Mohammad Farooq, Ghaziabad V. ITO, War54d-1(4), Ghaziabad

ITA 1355/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2824 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 19-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay; Set aside
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 1355/DEL/2019 ( A .Y 2014-15) (THROUGH VIDEO CONFEREN CING) MOHAMMAD FAROOQ 206-207, ANSAL SATYAM, RDC, GHAZIABAD UTTAR PRADESH AAKPF2111K (APPELLANT) VS ITO WARD 54D-1(4) CGO COMPLEX-1, HAPUR CHUNGI, GHAZIABAD UTTAR PRADESH (RESPONDENT) APPELLANT BY SH. AKHILESH KUMAR, ADV RESPONDENT BY SH. AJAY KUMAR, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 30/11/2018 PASSED BY CIT(A)-GHAZIABAD, FOR ASSESSMENT YEAR 20 14-15. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. BECAUSE ORDER OF LD.CIT(A) IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE; 2. BECAUSE, LD.CIT(A) ERRED IN DISMISSING THE APPEA L EX-PARTY WITHOUT PROVIDING PROPER OPPORTUNITY OF BEING HEARD AS ASSE SSEE WAS PREVENTED WITH SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HE ARING. 3. THEREFORE, IT IS PRAYED WITH FOLDED HANDS THAT THE ORDER OF LD.CIT(A) MAY DATE OF HEARING 17.11.2020 DATE OF PRONOUNCEMENT 25 .11.2020 KINDLY BE SET ASIDE TO PROVIDE AN OPPORTUNITY OF BE ING HEARD. 3. ASSESSEE FILED HIS RETURN OF INCOME ON 30.11.201 4 DECLARING AN INCOME OF RS. 7,90,580/-. THE ASSESSMENT ORDER DATED 26.12.20 16 WAS PASSED THEREBY ASSESSING THE TOTAL INCOME AT RS. 3,88,97,480/- MAK ING ADDITION UNDER SECTION 68 OF THE INCOME TAX ACT, 1961. 4. BEING AGGRIEVED BY THE ASSESSMENT ORDER, THE ASS ESSEE FILED APPEAL BEFORE THE CIT(A). THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 5. THE LD. AR SUBMITTED THAT THERE WAS A DELAY OF 2 MONTHS IN FILING THE APPEAL BEFORE THE CIT (APPEALS). THE LD. AR SUBMITT ED THAT THE ASSESSEE WAS NOT KNOWING ABOUT THE FILING OF THE APPEAL AGAINST THE SAID ASSESSMENT ORDER. THEREFORE, THE LD. AR SUBMITTED THAT THE DELAY MAY BE CONDONED AND THE CIT (APPEALS) BE DIRECTED TO HEAR THE APPEAL ON MERIT. 6. THE LD. DR RELIED UPON THE ASSESSMENT ORDER AND THE ORDER OF THE CIT (APPEALS). 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL T HE RELEVANT MATERIAL AVAILABLE ON RECORD. IT CAN BE SEEN THAT THE ASSES SEE HAS NOT FILED THE CONDONATION APPLICATION BEFORE THE CIT(A). THE REA SON FOR CONDONATION OF DELAY BEFORE THE CIT (APPEALS) WAS NOT EXPLAINED, BUT THE DELAY IS THAT OF 2 MONTHS IN FILING APPEAL BEFORE THE CIT(A). THEREFORE, THE DE LAY NEEDS TO BE EXPLAINED BY FILING THE PROPER APPLICATION BEFORE THE CIT(A). TH US, IT WILL BE APPROPRIATE TO REMAND BACK THE ENTIRE ISSUE TO THE FILE OF THE CIT (APPEALS) FOR DECIDING THE CONDONATION OF DELAY AND THE APPEAL OF THE ASSESSEE ON MERIT. THUS, WE ARE REMANDING BACK THE ISSUE TO THE FILE OF THE CIT (AP PEALS) FOR DECIDING THE APPEALS ON DELAY AND ON MERIT. NEEDLESS TO SAY, TH E ASSESSEE BE GIVEN AN OPPORTUNITY OF HEARING BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE. THUS, THE APPEALS OF THE ASSESSEE ARE PARTLY ALLOWED, FOR STA TISTICAL PURPOSE. 8. IN RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25TH D AY OF NOVEMBER, 2020 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 25/11/2020 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI