Satish Kumar Dhiman LIC Agent, New Delhi V. ITO, Panipat

ITA 1366/DEL/2011

• Counselvise Citation: 136620114 RSA 2011
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 13-03-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAMTA KOCHAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI AN PAHUJA, ACCOUNTANT MEMBER ITA NO: 1366/DEL/2011 A.Y. : - 2007-2008 SHRI SATISH KUMAR DHIMAN VS. ITO, WARD 4 LIC AGENT PANIPAT VILL. SEWAH (PANIPAT) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. MAMTA KOCHAR, D.R. O R D E R PER DIVA SINGH, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DT. 27.12.2010 OF CIT(A), KARNAL PERTAINING TO A.Y. 200 7-08 WHEREIN THE ASSESSEE HAS AGITATED THE DISALLOWANCE OF RS.3 LAKH S MADE BY THE A.O. OUT OF THE SALARIES PAID TO STAFF ASSISTING FOR EAR NING COMMISSION FROM LIC AND CONFIRMING THE DISALLOWANCE OF RS. 2,90,000/- M ADE BY THE A.O. OUT OF VARIOUS EXPENSES INCURRED TOWARDS RENT IN RESPEC T OF OFFICE PREMISES, EXPENSES ON TRAVELING AND CONVEYANCE, TELEPHONE BIL LS ETC. ADDRESSED VIDE GROUND NOS. 1 AND 2. ITA 13 66/DEL/2011 PA GE 2 OF 3 SHRI SATISH KUMAR DHIMAH 2. AT THE TIME OF HEARING LD.SR.D.R. SOUGHT TO MOVE A PETITION BEFORE THE BENCH PRAYING FOR TIME TO PURSUE THE RELEVANT R ECORDS. 2.1. HOWEVER ON A PERUSAL OF THE MATERIAL AVAILABLE ON RECORD IT WAS CONSIDERED APPROPRIATE TO PROCEED WITH THE PRESENT APPEAL IN VIEW OF THE FACT THAT THE IMPUGNED ORDER HAD BEEN PASSED EX PAR TE AND ON A PERUSAL OF PETITION FILED BY THE ASSESSEE IN THE TRIBUNAL WHEREIN THE ASSESSEE AT UNNUMBERED PAGE 3 OF THE SAME ALLEGED THAT THE IMP UGNED ORDER WAS PASSED AFTER FIXING THE DATE OF HEARING ONLY ONCE O N 24.12.2010. AS SUCH THE SAID ORDER WAS PASSED WITHOUT ALLOWING SUFFICIE NT OPPORTUNITY TO THE ASSESSEE TO BE PRESENT OR ENGAGE A COUNSEL FOR PUTT ING AN APPEARANCE ON HIS BEHALF AND THE DISALLOWANCES HAVE BEEN CONFI RMED WITHOUT AFFORDING AN OPPORTUNITY. A PERUSAL OF PARA 1 OF T HE IMPUGNED ORDER SHOWS THAT ADMITTEDLY ONLY ONE OPPORTUNITY WAS GIVE N IN THE CASE OF THE ASSESSEE WHEREIN THE APPEAL WAS INSTITUTED ON 14.12 .2009 THE CASE WAS LISTED FOR HEARING ON 24.12.2010 AND SINCE NO ONE W AS PRESENT AN EX PARTE IMPUGNED ORDER WAS PASSED ON MERITS. TAKING INTO CONSIDERATION THE GRIEVANCE POSED BY THE ASSESSEE WE CONSIDER IT APPROPRIATE AFTER HEARING THE LD.D.R. TO RESTORE THE ISSUE BACK TO TH E FILE OF CIT(A) WITH A DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD AS PER THE O RDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 13.3. 2012. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ITA 13 66/DEL/2011 PA GE 3 OF 3 SHRI SATISH KUMAR DHIMAH PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH,2012 IMMEDIATELY AFTER CONCLUSION OF THE HEARING. SD/- SD/- (A.N.PAHUJA ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH MARCH, 2012 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CI T(A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR