Rajendra Kumar Gupta Prop., Meerut V. ITO, Meerut

ITA 1654/DEL/2015

• Counselvise Citation: 165420114 RSA 2015
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 19-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 23-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 1654/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SH.N.K.SAINI, ACCOUNTANT MEMBER I.T.A .NO.-1654/DEL/2015 (ASSESSMENT YEAR- 2008-09) RAJENDRA KUMAR GUPTA PROP 16-A, NEW MOHANPURI MEERUT ACDPG4510G (APPELLANT) VS ITO WARD-2(2) MEERUT (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. K. K. JAISWAL, SR. DR ORDER PER N. K. SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28/2/2014 OF CIT(A) NOIDA. THE ASSESSEE IN THIS APPEAL HAS RAIS ED AS MANY AS 14 GROUNDS. HOWEVER, THE MAIN GRIEVANCE VIDE GROUND NO. 1 TO 3 RELATES TO THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT PROVIDING DU E AND REASONABLE OPPORTUNITY OF BEING HEARD. 2. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE E-FILED THE RETURN OF INCOME ON 30/09/2008 DECLARING AN INCOME OF RS.2,58 ,000/-. THE CASE WAS SELECTED FOR SCRUTINY AND THE AO FRAMED THE ASSESSM ENT AT AN INCOME OF RS.7,59,130/- BY MAKING THE ADDITIONS TOTALING TO R S.5,31,130/-UNDER VARIOUS HEADS. 3. BEING AGGRIEVED THE ASSESSES CARRIED THE MATTER TO THE LD. CIT(A) WHO DECIDED THE APPEAL EX-PARTE BY STATING THAT THE ASS ESSEE HAD NOTHING TO REBUT DATE OF HEARING 19.08.2015 DATE OF PRONOUNCEMENT 19.08.2015 2 ITA NO. 1654/DEL/2015 THE FINDINGS OF THE AO ON THE BASIS OF WHICH ASSESS MENT ORDER HAS BEEN PASSED. 4. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. LD. DR SUPPORTED THE ORDER OF THE LD. CI T(A) AND STATED THAT THE ASSESSEE DID NOT CO-OPERATE AND NEVER APPEARED, SO, THERE WAS NO ALTERNATIVE EXCEPT TO DECIDE THE APPEAL EX-PARTE. 5. I HAVE CONSIDERED THE SUBMISSION OF THE LD. DR A ND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT I S NOTICED THAT THE LD. CIT(A) MENTIONED THAT A LETTER DATED 17/2/2014 WAS SENT TO THE ASSESSEE BUT THERE WAS NO COMPLIANCE TO THE SAID LETTER WHEREIN IT WAS MENTIO NED THAT THE APPEAL WILL BE DECIDED ON MERIT ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. HOWEVER, IT IS NOTICED THAT THE LD. CIT(A) DID NOT DECIDE THE CASE ON MERIT, HE SIMPLY CONFIRMED THE FINDING OF THE AO IN SLIPSHOD MANNER. IN THE PRESENT CASE, IT IS NOT BROUGHT ON RECORD AS TO WHETHER THE LETTER DATED 17/2/2014 ISSUED TO THE ASSESSEE W AS SERVED UPON THE ASSESSEE. I, THEREFORE, TO MEET THE ENDS OF JUSTICE, DEEM IT APP ROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A), TO BE ADJUDICATED AFRES H IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE . 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH OF AUGUST 2015. SD/- (N.K.SAINI) ACCOUNTANT MEMBER DATED: 19/08/2015 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 3 ITA NO. 1654/DEL/2015 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 19/8/2015 PS 2. DRAFT PLACED BEFORE AUTHOR 19/08/2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .08.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .08.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.