Baljhinder Singh, Delhi V. ITO, Ward-62(2), New Delhi

ITA 2176/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2341 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: RENU GUPTA OFFICE EMPLOYEE
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.:- 2176/DEL/2018 (ASSESSMENT YEAR: 2012-13) BALJHINDER SINGH A-2/34, JKRISHNA NAGAR, DELHI, PIN: 110051 VS. ITO WARD-62(2) HARYANA PAN NO: AUMPC9286C APPELLANT RESPONDENT ASSESSEE BY : MS. RENU GUPTA OFFICE EMPLOYEE. REVENUE BY : SH. S.L. ANURAGI, SR. DR DATE OF HEARING : 13.06.2019 DATE OF PRONOUNCEMENT : 24.06.2019 ORDER PER DIVA SINGH : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 30.11.2016 OF CIT(A) -20, NEW DELHI, PERTAINING TO 2012-13 ASSESSMENT YEAR ON VARIOUS GROUNDS INCLU DING LACK OF OPPORTUNITY OF BEING HEARD. 2. AT THE TIME OF HEARING AN ADJOURNMENT APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE. CONSIDERING THE MATERIAL AVAILABLE ON RECORD THE SAID REQUEST WAS REJECTED. ATTENTION OF THE OFFICE EMPLOYEE WAS INVITED TO THE GROUNDS RAISED ON BEHALF OF THE ASSESSEE WHEREIN THE FOLLOWING FAC T FOR NON-APPEARANCE HAS BEEN DRAFTED ON BEHALF OF THE ASSESSEE: CIT(A)-20 HAS CONFIRMED THE ORDER DUE TO THE NON A PPEARANCE OF ASSESSEE. IT IS IMPORTANT TO BEING IN YOUR NOTICE THAT NON APPEARAN CE OF ASSESSEE AFTER TWO ADJOURNMENTS WAS DUE TO HIS EMERGENCY AND PRIORITY ENGAGEMENTS IN THE PROLONGED SICKNESS OF HER MOTHER MRS. PRAKASH KAUR I.E. BREASH CANCER AND AFTER UNDERGOING MEDICAL TREATMENT IN DELHI STATE C ANCER INSTITUTE SHE LOST HER LIFE UNFORTUNATELY. (EMPHASIS SUPPLIED) 3. A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSEE WA S SHOWN TO HAVE BEEN ENGAGED IN CONSTRUCTION OF HOUSING PROJECT AND CONS TRUCTING DWELLING UNITS ETC. ITA NO.:- 2176/DEL/2018 BALJHINDER SINGH. PAGE 2 OF 3 THE ASSESSEE RETURNED AN INCOME FROM CONTRACT BUSIN ESS AND INTEREST ON FDRS AND SAVING BANK ACCOUNT. RETURN OF INCOME WAS E-FIL ED DECLARING AN INCOME OF RS. 10,70,110/-. IN THE SCRUTINY PROCEEDINGS, THE A O MADE CERTAIN ADDITIONS AS A RESULT OF WHICH THE TAXABLE INCOME OF THE ASSESSE E WAS COMPUTED AT RS. 14,13,106/-. 4. ADDITIONS WERE ASSAILED IN APPEAL BEFORE THE CIT (A). IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE DESPITE OP PORTUNITY THE ADDITIONS MADE WERE CONFIRMED. 5. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE THE I TAT. 6. THE LD. SR. DR WAS HEARD. 7. ON A PERUSAL OF THE EXTRACT OF THE ABOVE ARGUMEN T IN THE GROUND IT IS SEEN THAT ADMITTEDLY THE ASSESSEE REMAINED NON-REPR ESENTED BEFORE THE CIT(A) FOR REASONS BEYOND HIS CONTROL. THE STATED REASON I S LIFE THREATENING MEDICAL CONDITION OF THE ASSESSEES MOTHER. IT IS ALSO SEE N THAT THE GRIEVANCE OF THE ASSESSEE STILL PERSISTS. 8. ACCORDINGLY, CONSIDERING THE FACT THAT AN EFFEC TIVE AND MEANINGFUL OPPORTUNITY OF BEING HEARD HAS NOT BEEN MADE AVAILA BLE TO THE ASSESSEE IN THE PECULIAR FACTS OF THE PRESENT CASE, IN THE INTEREST S OF SUBSTANTIAL JUSTICE THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. 9. THE ASSESSEE IN ITS OWN INTEREST IS ADVISED TO P ARTICIPATE FULLY AND FAIRLY BEFORE THE SAID AUTHORITY AND NOT ABUSE THE TRUST R EPOSED. IT IS MADE CLEAR THAT IN THE EVENTUALITY ABUSE OF THE TRUST REPOSED THE C IT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABL E ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 1 24.06.2019 BIDHAN/AG(CHD)/POONAM(CHD) ITA NO.:- 2176/DEL/2018 BALJHINDER SINGH. PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI