Dr. Naresh Chand Sharma, Ghaziabad V. ITO, Bulandshahr

ITA 1429/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2805 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 1429/DEL/2017 : ASSTT. YEAR : 2007 - 0 8 DR. NARESH CHAND SHARMA (DECEASED) , THROUGH WIFE/LEGAL HEIR SMT. MAMTA SHARMA, 198A, MODEL TOWN (EAST), NEAR VIJAY PETORL PUMP, GHAZIABAD VS INCOME TAX OFFICER, WARD - 3(3), BULANDSHAHR (APPELLANT) (RESPONDENT) PAN NO. AJQPS9014D ASSESSEE BY : SH. RAJIV JAIN, CA REVENUE BY : SH. T. VASANTHAN , SR. DR DATE OF HEARING : 2 8 .0 6 .201 7 DATE OF PRONOUNCEMENT : 28 .06 .201 7 ORDER THIS IS AN APPEAL BY THE LEGAL HEIR OF THE DECEASED ASSESSEE AGAINST THE ORDER DATED 06.12 .2016 OF LD. CIT(A) , GHAZIABAD . 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WHERE THE ASSESSEE 'DR. NARESH CHAND SHARMA DIED ON 24.03.2016 AND THEREAFTER WIFE OF THE DECEASED, SMT. MAMTA SHARMA, INFORMED THE COUNSEL ADVOCATE 'SHRI VIPIN BEHARI' TO MAKE COMPLIANCE OF THE NOTICES RECEIVED FROM THE OFFICE OF THE ID CIT(A) AND THERE WAS AN AGITATION AGAINST THE ID CIT(A) UNDERTAKEN BY THE BAR, THE EX - PARTY ORDER DATED 06.12.2016 PASSED BY THE ID CIT(A), GHAZI ABAD IN THE NAME OF THE DECEASED 'DR. NARESH CHAND SHARMA' ITA NO . 1429 /DEL /201 7 DR. NARESH CHAND SHARMA 2 DESERVES TO BE SET ASIDE AND THE APPEAL FILED BY THE ASSESSEE 'DR. NARESH CHAND SHARMA' DESERVES TO BE RESTORED. 2. THAT THE APPELLANT CRAVE LEAVE OF THIS HON'BLE COURT TO ADD, AMEND, ALTER OR WIT HDRAW ANY GROUND AT THE TIME OF HEARING. 3 . FROM THE ABOVE GROUNDS, IT IS GATHERED THAT THE IMPUGNED ORDER WAS PASSED BY TH E LD. CIT(A) ON THE DEAD PERSON AND NOT ON THE LE GAL HEI R OF THE DECEASED. THE ORDER WAS PASSED EX - PARTE. 4. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS MENTIONED IN THE GROUNDS OF APPEAL AND ALSO STATED THAT ALL THE NOTICES WERE ISSUED ON THE DEAD PERSON AND NOT ON THE LEGAL HEIR OF THE ASSESSEE WHO HAD NOT RECEIVED EVEN A SINGLE NOTICE. TH EREFORE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING THE EX - PARTE ORDER ON THE DECEASED ASSESSEE WITHOUT PROVIDING OPPORTUNITY OF BEING HEARD TO THE LEGAL HEIR OF THE ASSESSEE. 5. IN HIS RIVAL SUBMISSIONS THE LD. DR COULD NOT CONTROVERT THE AFORESAID CONT ENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 6. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, I AM OF THE VIEW THAT THIS CASE DESERVES TO BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DU E AND ITA NO . 1429 /DEL /201 7 DR. NARESH CHAND SHARMA 3 REASONABLE OPPORTUNITY OF BEING HEARD TO THE LEGAL HEIR OF THE DECEASED ASSESSEE. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (O RDE R PRONOUNCED IN THE COURT ON 28 /06 /2017 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 28 /06 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTAN T REGISTRAR