Vikas Singla, New Delhi V. ITO, New Delhi

ITA 1349/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3547 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 12-07-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 29-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS BAN ITA DEVI NAREOM
• Keywords: Opportunity of being heard; Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `H : NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER I.T.A.NO.1349/DEL/2010 ASSESSMENT YEAR : 2001-02 VIKAS SINGLA, INCOME-TAX OFFICER, PROP. B.M. INTERNATIONAL, VS. WARD 28(4), NEW DEL HI. 1/25, ASAF ALI ROAD, NEW DELHI. PAN: ARDPS4062J (APPELLANT) (RESPONDENT) APPELLANT BY : MS. RA NO JAIN, CA. RESPONDENT BY : MRS. BAN ITA DEVI NAREOM, SR. DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER DATED 26 TH FEBRUARY, 2010 PASSED BY THE LEARNED COMMISSIONER OF INCOME- TAX (APPEALS) IN THE MATTER OF AN ASSESSMENT DATED 18.12.2008 PASSED UNDER SEC. 143(3)/147 OF THE INCOME-TAX ACT, 1961 (THE AC T) BY THE ASSESSING OFFICER, PERTAINING TO THE ASSESSMENT YEAR 2001-02. 2. THE ASSESSEE HAS TAKEN ONE PRELIMINARY GROUND BY CONTENDING THAT THE LEARNED CIT(A) HAS ERRED IN PASSING THE IMPUGNED OR DER EX PARTE WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 2 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. ON PERUSAL OF THE LEARNED CIT(A)S ORDER, WE FIND THAT THE CIT(A) HAS STATED IN THE ORDER THA T DESPITE REPEATED OPPORTUNITIES BEING GIVEN TO THE ASSESSEE ON 19.06. 2009, 13.10.2009, 24.12.2009 AND 26.02.2010 TO APPEAR BEFORE HIM OR T O FILE WRITTEN SUBMISSION, THERE WAS NO COMPLIANCE, AND UNDER THE CIRCUMSTANCES, HE THEREFORE, DECIDED THE APPEAL ON THE BASIS OF MATER IAL AVAILABLE ON RECORD. HOWEVER, THE LEARNED CIT(A) HAS FAILED TO STATE AS TO WHETHER THE NOTICES FIXING DATE OF HEARING ON 19.06.2009, 13.10.2009, 2 4.12.2009 AND 26.02.2010 WERE SERVED UPON THE ASSESSEE OR NOT, OR WHETHER THE ASSESSEE HAD SUFFICIENT TIME TO APPEAR BEFORE HIM. BE THAT AS IT MAY, THE LEARNED CIT(A) HAS MERELY CONFIRMED THE VARIOUS ADDITIONS O N THE BASIS OF OBSERVATIONS IN THE ASSESSMENT ORDER, AND HAS NOT V ERIFIED VARIOUS MATERIALS AVAILABLE ON THE ASSESSMENT RECORD. WE FIND IT FIT AND PROPER TO RESTORE THE MATTER BACK TO HIS FILE FOR HIS FRESH DISPOSAL AFTE R GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO HAVE HIS SAY IN RESP ECT OF VARIOUS ADDITIONS MADE BY THE AO. WE, THEREFORE, RESTORE THE ISSUE B ACK TO THE FILE OF THE LEARNED CIT(A) FOR HIS FRESH DISPOSAL AFTER PROVIDI NG ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HEREBY DIRECT T HE ASSESSEE TO APPEAR BEFORE THE LEARNED CIT(A) WITHIN 3 MONTHS FROM THE END OF THE MONTH IN 3 WHICH THIS ORDER OF THE TRIBUNAL IS RECEIVED BY THE ASSESSEE AND TO PRODUCE ALL RELEVANT DETAILS AND PARTICULARS IN SUPPORT OF ASSESSEES CLAIM, IN FAILURE OF WHICH THE CIT(A) SHALL BE AT LIBERTY TO DECIDE THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE CIT(A) SHALL BE AT LIBERTY TO ADJOURN THE HEARING OF THE CASE AS HE THINKS PROPER FOR PROPER ADJUDICATION OF THE MATTER BEFORE HIM. THE ASSESSEE SHALL NOT INDULGE INTO DI LATORY TACTICS BY TAKING UNNECESSARY AND UNWARRANTED ADJOURNMENT BUT RATHER, SHALL COOPERATE WITH THE CIT(A) TO DECIDE THE APPEAL AT THE EARLIEST. W E ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT IMME DIATELY AFTER THE HEARING WAS OVER ON 12 TH JULY, 2010. SD/ SD/- (A.K. GARODIA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JULY, 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.