Narender Rao, Gurgaon V. ITO, Ward-3(1), Gurgaon

ITA 1366/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4297 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B S ANANT
• Assessee Lawyers: NARENDER RAO
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 1366/DEL/2018 ASSESSMENT YEAR: 2008-09 NARENDER RAO, VS. ITO, WARD 3(1), H.NO. 170, VILLAGE DUNDAHERA GURGAON BEHIND BADI CHAUPAL, GURGAON HARYANA - 122016 (PAN: AHWPR1032N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. NARENDER RAO, ASSESSEE REVENUE BY : SH. B.S. ANANT, SR. DR ORDER THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORDE R DATED 06.12.2017 OF THE LD. CIT(A)-1, GURGAON PERTAINING TO ASSESSMENT YEAR 2008-09 ON THE FOLLOWING GROUNDS:- 1.) THAT THE APPELLANT GOT AN MISHAPPENING ON FIXED DATE, SO HE COULD NOT APPEAR ON THE FIXED ATE. HENCE THE LD. CIT(A) DISMISSED THE APPEAL. THE NON APPEARANCE OF THE APPELLANT IS NOT INTENTIONALLY, BUT THE REASON MENTIONED ABOVE. 2.) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF CASE AND IN LAW, THE LD. CIT(A) ERRED IN AFFIRMING THE ADDITION AMOUNTING TO RS. 4,50,000/- ON ACCOUNT OF CASH DEPOSIT WITH BANK. IT WAS DULY SUBMITTED WITH 2 DOCUMENTARY EVIDENCE DURING THE COURSE OF ASSESSMENT PROCEEDINGS THAT CASH DEPOSIT IS OUT OF A/C WITHDRAWAL. ALSO DULY COMPUTED IN CASH FLOW STATEMENT. 3.) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF CASE AND IN LAW, THE LD. CIT(A) ERRED IN CREATING ILLEGAL DEMAND, IN STRANGULATION OF PRINCIPLES OF NATURAL JUSTICE AND IGNORING RELEVANT MATERIAL AVAILABLE ON RECORD RETURNING PERVERSE FINDINGS. 4.) THAT THE APPELLANT CRAVES LEAVE TO ADD, TO AMEND, MODIFY, RESCIND SUPPLEMENT OR ALTER ANY OF THE GROUNDS STATED HEREIN ABOVE, EITHER BEFORE OR AT THE TIME OF HEARING OF THIS APPEAL. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEAT ED HERE FOR THE SAKE OF CONVENIENCE. 3. IN THIS CASE SH. NARENDER RAO, APPELLANT/ASSESSE E HIMSELF APPEARED BEFORE THE BENCH AND STATED THAT LD. FIRST APPELLATE AUTHORITY HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO SUBSTANTIATE HIS CLAIM IN PRODUCING THE NECESSARY EVIDENCES. HENCE , HE REQUESTED THAT THIS MATTER MAY BE SET ASIDE TO THE FILE OF T HE LD. CIT(A) FOR FRESH ADJUDICATION AND DECIDE ON MERIT, AFTER GIVI NG ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE A LSO UNDERTAKES THAT HE WILL NOT TAKE ANY UNNECESSARY ADJOURNMENT AND WILL APPEAR BEFORE THE LD. CIT(A) ON WHICHEVER DATE FIXED BY TH E BENCH. 4. ON THE OTHER HAND, LD. DR HAS NOT RAISED OBJECTI ON TO THE REQUEST OF THE ASSESSEE. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS. AFTER PERUSING THE RELEVANT RECORDS AVAILABLE WITH ME ALO NGWITH THE ORDERS OF THE REVENUE AUTHORITIES, I AM OF THE CONSIDERED VIEW THAT LD. 3 CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE IN SUBSTANTIATING HIS CLAIM. THEREFORE, IN THE INTERE ST OF JUSTICE, I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPOR TUNITY OF BEING HEARD TO THE ASSESSE. THE ASSESSEE IS DIRECTED TO A PPEAR BEFORE THE LD. CIT(A) ON 27.11.2018 AT 10.00 AM AND WILL REMAIN COOPERATIVE IN THE PROCEEDINGS AND NOT TO TA KE ANY UNNECESSARY ADJOURNMENT. THERE IS NO NEED TO ISSUE NOTICE, B ECAUSE THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND THE ASSE SSEE HIMSELF HAS NOTED THE DATE OF APPEARANCE BEFORE THE LD. C IT(A) ON THE ORDER SHEET ITSELF. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30-10-2018. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED : 30-10-2018 SR BHATANGAR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. 4