Sunny Arora, New Delhi V. ITO, New Delhi

ITA 1294/DEL/2014

• Counselvise Citation: 129420114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-07-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 06-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I , NEW DELHI BEFORE SH. N. K. SAINI, AM ITA NO. 1294 /DEL/201 4 : ASSTT. YEAR : 200 4 - 05 SUNNY ARORA A - 3/173, PASCHIM VIHAR, NEW DELHI - 110063 VS THE INCOME TAX OFFICER WARD - 25(4), N EW DELHI (APPELLANT) (RESPONDENT) PAN NO. AFKPA1341R ASSESSEE BY : NONE REVENUE BY : SH. BHIM SINGH, SR. DR DATE OF HEARING : 07 .0 7 .2015 DATE OF PRONOUNCEMENT : 07 .07 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 17.01.2014 OF LD. CIT (A) - X VI II, NEW DELHI . 2 . DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT . I, THEREFORE, PROCEED TO DISPOSE OFF THE APPEAL EX - PARTE , QUA THE ASSESSEE, ON MERIT , AFTER HEARING THE LD. DR. 3 . FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX(APPEALS) CIT(A) ERRED IN CONFIRMING THE INCOME OF RS . 610750/ - IN RESPECT OF ITA NO.1294 /DEL /2014 SUNNY ARORA 2 INCOME EARNED BY THE APPELLANT DURING THE IMPUGNED ASSESSMENT YEAR. 2. THAT WITHOUT PREJUDICE TO THE ABOVE, ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN COMPUTING THE INCOME. 3. THAT THE I NITIATION/LEVY OF PENALTY UNDER SECTION 271(1)(C) IS WRONG AND MERITS TO BE SET ASIDE. 4. THAT THE APPELLANT CRAVES TO TAKE UP NEW GROUNDS OF APPEAL, ADD, AMEND, VARY, OMIT OR SUBSTITUTE AT ANY TIME BEFORE OR AFTER THE DATE OF HEARING OF THE APPEAL AND AL SO TO ADDUCE EVIDENCE DURING THE PENDENCY OF THE APPEAL. 5. THE APPELLANT PRAYS THAT THE APPELLATE ORDER IS AGAINST THE LAW AND FACTS OF THE CASE AND MERITS TO BE QUASHED. 4 . FACTS OF THE CASE IN BRIEF ARE THAT THE AO ISSUED A NOTICE DATED 16.03.2011 U/ S 148 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AFTER RECORDING THE REASONS AND BELIEF FOR ESCAPED ASSESSMENT. THE ASSESSEE DID NOT COMPLY WITH THE NOTICE, THEREFORE, T HE AO FRAMED THE ASSESSMENT U/S 144 OF THE ACT , AT AN INCOME OF R S. 6,10,7 5 0 / - . 5 . BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO CONFIRM ED THE ADDITION MADE BY THE AO BY PASSING THE EX - PARTE ORDER. 6. NOW THE ASSESSEE IS IN APPEAL. THE LD. DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BEL OW AND FURTHER SUBMITTED THAT THE ASSESSEE ITA NO.1294 /DEL /2014 SUNNY ARORA 3 NEITHER RESPONDED TO THE NOTICES ISSUED BY THE AO NOR APPEAR ED BEFORE THE LD. CIT(A). THEREFORE, THE INCOME ASSESSED BY THE AO WAS RIGHTLY CONFIRMED BY THE LD. CIT(A). 7 . I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED THAT THE ASSESSMENT WAS FRAMED EX - PARTE BY THE AO U/S 144 OF THE ACT AND THE LD. CIT(A) ALSO CONFIRMED THE SAME WITHOUT HEAR ING THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE AO TO FRAME THE ASSESSMENT AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OP PORTUNITY OF BEING HEARD TO THE ASSESSEE . 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE COURT ON 07 /07 /2015 ) SD/ - (N. K. SAIN I) ACCOUNTANT MEMBER DATED: 0 7 /07 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR