Ravinder Kumar, New Delhi V. ITO, New Delhi

ITA 2130/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3694 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 08-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAREOM
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO. 2130 /DEL/2010 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI, BENCH F BEFORE SHRI C. L. SETHI, JUDICIAL MEMBER AND SHRI A K GARODIA, ACCOUTANT MEMBER ITA NO. 2130 /DEL/2010 (ASSESSMENT YEAR 2005-06) RAVINDER KUMAR, VS. ITO, WARD 25(1), A-1/18, PRSHANT VIHAR, NEW DELHI DELHI-110 085 (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AAMPK6967G APPELLANT BY: NONE RESPONDENT BY: SMT. BANITA DEVI NAREOM, SR. DR ORDER PER A. K. GARODIA, AM: 1. THIS IS THE ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. CIT(A) XXIV, NEW DELHI DATED 18.02.2010 FOR THE ASS ESSMENT YEAR 2005-06. THERE WAS NONE PRESENT ON BEHALF OF THE ASSESSEE ALTHOUGH THE DATE OF HEARING WAS INTIMATED TO THE ASSESSEE AS THE SAME WAS NOTED IN THE ACKNOWLEDGEME NT CUM NOTICE ISSUED TO THE ASSESSEE AT THE TIME OF FILING OF APPEAL BY THE ASSESSEE. IN SPITE OF THIS, NONE APPEARED AND HENCE, WE PROCEED TO DECIDE THIS APPEAL OF THE ASSESSEE EX-PA RTE QUA THE ASSESSEE. 2. THE GROUND NO.1 IS GENERAL. 3. THE GROUNDS NOS. 2 & 3 ARE INTERCONNECTED AND READ AS UNDER: 2) THE HONBLE CIT(A) HAS NOT GIVEN A REASONABLE OPPORTUNITY TO REPRESENT THE APPEAL. I.T.A. NO. 2130 /DEL/2010 2/3 3) THAT ON 18 TH FEBRUARY, 2010, THE COUNSEL SH. LAXMI NARAIN SAINI, CA WAS UNABLE TO ATTEND THE CASE DUE TO SUDD EN DEMISE OF HIS UNCLE. HE HAS SOUGHT THE ADJOURNMENT ON 18 TH FEBRUARY, 2010 THROUGH MR. GIRISH, ASSISTANT TO SH . LAXMI NARAIN SAINI, C.A., BUT HONBLE CIT(A) HAS GIVEN AN OTHER DATE I.E. 18.03.2010 FOR HEARING BUT IT IS SURPRISI NG THAT APPEAL HAS BEEN DISMISSED. 4. IT IS SUBMITTED BY THE LD. D.R. FOR THE REVENUE THA T SUFFICIENT OPPORTUNITY WAS PROVIDED BY THE CIT(A) AND HENCE TH ESE GROUNDS OF THE ASSESSEE SHOULD BE REJECTED. 5. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. D.R. A ND HAVE GONE THROUGH THE ORDER OF THE CIT(A). WE FIND THAT IT IS NOTED BY THE CIT(A) IN PARA 3 OF HIS ORDER THAT VARIOUS O PPORTUNITIES WERE PROVIDED TO THE ASSESSEE FIXING THE HEARING OF APPEAL ON 15.04.2008, 23.05.2008, 17.11.2009, 30.12.2009, 29. 01.2010 AND 18.02.2010. REGARDING HEARING FIXED ON 18.02.2 010, IT IS NOTED BY THE LD. CIT(A) THAT NEITHER ANYONE ATTENDE D THE PROCEEDINGS NOR THERE WAS ANY WRITTEN SUBMISSION/A DJOURNMENT FILED/SOUGHT. REGARDING THIS DATE OF HEARING, IT I S CONTENDED BY THE ASSESSEE IN GROUND NO.3 THAT LAXMI NARAIN SAINI , CA WAS UNABLE TO ATTEND THE CASE DUE TO SUDDEN DEMISE OF H IS UNCLE AND HE HAS SOUGHT ADJOURNMENT ON THIS DATE THROUGH MR. GIRISH, ASSISTANT TO SHRI LAXMI NARAIN SAINI, C.A. AND THE CIT(A) HAD GIVEN THE DATE OF HEARING ON 18.03.2010 BUT HE HAD DISMISSED THE APPEAL AS PER ORDER DATED 18.02.2010 ITSELF. C ONSIDERING THESE FACTS, WE FEEL THAT IN THE INTEREST OF JUSTIC E, ONE MORE OPPORTUNITY SHOULD BE ALLOWED TO THE ASSESSEE AND H ENCE WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTE R BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. I.T.A. NO. 2130 /DEL/2010 3/3 6. IN VIEW OF OUR DECISION REGARDING GROUNDS NOS. 2 & 3 OF THE ASSESSEES APPEAL, OTHER GROUNDS RAISED BY THE ASSE SSEE ON MERIT DO NOT CALL FOR ANY ADJUDICATION AT THIS STAGE BECA USE THESE ISSUES ARE TO BE DECIDED BY LD. CIT(A) AFRESH. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. 8. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 8.07.2010. SD./- SD./- (C. L. SETHI) (A K GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08 TH JULY, 2010 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI