Mrs. Shailja Dutt, New Delhi V. ITO, New Delhi

ITA 1884/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69361 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 02-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y S KAKKAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.1884/DEL/2013 1884/DEL/2013 1884/DEL/2013 1884/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2001 2001 2001 2001- -- -02 0202 02 MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW NEW NEW NEW DELHI DELHI DELHI DELHI 110 065. 110 065. 110 065. 110 065. PAN : PAN : PAN : PAN : AAFPD6265P. AAFPD6265P. AAFPD6265P. AAFPD6265P. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -24(4), 24(4), 24(4), 24(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MS. Y.S.KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXIII, NEW DELHI DATED 22 ND SEPTEMBER, 2011 FOR THE AY 2001-02. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING BEFORE US. THIS APPEAL OF THE ASSESSEE IS, THEREFORE, DEC IDED EX PARTE QUA THE ASSESSEE-APPELLANT ON MERITS AFTER HEARING THE ARGUMENTS OF LEARNED DR AND PERUSING THE MATERIAL PLACED BEFORE U S. 3. THE ONLY GROUND RAISED BY THE ASSESSEE READS AS UNDER:- THAT THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) IS BEING HARSH IN DISMISSING THE APPEAL AT THE ONSET. THA T THE APPELLANT REQUESTS ANOTHER HEARING. THAT THE NOTICE FOR APPEAL WAS BEING SENT TO WRONG ADDRESS. ITA-1884/DEL/2013 2 4. IN THE STATEMENT OF FACTS, THE ASSESSEE MENTIONED AS UN DER:- THE FIRST GROUND OF APPEAL IS THAT THE NOTICE WAS BE ING SENT TO THE WRONG ADDRESS I.E. C-3/9042, VASANT KUNJ IN PLACE OF C-3/3042, VASANT KUNJ. THAT THE NOTICE U/S 143(2) WAS SERVED AT THE ADDRESS C-3/3042, VASANT KUNJ & DULY RECEIVED AND A REPRESENTATIVE COUNSEL APPEARED AND FULFILLED ALL THE OBLIGATIONS. BUT THE NOTICE FROM THE OFFICE OF CIT(A) WAS SERVED A T THE WRONG ADDRESS REPEATEDLY, THEREFORE, THE ASSESSEE COULD NOT RESPOND. EVEN THE COUNSEL WAS NOT INFORMED. FURT HER, THE ASSESSEE HAS BEEN FILING INCOME TAX RETURNS AT THE ADDRESS 85, BHARAT NAGAR, NEW FRIENDS COLONY. THEREFO RE, SHE COULD HAVE BEEN INTIMATED AT THE SAME. THAT THE CASE BEING DISMISSED AT THE ONSET, WITHOUT DISCUSSING THE MERITS IS GROSS INJUSTICE. 5. AFTER CONSIDERING THE ABOVE SUBMISSION OF THE ASSESSEE I N THE STATEMENT OF FACTS AS WELL AS THE ARGUMENTS OF THE LEAR NED DR, WE ARE OF THE OPINION THAT IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDER OF LEARNED CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED T O HIS FILE WITH THE DIRECTION TO READJUDICATE THE ISSUE AFRESH AFTER ALLOW ING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO FI ND THAT THE CIT(A) HAS NOT ADJUDICATED THE APPEAL ON MERITS. ON THIS GROUND ALSO, HIS ORDER NEEDS TO BE SET ASIDE. 6. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF L EARNED CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION T HAT HE WILL ITA-1884/DEL/2013 3 READJUDICATE THE ISSUE ON MERITS AFTER ALLOWING ADEQUA TE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO INTIMATE IN WRITING TO THE CIT(A) THE CORRECT ADDRESS AT WHICH NOTICE IS REQUIRED TO BE SENT. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013. SD/- SD/- ( (( (I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESI VICE PRESI VICE PRESI VICE PRESIDENT DENT DENT DENT DATED : 11.10.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, MRS. SHAILJA DUTT, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW DELHI NEW FRIENDS COLONY, NEW DELHI NEW FRIENDS COLONY, NEW DELHI NEW FRIENDS COLONY, NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -24(4), NEW DELHI. 24(4), NEW DELHI. 24(4), NEW DELHI. 24(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR