Lal Chand & Sons (HUF), Faridabad V. ITO, Gurgaon

ITA 1946/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4538 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 28-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 11-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: S K BANSAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.1946/DEL/2016 ASSESSMENT YEAR : 2007-08 LAL CHAND & SONS (HUF), CA TAJENDER BHARDWAJ, B-B-519, NEHRU GROUND, 1 ST FLOOR, NIT FARIDABAD. PAN: AABHL5237M VS. ITO, WARD-1(3), GURGAON. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.K. BANSAL, CA DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 14.09.2017 DATE OF PRONOUNCEMENT : 14.09.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE CIT(A) ON 01.02.2016 IN RELATION TO THE ASSESSMENT YEAR 2007-08. 2. THIS IS A RECALLED MATTER INASMUCH AS THE EARLIE R ORDER PASSED BY THE TRIBUNAL WAS RECALLED VIDE ORDER DATED 28.07.20 17 IN MA NO.128/DEL/2017 ITA NO.1946/DEL/2016 2 3. THE FIRST GROUND IS GENERAL, WHICH DOES NOT REQU IRE ANY ADJUDICATION. THE SECOND GROUND IS AGAINST NOT PROV IDING REASONABLE OPPORTUNITY OF HEARING BY THE LD. CIT(A). THE LD. AR SUBMITTED THAT THE LD. CIT(A) DISPOSED OF THE APPEAL WITHOUT GRANTING ADEQUATE OPPORTUNITY OF HEARING. IT WAS SUBMITTED THAT WHEN THE ASSESSE E APPROACHED THE LD. CIT(A) WITH EVIDENCE, IT WAS INFORMED THAT THE APPE AL HAS ALREADY BEEN DISPOSED OF. UNDER THE GIVEN CIRCUMSTANCES, I AM O F THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADQUATE LY, IF THE IMPUGNED ORDER IS SET ASIDE AND MATTER IS RESTORED TO THE FI LE OF THE LD. CIT (A) FOR DECIDING THE APPEAL AFRESH AS PER LAW, AFTER ALLOWI NG A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 14.09.201 7. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 14 TH SEPTEMBER, 2017. DK ITA NO.1946/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.