Mr Raj Kumar Goel, Noida V. ITO, Noida

ITA 2212/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6722 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 28-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASH CHAND AGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2212/DEL/2016 (ASSESSMENT YEAR-2011-12) RAJ KUMAR GOEL, M/S GOEL KIRANA STORE, VILL.-BHANGEL, SUNARO WALI GALI, BHARAT MARKET, OPP.P.N.B., NOIDA-201304. PAN-AJQPG8281Q ( APPELLANT) VS ITO, WARD-3(1), AAYAKAR BHAWAN, A-2D, SECTOR-24, NOIDA. ( RESPONDENT) ASSESSEE BY SH.SUBHASH CHAND AGARWAL, CA REVENUE BY NONE DATE OF HEARING 28 .09.2016 DATE OF PRONOUNCEMENT 07 .11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 29.12.2015 OF THE CIT(A)-1, NOIDA PERTA INING TO 2011-12 ON VARIOUS GROUNDS. 2. AT THE TIME OF HEARING, AN ADJOURNMENT WAS MOVED BY THE REVENUE. HOWEVER, CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND IN THE FACE OF THE OBJECTIONS OF THE LD. AR, THE REQUEST FOR TIME WAS REJECTED. THE LD.AR WAS H EARD ONLY IN RESPECT OF GROUND NO.1 WHICH READS AS UNDER:- 1. LD. CIT(A WAS NOT JUSTIFIED TO PASS THE ORDER W ITHOUT HAVING SERVED A VALID NOTICE, AS STATED IN THE ORDER, NOTICE FIXED FOR LAST DATE OF HEARING ON 09.12.2015 RETURNED UNSERVED BY THE POSTAL AUTHORIT IES. THE ORDER OF LD.CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AND IS LIABLE TO BE DELETED HAVING PASSED IN ABSENTIA WITHOUT PROVIDING A VALID OPPORT UNITY OF BEING HEARD, AS THE APPELLANT DID NOT HAVE ANY KNOWLEDGE OF THE APPEAL FIXED ON THAT DATE. 3. THE FACTS RELATABLE TO THE SAID GROUND ARE THAT THE ASSESSEE RETURNED AN INCOME OF RS.1,76,700/-. THE AO FOR THE REASONS SET OUT IN HI S ORDER MADE AN ADDITION OF RS.34,00,000/-. THE ASSESSEE CHALLENGED THE SAME B EFORE THE CIT(A). BEFORE THE FIRST APPELLATE AUTHORITY, THE CASE WAS FIXED FOR HEARING ON VARIOUS DATES ON WHICH DATES ADJOURNMENTS WERE MOVED. ULTIMATELY, THE CASE WAS FIXED FOR HEARING ON 09.12.2015 ON WHICH DATE NEITHER ANY ADJOURNMENT WAS MOVED NOR AN Y ONE APPEARED. IN THESE CIRCUMSTANCES, THE ADDITIONS MADE WAS CONFIRMED. T HE LD.AR SUBMITTED THAT FOR THE SPECIFIC DATE OF HEARING, HE HAD NOT RECEIVED ANY N OTICE. THE ASSESSEE IT WAS SUBMITTED SOUGHT TIME ON THE EARLIER OCCASIONS AS HIS COUNSEL STATED THAT HE WAS OUT OF STATION. IN THESE CIRCUMSTANCES, IT WAS HIS PRAYER THAT THE OR DER PASSED WITHOUT HEARING, THE ISSUE MAY BE SET ASIDE AND AN OPPORTUNITY OF BEING HEARD MAY BE PROVIDED. I.T .A .NO.-2212/DEL/2016 PAGE 2 OF 2 4. CONSIDERING THE PRAYER, IT IS DEEMED APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER GIVING THE ASSESSEE THE BENEFIT OF DOUBLE THAT FOR THE SPECIFIC DATE OF HEARING, NOTICE WAS NOT RECEIVED BY HIM. THE SUBMISSIONS THAT THE ADJ OURNMENTS WERE SOUGHT BECAUSE OF THE COUNSEL IS ALSO ACCEPTED. WHILE SO HOLDING IT IS H OPED THAT THE OPPORTUNITY SO PROVIDED IS NOT ABUSED BY THE ASSESSEE AND IS UTILIZED BY MAKIN G FULL AND PROPER REPRESENTATION BEFORE THE CIT(A. AS FAILING WHICH THE CIT(A) WOULD BE AT LIBERTY TO PASS A SPEAKING ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. WITH THE AF ORE-SAID OBSERVATION, THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUE IS RESTORED BACK TO THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI