Girish Kumar Soni, Ghaziabad V. ITO, Ward- 1(4), Noida

ITA 2348/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8021 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: MEENU MITTAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. N. K. SAINI, AM AND MS. SUCHITRA KAMBLE, JM ITA NO. 2348 /DEL/201 8 : ASSTT. YEAR : 2009 - 10 ITA NO. 2349/DEL/2018 : ASSTT. YEAR : 2009 - 10 GIRISH KUMAR SONI, H - 73A, PRATAP VIHAR, SECTOR - 11, GHAZIABAD, UTTAR PRADESH - 201010 VS INCOME TAX OFFICER, WARD - 1 ( 4 ), NOIDA (APPELLANT) (RESPONDENT) PAN NO. A YHPS5067Q ASSESSEE BY : SMT. MEENU MITTAL, CA REVENUE BY : SH. SURENDER PAL , SR. DR DATE OF HEARING : 19 .09 .201 8 DATE OF PRONOUNCE MENT : 24 .09 .201 8 ORDER PER N. K. SAINI, AM: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE O RDER DATED 30.09.2016 & 31.03.2017 OF LD. CIT(A) - I, NOIDA. 2. THE APPEAL IN ITA NO. 2348/DEL/2018 FOR THE ASSESSMENT YEAR 2009 - 10, F OLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, T HE ORDER PASSED B Y LEARNED CIT (A) IN CONFIRMING THE ASSESSMENT ORDER PASSED BY THE AO IS WRONG AND BAD IN LAW. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 13.03 LAC WITHOUT CONSIDERING THE FACTS OF T HE CASE. 3. THAT HAVING REGARD TO THE FACTS AND C IRCUMSTANCES OF THE CASE, LD. CI T(A) HAS ERRED IN LAW AND ON FACTS IN ENHANCING THE ADDITION BY RS. 19,04,228 AND THAT TOO WITHOUT ASSUMING JURISDICTION AS PER LAW AND WITHOUT CONSIDERING THE FACTS AND CIRC UMSTANCES OF THE CASE. I TA NO S. 2348 & 2349 /DE L/2018 GIRISH KUMAR SONI 2 4. THAT THE ASSESSEE CRAVES THE LEAVE TO ADD, ALTER OR AMEND THE GROUNDS OF APPEAL AT ANY STAGE AND ALL THE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 3. THE ANOTHER APPEAL BY THE ASSESSEE IN ITA NO. 2349/DEL/2018 RELATES TO THE PENALTY SUSTAINED BY THE LD. CIT(A) U/S 271(1)(C) OF THE INCOME TAX ACT, 1961. 4. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATE D THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX - PARTE WITHOUT PROVIDING DUE AND REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHICH IS IN VIOLATION OF THE NATURAL JUSTICE. 5 . IN HIS RIVAL SUBMISSIONS, THE LD. SR. DR SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER S EX - PARTE , IT IS ALSO NOT MENTIONED AS TO WHETHER THE NOTICE S FOR HEARING WERE SERV ED UPON THE ASSESSEE OR NOT. IT IS WELL S ETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . WE , THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THESE CASES BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AF RESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I TA NO S. 2348 & 2349 /DE L/2018 GIRISH KUMAR SONI 3 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED I N THE OPEN COURT ON 24 /0 9 / 2018 ) SD/ - SD/ - ( S UCHITRA KAMBLE ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24 /0 9 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR