Ram Singh Saini, Haryana V. ITO, Faridabad

ITA 2126/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3455 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 19-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.2126/DEL./2016 ASSESSMENT YEAR 2010-2011 SHRI RAM SINGH SAINI, VILL. UNCHA GAON, BALLABGARH, HARYANA. PIN 121 005. PAN CNEPS9277E VS. THE INCOME TAX OFFICER, WARD-1(5), FARIDABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI AMIT JAIN, CIT - D.R. DATE OF HEARING : 08.02.2018 DATE OF PRONOUNCEMENT : 09.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), FARIDABAD, DATED 25 TH JANUARY, 2016, FOR THE A.Y. 2010-2011, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. THE LD. CIT(A) NOTED IN THE APPELLATE ORDER THA T SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AT THE APPELLATE 2 ITA.NO.2126/DEL./2016 SHRI RAM SINGH SAINI, VILL.UNCHA GAON, BALLABGARH, HARYANA. STAGE BUT THE SAME REMAINED UNCOMPILED WITH. THE DA TES AND THE EVENTS ARE NOTED IN THE APPELLATE ORDER. THE LD . CIT(A) IN VIEW OF ASSESSEES FAILURE TO COMPLY WITH THE STATU TORY NOTICES HELD THAT THE ASSESSEE HAS FAILED TO SUBSTANTIATE H IS CLAIM IN ANY MANNER AND ACCORDINGLY, DISMISSED THE APPEAL OF THE ASSESSEE. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D. R, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDER ATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6 ) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO PASS A REA SONED ORDER GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY MENTIONING THE FACTS ON ISSUE IN THE APPELLATE ORDER. MERELY B ECAUSE THE ASSESSEE DID NOT APPEAR BEFORE HIM, IS NOT SUFFICIE NT TO DISMISS THE APPEAL OF THE ASSESSEE, IN CONTRAVENTION OF PRO VISIONS OF SECTION 250(6) OF THE I.T. ACT. THE LD. D.R. SUGGES TED THAT THE MATTER MAY BE REMITTED TO THE FILE OF THE LD. CIT(A ) FOR FRESH ADJUDICATION. THE ASSESSEE STATED IN ITS GROUNDS OF APPEAL THAT NO OPPORTUNITY IS GIVEN BEFORE PASSING THE APPELLAT E ORDER. IN 3 ITA.NO.2126/DEL./2016 SHRI RAM SINGH SAINI, VILL.UNCHA GAON, BALLABGARH, HARYANA. VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LD . CIT(A) AND RESTORE THE APPEAL TO HIS FILE WITH A DIRECTION TO DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, BY GIVING REASO NABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 09 TH FEBRUARY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.