Sh. Amarjeet Singh, New Delhi V. ITO, New Delhi

ITA 1711/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6822 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 20-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 1711 / DEL/201 4 A.Y. 20 09 - 10 SH. AMARJEET SINGH VS. ITO, WARD 21(3) 237, DHARAMKUNJ APPT. NEW DELHI SECTOR 9, ROHINI NEW DELHI 110 085 PAN: AXJPS 4636 E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. AMARJEET SINGH, ASSESSEE . RESPONDENT BY : SH. K.K.JAISWAL, D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS) - XXII, NEW DELHI DATED 20.12.2013 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 2009 - 10 . 2. WE HAVE HEARD SHRI KK JAISWAL, LD.D.R. ON BEHALF OF THE REVENUE. THE ASSESSEE REPRESENTED IN PERSON. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, PERUSAL OF MATERIAL ON RECORD, ORDERS OF LOWER AUTHORITIES, WE H OLD AS FOLLOWS. 3. W E FIND THAT THERE IS SUFFICIENT FORCE IN THE ASSESSEE S SUBMISSIONS THAT THAT THERE IS A V IOLATION OF PRINCIPLES OF NATURAL JUSTICE . THE ASSESSEE APPEARING IN PERSON SUBMITTED THAT, HE WAS A NATIONAL CHAMPION IN SPORTS AND THAT HE HAD DEVELOPED CANCER DUE TO CERTAIN INJURIES AND BECAUSE OF SUCH HEALTH CONDITION, HE WAS UNABLE TO APPEAR BEFOR E THE LOWER AUTHORITIES. ITA 1711/DEL/2014 A.Y. 2009 - 10 SH.AMARJEET SINGH, N.DEL 2 3.1. AS WE ARE CONVINCED THAT THERE WAS A VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE, WE SET ASIDE THE MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE AN ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE SHALL APPEAR BEFORE THE A.O. ON 15 TH APRIL,2016 AND OBTAIN NOTICE OF HEARING, AND THEREAFTER COPY OF THE DISPOSAL OF THE CASE. 4 . IN THE RESULT ASSESSEE S APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEBRUARY, 2016 . SD/ - SD/ - ( H.S. SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 16 TH FEBRUARY, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR