OF HEARING I.E. ON 17.9.2007, ASSESSEE APPEARED AGAIN AND WAS ASKED TO FURNISH COPY OF THE RETURN OF INCOME, COPY OF HIS BANK ACCO UNT AND NATURE OF RECEIPT OF RS.1 LAC FROM S.KUMAR & CO., AND THEN CASE WAS A DJOURNED TO 24.9.2007, BUT NONE ATTENDED ON THAT DATE. CASE WAS AGAIN ADJ OURNED. THEREAFTER, ONE SHRI KETAN VOHRA, CA, APPEARED ON 30.10.2007 AND SO UGHT ADJOURNMENT. THE CASE WAS FINALLY FIXED ON 20.11.07 WHEN NOBODY APPEARED FOR THE ASSESSEE. THE AO, THEREFORE, COMPLETED THE ASSESSME NT BY MAKING ADDITION OF RS.1 LAC TO THE DECLARED INCOME. 4. ON AN APPEAL, CIT(A) DECIDED THE APPEAL EX PARTE , AS ON SEVERAL DATES OF HEARING FIXED BY CIT(A), THE ASSESSEE DID NOT CO OPERATE BUT SEEKING ADJOURNMENT. THE LAST DATE FIXED BY THE CIT(A) WAS 20 TH OCTOBER, 2009, AND ONLY ONE DAY ADJOURNMENT WAS GIVEN FIXING THE DATE ON 21.10.2009. AT THIS STAGE, WE OBSERVE THAT THE TIME GIVEN TO THE ASSESS EE FROM 20.10.2009 TO 21.10.2009 WAS NOT THAT MUCH ADEQUATE SO AS TO ENAB LE THE ASSESSEES AUTHORIZED REPRESENTATIVE TO ARGUE THE CASE EFFECTI VELY BEFORE THE CIT(A). IN THE COURSE OF HEARING OF THIS APPEAL, THE LEARNED C OUNSEL FOR THE ASSESSEE HAS 3 GIVEN AN UNDERTAKING THAT HE WILL APPEAR BEFORE THE CIT(A) AND COOPERATE IN DISPOSAL OF THE APPEAL AT THE EARLIEST IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE. AFTER CONSIDERING ALL THE FACTS AND CIRC UMSTANCES OF THE CASE, WE ARE INCLINED TO RESTORE THE MATTER BACK TO THE FILE OF CIT(A) FOR HIS FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNITY TO T HE ASSESSEE TO EXPLAIN THE MATTER BEFORE HIM. WE DO HEREBY DIRECT THE ASSESSEE TO APPEAR, WITHIN THREE MONTHS FROM THE END OF THE MONTH IN WHICH THIS ORDE R OF THE TRIBUNAL IS RECEIVED BY THE ASSESSEE, BEFORE THE CIT(A), AND FI LE NECESSARY EVIDENCES AND MATERIAL IN SUPPORT OF HIS CASE AND SEEK NECESS ARY INSTRUCTIONS FROM CIT(A) AS TO THE DATE OF HEARING TO BE FIXED BY LEA RNED CIT(A) ACCORDING TO HIS CONVENIENCE. THE CIT(A) SHALL PROVIDE REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THIS APPEAL IS TREATED TO BE ALLO WED FOR STATISTICAL PURPOSES. 6. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 21 ST SEPTEMBER, 2010. (G.E. VEERABHADRAPPA) (C.L. SETH I) VICE PRESIDENT JUDICIAL MEMBER DATED: 21 ST SEPTEMBER, 2010 VIJAY 4 COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A)-XXVII, NEW DELHI. 5. DR ASSISTANT REGISTRAR