Mr. Sanjay Tyagi, Uttar Pradesh V. ITO, Ghaziabad

ITA 2025/DEL/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4281 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 21-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: R K MEHRA
• Keywords: Opportunity of being heard

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. 2025 /DEL/2016 : ASSTT. YEAR : 2011 - 1 2 MR. SANJAY TYAGI, NEAR PRIYA CINEMA, RAILWAY ROAD, M URADNAGAR, UTTAR PRADESH - 2010206 VS INCOME TAX OFFICER, WARD - 1(5), GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. A DMPT0516D ASSESSEE BY : SH. R. K. MEHRA, CA REVENUE BY : SH. F. R. MEENA , SR. DR DATE OF HEARING : 2 1 .0 9 .201 6 DATE O F PRONOUNCEMENT : 07 . 10 .201 6 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13 .0 1 .2016 OF LD. CIT(A) , GHAZIABAD . 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE EX - PARTE ORDER PASSED BY THE LD. C IT(A) WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE AO RECEIVED AIR INFORMATION THAT THE ASSESSEE HAD MADE CASH DEPOSITS OF RS.12,00,000/ - IN SAVING BANK ACCOUNT. IN RESPONSE TO THE QUE RY OF THE AO, THE ASSESSEE FILED COPY OF INCOME TAX RETURN SHOWING INCOME OF RS.1,58,115/ - . THE AO HOWEVER FRAMED THE ASSESSMENT EX - PARTE BY MAKING AND ADDITION OF RS.12,00,000/ - . ITA NO. 2025 /DEL /201 6 SANJAY TYAGI 2 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO AL SO PASSED THE EX - PARTE ORDER BY OBSERVING THAT THE ASSESSEE HAD SOUGHT ADJOURNMENTS WHENEVER THE CASE WAS FIXED FOR HEARING. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION AND SUSTAINED THE ADDITION MADE BY THE AO. 5. NO W THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT NO NOTICE OF HEARING WAS SERVED UPON TH E ASSESSEE WHEN THE ADJOURNMENT WAS SOUGHT AND EVEN IT WAS NOT INTIMATED AS TO WHETHER THE APPLICATION DATED 12.01.2016 WAS REJECTED. HE THEREFORE REQUESTED TO RESTORE THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD. 6. IN HIS RIVAL SUBMISSIONS THE LD. DR SUPPORTED THE ORDER OF THE AO AND FURTHER SUBMITTED THAT BY CONSID ERING THE NON - COOPE RATIVE ATTITUDE OF THE ASSESSEE, T HE LD. CIT(A) AS WELL AS THE AO PASSED THEIR RESPECTIVE EX - PARTE ORDERS. 7. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MAT ERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, I T IS NOTICED THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE F OR NON - PROSECUTION. HE HAD NOT DISCUSSED THE ISSUE RAISED BY THE ASSESSEE ON MERIT. IT IS ALSO ITA NO. 2025 /DEL /201 6 SANJAY TYAGI 3 NOTICED THAT THE LD. CIT(A) SIMPLY STATED THAT THE CASE WAS FIXED FOR HEARING ON 12.01.2016 AND ON THE SAID DATE THE ASSESSEE FILED ADJOURNMENT APPLICATION BY STATING THAT NECESSARY DOCUMENTS WERE UNDER PREPARATION. THE SAID APPLICATION WAS REJECTED BY THE LD. CIT(A) WITHOUT GIVING ANY COGENT REASON AND THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER MAXIM AUDI ALTER A M PARTEM . IN THE PRESENT CASE, THE LD. CIT(A) DID NOT DISCUSS THE ISSUES RAISED BY THE ASSESSEE ON MERIT. I, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PR ON OUNCED IN THE COURT ON 07 /10 /2016) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 07 /10 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR