Smt. Vimla Sharma, Ghaziabad V. ITO, Ghaziabad

ITA 1488/DEL/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0180 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Assessee Lawyers: SANKALP ANIL SHARMA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1488 /DEL/201 4 (ASSESSMENT YEAR - 200 7 - 08 ) VIMLA SHARMA, KC - 68/2, KAVI NAGAR, GHAZIABAD. PAN - BPMPS4460N (APPELLANT) VS IT O , WARD - 2(1 ), GHAZIABAD (RESPONDENT ) APPELLANT BY SH. SANKALP ANIL SHARMA, ADV. RESPONDENT BY SH.GAGAN SOOD, SR.DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 25.11.2013 OF CIT (A) , MUZAFFARNAGAR PERTAINING TO 200 7 - 0 8 ASSESSMENT YEAR ON VARIOUS GROUNDS INCLUDING GROUND NO. - 1 WHEREIN THE ACTION OF THE CIT(A) IN UPHOLDING THE AO S ACTION IN TAKING RECOURSE T O THE PROVISION OF SECTION 147 /148 IS ASSAILED AMON G ST OTHER GROUNDS ON THE GROUND THAT TILL THE CULMINATION OF PROCEEDINGS COPY OF THE REASONS RECORDED, IF ANY WAS NEVER PROVIDED. 2. THE LD. AR APPEARING ON BEHALF OF THE ASSESSEE INVITED ATTENTION TO THE ASSESSMENT ORDER ITSELF WHEREIN IT IS RECORDED THAT THE ASSESSEE IS A WIDOW ED WOMAN AGED ABOUT 70 YEARS AT THAT POINT OF TIME AND WAS RESIDING IN HER HOUSE ALONGWITH HER TWO SONS WHEREIN RE - OPENING HAS BEEN RESORTED TO WITHOUT EVEN CARING TO PROVIDE HER WITH A COPY OF THE REASONS RECORDED, THEREBY DENYING HER THE OPPORTUNITY TO RAISE OBJECTIONS THERETO AS MANDATED BY THE APEX COURT IN G KN DRIVES HALT S CASE. THE LD. AR REFERRING TO THE ASSESSMENT ORDER PASSED U/S 143(3)/148 AND THE IMPUGNED ORDER SUBMITTED THAT THERE IS NO FINDING ON RECORD TO SAY THAT THE COPY OF THE REASONS RECORDED WERE PROVIDED. REFERRING TO THE GREAT INJUSTICE DONE TO THIS AGED WIDOW IT WAS SUBMITTED THAT EVEN THE ADDITIONAL EVIDENCE W HICH T H E CONCERNED ASSESSEE SOUGHT TO P LACE BEFORE THE C IT(A) WAS NOT PERMITTED TO BE ADMITTED . ACCORDINGLY IT WAS HIS PRAYER THAT IN DATE OF HEARING 01 .0 7 .2015 DATE OF PRONOUNCEMENT 29 .0 7 .2015 I.T.A .NO. - 1488/ DEL/2014 PAGE 2 OF 2 ORDER TO AFFORD A REASONABLE OPPORTUNITY OF BEING HEARD , T HE REVENUE MAY BE DIRECTED THE PRO VIDE TO THE ASSESSEE THE COPY O F THE REASONS RECORDED AND ALSO PERMIT FILING OF FRESH EVIDENCE ON THE ISSUES ON WHICH ADDITIONS HAVE BEEN MADE. THE LD. SR. DR, SH . GAGAN SOOD APPEARING ON BEHALF OF THE ASSESSEE WAS PROVIDED AN OPPORTUNITY TO RESPOND TO THE STATEMENTS MADE AND REVERT BACK ON A SUBSEQUENT DATE. IN T H E FACTS OF THE PRESENT CASE ASSERTIONS TO THE SAID EFFECT WERE MADE BY THE LD. AR ON 29.06.2015 AS ON THE SAID DATE THE LD. AR HAD SOUGHT AN ADJOURNMENT IN ORDER TO FILE A POWER OF ATTORNEY AS THE CASE WAS ORIGINALLY HANDLED BY HIS ERSTWHILE FATHER. IN THES E CIRCUMSTANCES WHILE GRANTING TIME TO THE REVENUE TO RESPOND TO LD. AR S SUBMISSION THE APPEAL WAS ADJOURNED TO 01.07.2015. ON THE SAID DATE ALSO, A PASS OVER WAS GIVEN TO THE SR. DR WHO CONSIDER ING THE RECORD COULD NOT POSITIVELY S TATE WHETHER COPY OF THE REASONS RECORDED WERE PROVIDED TO THE ASSESSEE OR NOT. CONSIDERING THE OVERALL BACKGROUND OF THE CASE AND THE NATURE OF ADDITIONS MADE IN T H E A SSESSMENT ORDER AND SUSTAIN ED IN THE CIT(A) S ORDER, IT IS CONSIDERED APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND RESTORE THE ISSUE BACK T O THE CIT(A) DIRECTING HIM TO PASS A SPEAKING ORDER ADJUDICATING ON WHETHER COPY OF THE REASONS HA D BEEN PROVIDED TO THE ASSESSEE OR NOT. IN CASE THE ASSESSEE DESIRES OPPORTUNITY TO FILE FRESH EVIDENCE IN SUPPORT OF ITS CLAIM T H E S A M E SHOULD BE GRANTED. NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. THE ORDER IS PRONO UNCED IN THE OPEN COURT ON 2 9 T H OF JULY , 2015. - S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 2 9 /07 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI