Debashis Mitra, G B Nagar V. ACIT,Circle-1, Noida

ITA 1497/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4926 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I.2 NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 1497/DEL/2019 ASSESSMENT YEAR: 2015-16 DEBASHIS MITRA, VS. ACIT, CIRCLE-1, NOIDA, F-1612, PRATEEK EDIFICE, GAUTAM BUDH NAGAR, SECTOR-107, NOIDA, UTTAR PRADESH-201301 GAUTAM BUDH NAGAR, UTTAR PADESH (PAN: ACVPM0995M) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. LALIT MOHAN, ADV. REVENUE BY : SH. SURENDER PAL, SR. DR. ORDER PER H.S. SIDHU, JM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 31.8.2019 PASSED BY THE LD. CIT(A-1), NOIDA RELATING TO ASSES SMENT YEAR 2015-16. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT LD. CIT(A) HAS PASSED THE EX-PARTE NON-SPEAKING ORDER A ND THAT TOO WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD AND W ITHOUT OBSERVING THE PRINCIPLE OF NATURAL JUSTICE. THEREFORE, HE REQUEST ED THAT THE ISSUES IN DISPUTE MAY BE REMITTED BACK TO THE FILE OF THE LD . CIT(A) TO DECIDE THE SAME AFRESH, AS PER LAW AFTER GIVING ADEQUATE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE AND CONSIDER ALL THE DOCUMENTS/EVID ENCES OF THE ASSESSEE. 2 4. ON THE OTHER HAND, LD. DR RELIED UPON THE ORDER OF THE LD. CIT(A) AND STATED THAT LD. CIT(A) HAS GIVEN VARIOUS OPPORT UNITIES TO THE ASSESSEE, BUT THE ASSESSEE REMAINED NON-COOPERATIVE AND AS A RESULT THEREOF, THE LD. CIT(A) HAS NO OPTION BUT TO DISMIS S THE APPEAL OF THE ASSESSEE. BUT HE HAS NO OBJECTION FOR SETTING AS IDE THE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE SA ME AFRESH, SUBJECT TO THE CONDITION THAT IF THIS BENCH DIRECTED THE ASSESSEE THROUGH HIS COUNSEL TO APPEAR BEFORE THE LD. CIT(A) TO SUBSTANTIATE ITS CLAIM ON THE FIXED DATE AND LD. CIT(A) WILL NOT ISSUE ANY NOTICE TO THE ASS ESSEE. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS AS WELL AS THE RELEVANT PROVISIONS OF LAW, WE ARE OF THE VIEW THAT THERE IS NO DOUBT THAT ASSESSEE REMAINED NON-COOPERATIVE BEFORE THE L D. CIT(A) AND THE LD. CIT(A) HAS PASSED THE EXPARTE ORDER, WITHOUT D ISCUSSING IN DETAIL THE FACTS AND CIRCUMSTANCE OF THE CASE AND ALSO DID N OT DEAL THE ISSUE ON MERIT AND PASSED A NON-SPEAKING ORDER, WHICH IN OUR OPINION, IS NOT IN ACCORDANCE WITH THE PRINCIPLES OF NATURAL JUSTICE A ND IT IS AN ERRONEOUS APPROACH. AFTER READING SECTION 250(6) OF THE ACT , WE ARE ALSO OF THE CONSIDERED VIEW THAT ASSESSEES CASE SHOULD BE DECI DED ON MERITS, WHICH THE LD. CIT(A) HAS NOT DONE. HOWEVER, IT IS A SETTL ED LAW THAT EVEN AN ADMINISTRATIVE ORDER HAS TO BE SPEAKING ONE. IN T HIS REGARD, WE DRAW SUPPORT FROM HONBLE APEX COURT IN THE CASE M/S SA HARA INDIA (FARMS) VS. CIT & ANR. IN [2008] 300 ITR 403 WHEREIN IT HAS BEEN HELD THAT EVEN AN ADMINISTRATIVE ORDER HAS TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. 5.1 IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS AND IN THE INTEREST OF JUSTICE AS WELL AS AGREED BY BOTH THE PARTIES, WE REMIT BACK THE ISSUES IN DISPUTE TO THE FILES OF THE LD. COMMISSI ONER OF INCOME TAX (APPEALS) FOR HEARING ON 16.09.2019 AT 10.00 AM WITH THE DIRECTIONS TO CONSIDER EACH AND EVERY ASPECTS OF THE ISSUES INVOLVED IN THE APPEAL AND DECIDE THE SAME AFRESH, AFTER CONSIDERING ALL T HE EVIDENCES/DOCUMENTS AND PASS A SPEAKING ORDER. IT I S MADE CLEAR THAT NO NOTICE FOR HEARING WILL BE ISSUED BY THE LD. CIT(A) . ASSESSEE IS ALSO 3 DIRECTED THROUGH HIS COUNSEL TO APPEAR BEFORE THE L D. CIT(A) ON 16.09.2019 AT 10.00 AM FOR HEARING TO SUBSTANTIATE HIS CASE AND FILE ALL THE NECESSARY DOCUMENTS BEFORE HIM AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT IN THE CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 13/08/2019. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 13/08/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES