Nirmala Devi, New Delhi V. ITO WARD - 2(5), Ghaziabad

ITA 1498/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0868 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI PRAKASH DUBEY
• Assessee Lawyers: SHANTANV JAIN
• Keywords: Opportunity of being heard; Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.1498/DEL./2020 ASSESSMENT YEAR 2010-2011 SMT. NIRMALA DEVI, EAST DELHI 110 096 PAN APEPD4366B C/O. BABUBHAI & CO., 152, OFFICE COMPLEX, JHANDEWALAN EXTN., PHASE-I, NEW DELHI PIN 110 055. [ VS. THE INCOME TAX OFFICER, WARD 2 (5), GHAZIABAD. ( APPELLANT ) (RESPONDENT) FOR ASSESSEE : SHRI SHANTANV JAIN, ADVOCATE FOR REVENUE : MR. SHRI PRAKASH DUBEY , SR.DR DATE OF HEARING : 21 . 12 .20 20 DATE OF PRONOUNCEMENT : 22 . 12 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-I, NOIDA, DATED 28.09.2018, FOR THE A.Y. 2010-2011. 2 ITA.NO.1498/DEL./2020 SMT. NIRMALA DEVI, EAST DELHI. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 3. IN THIS CASE, A.O. PASSED THE EX-PARTE ASSESSMENT ORDER UNDER SECTION 147/144 OF THE I.T. ACT, 1961 AND DETERMINED THE INCOME OF ASSESSEE AT RS.15,01,500/- VIDE ORDER DATED 15.12.2017. THE ASSESSEE CHALLENGED THE ADDITION BEFORE THE LD. CIT(A) AND VARIOUS GROUNDS OF APPEAL. THE LD. CIT(A), HOWEVER, NOTED THAT APPEAL IS FILED ONLINE. HOWEVER, ONLY FORM NO.35 IS AVAILABLE ON THE WEBSITE OF THE DEPARTMENT. THE ASSESSEE HAS NOT FILED COPY OF THE DEMAND NOTICE AND FEES FOR FILING OF THE APPEAL. NOTICE OF HEARING WAS GIVEN FOR 13.09.2018. THE COUNSEL FOR ASSESSEE REQUESTED FOR ADJOURNMENT WHICH WAS REJECTED. THE LD. CIT(A) ACCORDINGLY DISMISSED THE APPEAL OF ASSESSEE AS BEING NOT ADMITTED ON ACCOUNT OF THE REASONS NOTED ABOVE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE CONTENDED 3 ITA.NO.1498/DEL./2020 SMT. NIRMALA DEVI, EAST DELHI. THAT ASSESSEE HAS UPLOADED THE DEMAND NOTICE AS WELL AS PAID THE FEES FOR FILING OF THE APPEAL WHICH HAVE NOT BEEN TAKEN INTO CONSIDERATION AND THAT ONLY ONE NOTICE WAS ISSUED FOR WHICH DATE ASSESSEE SOUGHT ADJOURNMENT WHICH WAS ALSO REJECTED. THEREFORE, NO REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD HAVE BEEN GIVEN TO ASSESSEE TO ARGUE THE APPEAL OR TO CORRECT ANY OBJECTION RAISED BY THE LD. CIT(A). IN VIEW OF THE ABOVE, IT IS CLEAR THAT NO NOTICE HAVE BEEN GIVEN TO ASSESSEE TO MAKE RECTIFICATION TO THE APPEAL PAPER, IF ANY ARISE ON ACCOUNT OF NON-DOWN LOADING THE DEMAND NOTICE OR FEES FOR FILING THE APPEAL BEFORE THE LD. CIT(A). ONLY ONE NOTICE WAS GIVEN TO THE ASSESSEE FOR WHICH DATE COUNSEL FOR ASSESSEE SOUGHT ADJOURNMENT WHICH WAS REJECTED. IT WOULD SHOW THAT LD. CIT(A) PASSED THE ORDER HURRIEDLY EVEN WITHOUT GIVING ANY MEANINGFUL, REASONABLE, OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN CASE THE REQUIRED DOCUMENTS HAVE NOT BEEN UPLOADED, OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO RECTIFY THE DEFECTS IN THE APPEAL PAPERS. MORE OVER, THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE CLEARLY SHOW THAT EVEN SUCH 4 ITA.NO.1498/DEL./2020 SMT. NIRMALA DEVI, EAST DELHI. DOCUMENTS WERE UPLOADED FOR HEARING. THEREFORE, THE ORDER OF THE LD. CIT(A) CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A)-I, NOIDA WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE AS PER LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 22 ND DECEMBER, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.