Smt. Sonia Thakur, Delhi V. ITO, New Delhi

ITA 1434/DEL/2014

• Counselvise Citation: 143420114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 09-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 10-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I , NEW DELHI BEFORE SH. N. K. SAINI, AM ITA NO. 1434 /DEL/201 4 : ASSTT. YEAR : 200 5 - 06 SMT. SONIA THAKUR, D - 761, SARASWATI VIHAR, DELHI - 1100 34 VS THE INCOME TAX OFFICER WARD - 26 (4) , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A CEPT2728E ASSESSEE BY : NONE REVENUE BY : SH. BHIM SINGH, SR. DR DATE OF HEARING : 09 .0 7 .2015 DATE OF PRONOUNCEMENT : 14 .07 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 1 5 .01.2014 OF LD. CIT (A) - X X I V , NEW DELHI . 2 . IN THIS CASE ONE SH. A. K. TANEJA, PROPRIETOR OF SH. A. K. TANEJA & CO. FILED A LETTER FOR ADJOURNMENT STATING THEREIN AS UNDER: THE ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL LOK NAYAK BHAWAN KHAN MARKET, NEW DELHI REF: IN THE CASE OF SONIA THAKUR, D - 761, SARASWATI VIHAR, DELHI FOR THE ASSESSMENT YEAR 2005 - 2006 APPEAL NO. 1434/2014 ITA NO.1434 /DEL /2014 SONIA THAKUR 2 RESPECTED SIR, THAT THE ABOVEMENTIONED CASE IS FIXED FOR 09 - 07 - 2015. THAT I AM NO T ABLE TO ATTEND THE CASE TODAY, AS I AM OUT OF STATION WITH SOME URGENT WORK. I ALSO AUTHORIZE TO THE BEARER OF THIS LETTER AND WHOSE SIGNATURES ARE ATTESTED BELOW TO GET THE ADJOURNMENT ON MY BEHALF. SO YOU ARE KINDLY REQUESTED TO ADJOURN THE CASE. HO PE YOU WILL FIND ABOVE IN ORDER. DO THE NEEDFUL AND OBLIGE. THANKING YOU, YOURS FAITHFULLY, FOR A.K. TANEJA & CO. PROP. 3 . HOWEVER, NO POWER OF ATTORNEY WAS FILED, THEREFORE, THE APPLICATION MOVED BY THE LD. COUNSEL IS REJECTED AND THE CASE IS DECIDED ON MERIT AFTER HEARING THE LD. DR . 4 . FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. LD. CIT(A) WITHOUT APPRECIATING THE CORRECT FACTS OF CASE, IS NOT JUSTIFIED IN LAW AND FACTS. 2. LD. CIT(A) IS NOT JUSTIFIED IN LAW AND FACTS AND CIRCU MSTANCES OF THE CASE IS NOT JUSTIFIED IN LAW AND FACTS IN CONFIRMING THE ACTION OF ASSESSING OFFICER IN INITIATION OF PROCEEDINGS UNDER SECTION 147 OF THE I.T. ACT WITHOUT ITA NO.1434 /DEL /2014 SONIA THAKUR 3 COMPLYING WITH THE PROVISION OF SECTION 147 TO 151 OF THE I.T. ACT. 3. LD. CIT(A) I S NOT JUSTIFIED IN LAW AND FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE ORDER PASSED AND ADDITION MADE BY ASSESSING OFFICER WITHOUT CONFRONTING ANY ADVERSE MATERIAL/STATEMENT/REPORT OF INVESTIGATION UNIT WHICH IS AGAINST THE PRINCIPAL OF NATURAL J USTICE AND SHOULD BE HELD AS NULL AND VOID AB - INITIO IN VIEW OF VARIOUS COURT DECISIONS. 4. LD. CIT(A) IS NOT JUSTIFIED IN LAW AND FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE ACTION OF ASSESSING OFFICER IN MAKING THE ADDITION OF RS. 2,51,000/ - O N ACCOUNT OF ALLEGED. 5. LD. CIT(A) IS NOT JUSTIFIED IN LAW AND FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE ORDER PASSED AND ADDITION MADE BY ASSESSING OFFICER WITHOUT GIVING OPPORTUNITY TO THE APPELLANT WHICH IS AGAINST THE NATURE OF JUSTICE. 6. ASSESSEE HAS EVERY RIGHT TO MAKE, ADD, DELETE, MODIFY OR ALTER ANY GROUNDS OF APPEAL AT THE TIME OF HEARING. 5 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 28.03.2006 DECLARING AN INCOME OF RS. 1,88,130/ - . HOWEVER, T HE INCOME WAS ASSESSED BY THE AO AT RS. 4,39,120/ - BY MAKING THE ADDITION OF RS. 2,51,000/ - . 6. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO CONFIRMED THE ADDITION MADE BY THE AO BY PASSING AN EX - PARTE ITA NO.1434 /DEL /2014 SONIA THAKUR 4 ORDER. IT IS WELL SETTLED TH AT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . 7. IN THE PRESENT CASE, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE WITHOUT GIVING A PROPER OPPORTUNITY OF BEING HEARD. HE SIMPLY STATED THAT ON THE REQUEST OF THE ASSESSEE, THE CASE WAS ADJOURNED ON 15.01.2014. H OWEVER, IT IS NOT BROUGHT ON RECORD AS TO WHETHER THE SAID DATE WAS COMMUNICATED TO THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. I, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FI LE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE COURT ON 14 /07 /2015 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DATED: 14 /07 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT AS SISTANT REGISTRAR