Ashwani Kumar Bhardwaj, New Delhi V. ITO, New Delhi

ITA 2018/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6887 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 20-09-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 13-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C - 1 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO S . 2018 & 2019 /DEL/2016 : ASSTT. YEAR S : 2003 - 0 4 & 2004 - 05 ASHWANI KUMAR BHARDWAJ, D - 58, CH HATARPUR EXTN. NEW DELHI - 110074 VS INCOME TAX OFFICER, WARD - 46(3), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A EUPB3374C ASSESSEE BY : SH. RAJ KUMAR, ADV. REVENUE BY : SH. F. R. MEENA , SR. DR DATE OF HEARING : 20 .0 9 .201 6 DATE OF PRONOUNCEMENT : 20 . 09 .201 6 ORDER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS EACH DATED 29.12.2015 OF THE LD. CIT(A) - XXI, NEW DELHI 2. THE REGISTRY HAS POINTED OUT THAT THE APPEALS ARE BARRED BY LIMIT ATION BY 46 DAYS. T HE ASSESSEE MOVED AN APPLICATION FOR CONDONATION OF DELAY STATING THEREIN THAT THE COUNSEL OF THE ASSESSEE WAS HOSPITALIZED AT THE TIME OF RECEIPT OF THE IMPUGNED ORDER S AND THEREAFTER. IN SUPPORT OF THE ABOVE CONTENTION A MEDICAL CERTIF ICATE ISSUED BY SIR GANGA RAM HOSPITAL , NEW DELHI DATED 01.03.2016 HAS BEEN FURNISHED , WHICH IS PLACED ON RECORD . IT APPEARS THAT THERE WAS A ITA NOS. 2018 & 2019 /DEL /201 6 ASHWANI KUMAR BHARDWAJ 2 REASONABLE CAUSE FOR NOT FILING THE APPEAL WITHIN TIME AND DELA Y WAS NOT INTENTIONAL OR MALAFIDE . THEREFORE, THE D ELAY IN FILING THE APPEAL IS CONDONED AND THE APPEALS ARE ADMITTED. 3. IN BOTH THE SE APPEALS IDENTICAL GROUNDS HAVE BEEN RAISED AND THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST THE EX - PARTE ORDER PASSED BY THE AO AS WELL AS THE LD. CIT(A). 4. I HAVE C ONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL ON THE RECORD. IT IS NOTICED THAT FOR BOTH THE ASSESSMENT YEA RS, THE AO PASSED THE ASSESSMENT ORDER U/S 144 OF THE INCOME TAX ACT, 1961 AND THE LD. CIT(A) ALSO PASSED THE IMPUGNED ORDER S EX - PARTE. A LTHOUGH THE LD. CIT(A) MENTIONED THAT THE ASSESSEE SOUGHT ADJOURNMENTS HOWEVER, THE APPEALS WERE DECIDED EX - PARTE . IT IS WELL SETTLED THAT NOBODY SHOULD CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . IN THAT VIEW OF THE MATTER, I DE EM IT APPROPRIATE TO REMAND THESE CASES BACK TO THE FILE OF THE AO TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NOS. 2018 & 2019 /DEL /201 6 ASHWANI KUMAR BHARDWAJ 3 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATIST ICAL PURPOSES . (ORDER PRON OUNCED IN THE COURT ON 20 /09 /2016) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 20 / 0 9 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR