Pragya Mudgal, Noida V. ITO WARD - 2(4), Noida

ITA 1503/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0110 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR
• Assessee Lawyers: PRAGYA MUDGAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1503/DEL/2020 ASSESSMENT YEAR : 2010-11 PRAGYA MUDGAL, TOWER-B6, FLAT NO.-G-003, GARDENIA GLORY, SECTOR-46, NOIDA, UTTAR PRADESH-201301. PAN-AMPPM6663A VS ITO, WARD-2(4), NOIDA. APPELLANT RESPONDENT APPELLANT BY MS.PRAGYA MUDGAL, ASSESSEE RESPONDENT BY SH.GAURAV PUNDIR, SR. DR DATE OF HEARING 19.07.2021 DATE OF PRONOUNCEMENT 23 .07.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-1, NOIDA D ATED 28.09.2018. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL:- 1. 'THAT THE ORDER IS VOID, ILLEGAL, ARBITRARY AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 2. THAT NO REASONABLE OPPORTUNITY HAS BEEN PROVIDE D BEFORE DECIDING THE CASE. 3. THAT THE NOTICE DATED 10109/2018 WAS ISSUED TO T HE APPELLANT. HOWEVER, THE REQUEST FOR ADJOURNMENT OF THE CASE WA S NOT ACCEPTED. 4. THAT IF THE APPELLANT HAS NOT RECEIVED OR HAS NO T BEEN SERVED, THE TRIBUNAL MAY RESTORE THE MATTER AND AT LEAST A CHANCE OF HEARING SHOULD BE PROVIDED AS HELD IN CASE OF MEGHJ I KANJI PATEL VIS KUNDANMAL CHAMANLAL AIR 1968 BOM. 387 THE HONOR ABLE ITA NO. 1503/DEL/2020 2 | P A GE BOMBAY HIGH COURT HELD THAT IF WHERE AN AFFIDAVIT I S FILED THE SAME HAS TO BE ACCEPTED. 5. THAT THE APPELLANT HAS PAID THE APPELLANT AUTHOR ITY THE FEES AS PRESCRIBED AS SHE WAS INTERESTED IN PERUSING THE CA SE. 6. SINCE NO REASONABLE OPPORTUNITY OF BEING HEARD H AS BEEN PROVIDED TO THE APPELLANT, IT CANNOT BE SAID THAT T HE FACTS OF THE CASE HAVE BEEN DULY EXAMINED. IT HAS BEEN CLEARLY H ELD IN CASE OF GUJARAT THEMIS BIOSYN LTD. VIS JOINT COMMISSIONE R OF INCOME TAX ON 2UH AUGUST 1999 THAT THE ORDER HAS TO BE PAS SED U/S 250(6) OF THE INCOME TAX ACT, 1961 AFTER CONSIDERIN G ALL THE FACTS OF THE CASE CLEARLY. 7. THAT THE APPELLANT RESERVES THE RIGHT TO TAKE AN Y OTHER GROUND OF APPEAL AT THE TIME OF HEARING. 2. FACTS GIVING RISE TO THE PRESENT APPEAL ARE THAT THE CASE OF THE ASSESSEE WAS RE-OPENED FOR ASSESSMENT U/S 147 R.W.S . 144 OF THE INCOME TAX ACT, 1961 (THE ACT) AND THE ASSESSMENT WAS FR AMED VIDE ORDER DATED 31.10.2017. THE ASSESSING OFFICER HAD COMPUTED THE TOTAL INCOME OF THE ASSESSEE AT RS.2,52,560/-. THE ASSESSMENT WAS PASS ED EX-PARTE TO THE ASSESSEE. 3. AGGRIEVED AGAINST THIS, THE ASSESSEE PREFERRED A PPEAL BEFORE LD.CIT(A) WHO DISMISSED THE APPEAL OF THE ASSESSEE ON THE GRO UND THAT THE APPEAL CANNOT BE ADMITTED WITHOUT PAYMENT OF NECESSARY FEE IN TERMS OF PROVISION OF SECTION 249(1)(A) OF THE ACT. 4. AGGRIEVED AGAINST THIS, THE ASSESSEE PREFERRED P RESENT APPEAL BEFORE THIS TRIBUNAL. ITA NO. 1503/DEL/2020 3 | P A GE 5. THE ASSESSEE APPEARED IN PERSON AND SUBMITTED TH AT THE NECESSARY FEE WAS DULY DEPOSITED. THE ASSESSEE ALSO UNDERTOO K TO FURNISH THE REQUISITE DETAILS BEFORE LD. CIT(A), IF THE MATTER IS REMANDED TO LD. CIT(A) FOR DECISION AFRESH. 6. IN THE CONTRARY, LD. SR. DR OPPOSED THESE SUBMIS SIONS AND SUPPORTED THE ORDER OF THE AUTHORITIES BELOW. 7. I HAVE HEARD CONTENTIONS OF BOTH THE PARTIES AN D PERUSED THE MATERIAL AVAILABLE ON RECORD. CONSIDERING THE SU BMISSIONS OF THE ASSESSEE THAT NECESSARY FEE WAS DEPOSITED, I THEREFORE, DEEM IT PROPER TO SET ASIDE THE IMPUGNED ORDER IN THE INTEREST OF PRINCIPLES OF NATURAL JUSTICE AND RESTORE THE GROUNDS OF APPEAL TO LD.CIT(A) TO DECID E AFRESH. THE ASSESSEE IS HEREBY DIRECTED NOT TO SEEK ADJOURNMENT BEFORE L D. CIT(A) EXCEPT OTHERWISE PREVENTED BY EXTREME EXIGENCIES. THUS, G ROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 23 RD JULY, 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER *AMIT KUMAR* ITA NO. 1503/DEL/2020 4 | P A GE COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI