Sh. Ram Avtar Singhal, New Delhi V. DCIT, New Delhi

ITA 1559/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8296 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 06-04-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 14-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NANDITA KANCHAN
• Assessee Lawyers: B L GUPTA ITP
• Keywords: Opportunity of being heard
• Section: 15

Judgement Text

ITA NOS.1559-1560/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO S. 15 59 & 1560 /DEL/201 4 A.Y RS . 200 3 - 0 4 & 2004 - 05 SH. RAM AVTAR SINGHAL, 125, GAGAN VIHAR, DELHI (PAN: AQKPS2374M) VS. DCIT, CENTRA CIRCLE - 19, NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : SH. B.L. GUPTA, ITP DEPARTMENT BY : MRS. NANDITA KANCHAN, CIT(DR) DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : 0 00 06 66 6- -- -0 00 04 44 4- -- -201 201 201 2016 66 6 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 07 0707 07- -- -0 00 04 44 4- -- -201 201 201 2016 66 6 ORDER ORDER ORDER ORDER PER H.S. SIDHU : JM PER H.S. SIDHU : JM PER H.S. SIDHU : JM PER H.S. SIDHU : JM THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XII , NEW DELHI DATED 27.11.2013 & 06.12.2013 PERTAINING TO ASSESSMENT YE ARS 2003-04 & 2004-05. SINCE THE ISSUES INVOLVED IN BOTH THE APPEALS ARE S IMILAR AND IDENTICAL, HENCE, THE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE, BY DEALING WITH ITA NO . 1559/DEL/2014 (AY 2003- 04). ITA NOS.1559-1560/DEL/2014 2 2. THE GROUNDS RAISED IN BOTH THE APPEALS ARE EXAC TLY SIMILAR AND COMMON, HENCE, FOR THE SAKE OF BREVITY, WE ARE REPRODUCING HEREUNDER THE GROUNDS OF APPEAL NO. 1559/DEL/2014 (AY 2003-04) ONLY:- . ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT WAS INCORRECT AND UNJUSTIFIED IN 1) DISMISSING THE APPEAL OF THE ASSESSEE. 2) DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT PASSI NG A SPEAKING ORDER. 3) DISMISSING THE APPEAL BY NOT DECIDING ALL THE GROUN DS INDIVIDUALLY. 4) DISMISSING THE APPEAL HOLDING THAT THERE ARE CASH L OANS BY THE ASSESSEE WHEREAS THE ASSESSEE HAS NOT MADE ANY CASH LOANS. 5) REPLYING ON THE ASSESSMENT OR BRIJ MOHAN WHEREAS TH E ASSESSEE HAS NO CONNECTION OR RELATION WITH THE INCOME OF BRIJ M OHAN. 6) DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT CONSI DERING THE SUBMISSIONS FILED BY THE ASSESSEE. 3. THE FACTS NARRATED BY THE REVENUE AUTHORITIES A RE NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 4. AT THE TIME OF HEARING, SH. B.L. GUPTA, ITP/ LD . AUTHORISED REPRESENTATIVE OF THE ASSESSEE APPEARED AND MADE A STATEMENT THAT THE LD. CIT(A) IN THE IMPUGNED ORDER HAD DECIDED THE ISSUE IN DISPUTE FOR THE ASSESSMENT YEARS 2002-03, 2003-04 & 2004-05 AGAINST THE ASSESSEE. B UT THE ASSESSEE FILED AN APPEAL I.E. ITA NO. 1558/DEL/2014 FOR THE ASSESSMEN T YEAR 2002-03 BEFORE THE ITAT AGAINST THE ORDER DATED 6.12.2013 PASSED B Y THE LD. CIT(A)-XII, NEW DELHI WHICH CAME UP FOR HEARING BEFORE THE ITAT ON 1.7.2015 AND THE SAME HAS BEEN FINALLY DECIDED ON 07.8.2015 BY THE BENCH IN I TA NO. 1558/DEL/2014 (AY ITA NOS.1559-1560/DEL/2014 3 2002-03) WHEREIN THE SMC, BENCH OF THE TRIBUNAL HAS SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE A REASONABLE OP PORTUNITY OF BEING HEARD. HE HAS FILED A COPY OF THE ORDER DATED 7.8.2015 PA SSED BY THE SMC, BENCH ITAT, DELHI BENCH PASSED IN ITA NO. 1558/DEL/2014 ( AY 2002-03). HE REQUESTED THAT THE SAME ORDER MAY BE FOLLOWED AND T HE ISSUE IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) BY ISSUING THE SIMILAR DIRECTIONS TO THE LD. CIT(A) IN BOTH THE PRESENT APPEALS. 5. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER PA SSED BY THE LD. CIT(A). 6. AFTER HEARING BOTH THE PARTIES AND PERUSING THE IMPUGNED ORDER DATED 6.12.2013 PASSED BY THE LD. CIT(A)-XII, NEW DELHI A LONGWITH THE ORDER DATED 07.8.2015 PASSED BY THE TRIBUNAL, SMC BENCH, NEW DE LHI IN ITA NO. 1558/DEL/2014 (AY 2002-03) IN ASSESSEES OWN CASE. WE ARE OF THE CONSIDERED VIEW THAT THE ISSUE IN DISPUTE HAS ALREA DY BEEN ADJUDICATED, DECIDED AND SET ASIDE TO THE FILE OF THE LD. CIT(A) WITH TH E DIRECTIONS TO PASS A SPEAKING ORDER, AFTER GIVING A REASONABLE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. RESPECTFULLY, FOLLOWING THE ORDER OF THE ITAT DATED 07.8.2015 PASSED BY THE TRIBUNAL, SMC BENCH, NEW DELHI PASSED IN ITA NO. 15 58/DEL/2014 (AY 2002- 03) IN ASSESSEES OWN CASE, WE SET ASIDE THE IMPUGN ED ORDER AND THE ISSUE IN DISPUTE IS RESTORED BACK TO THE FILE OF THE LD. C IT(A) WITH THE DIRECTIONS TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS A RESULT, THE APPE AL NO. 1559/DEL/2014 (AY 2003-04) IS ALLOWED FOR STATISTICAL PURPOSES. 7. FOLLOWING THE CONSISTENT VIEW, AS AFORESAID IN I TA NO. 1559/DEL/2014 (AY 2003-04), WE ALLOW THE ITA NO. 1560/DEL/2014 (AY 20 04-05) IN THE SIMILAR MANNER. ITA NOS.1559-1560/DEL/2014 4 8. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/04/2016. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - [ [[ [PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI] ]] ] [H.S. SIDHU] [H.S. SIDHU] [H.S. SIDHU] [H.S. SIDHU] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATE 07/04/2016 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES