Smt. Naveen Solanki, Delhi V. ITO, New Delhi

ITA 2392/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3103 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 19-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRMAL JIT SINGH
• Assessee Lawyers: DALJIT SINGH
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 2392/DEL/2015 IN THE INCOME TAX APPELLA TE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL M EMBER I.T.A .NO. 2392/DEL/2 015 (A.Y 2009-10) NAVEEN SOLANKI PLOT NO. 42, POCKET-L, DSIDC, SECTOR-5, BAWANA, DELHI BDPPS5039G (APPELLANT) VS ITO WARD-21(2) NEW DELHI (RESPONDENT) APPELLANT BY SH. DALJIT SINGH, ADV RESPONDENT BY SH. NIRMAL JIT SINGH, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 27/02/2015 OF CITA-X III, NEW DELHI PERTAINING TO 2009 10 ASSESSMENT YEAR. 2. REFERRING TO THE REVISED GROUNDS FILED BY THE A SSESSEE IN RESPONSE TO THE DIRECTIONS OF THE BENCH THE LD. AR SUBMITTED THAT T HE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER ON THE GROUNDS THAT THE OR DER PASSED IS A NONSPEAKING ORDER. ACCORDINGLY THE LIMITED PRAYER OF THE LD. A R IS THAT THE IMPUGNED ORDER MAY BE SET ASIDE BACK TO THE FILE OF THE CIT(A) WIT H A DIRECTION TO PASS A SPEAKING ORDER CONSIDERING THE SUBMISSIONS OF THE A SSESSEE. REFERRING TO THE RECORD IT WAS SUBMITTED THAT THE ASSESSEE HAD FILED AN APPLICATION UNDER RULE 46A PRAYING FOR ADMISSION OF FRESH EVIDENCES. APPLI CATION DATED 18.02.2013 FILED BEFORE CIT APPEALS DEMONSTRATING THE AVAILABI LITY OF FUNDS WITH THE DONORS DATE OF HEARING 04.12.2017 DATE OF PRONOUNCEMENT 08.12.2017 2 ITA NO. 2392/DEL/2015 PAT THE RELEVANT POINT OF TIME. IT WAS HIS SUBMISS ION THAT THE SAID APPLICATION HAD NOT BEEN DISPOSED BY THE CIT APPEALS. THE FRESH EVIDENCE SOUGHT TO BE ADMITTED BY THE ASSESSEE IT WAS SUBMITTED WAS SUPPO RTED BY AN AFFIDAVIT DATED 30 TH OCTOBER 2017 OF THE ASSESSEE FILED IN THE PRESENT PROCEEDINGS AFFIRMING THE CONTENTS OF THE APPLICATION HAVING BEEN FILED BEFOR E THE CIT APPEALS. 3. THE LD. SENIOR DR MR. NIRMAL JEET SINGH CONSIDER ING THE GROUNDS THE RELEVANT DOCUMENTS SUPPORTED BY AN AFFIDAVIT OF THE ASSESSEE HAD NO OBJECTION TO REMAND OF THE ISSUE TO THE CIT(A) APPEALS. HOWEV ER IT WAS HIS SUBMISSION THAT THE CORRECTNESS OF THE EVIDENCES MAY NOT BE DE CIDED AND THE ISSUE MAY BE LEFT OPEN TO THE CIT APPEALS. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. A PERUSAL OF THE RECORD SHOWS THAT CIT APPE ALS HAS DISCUSSED THE REASONS OF THE ASSESSING OFFICER FOR MAKING THE ADD ITION HOWEVER THE IMPUGNED ORDER DOES NOT RECORD WHAT HAS BEEN ARGUED ON BEHAL F OF THE ASSESSEE OR FOR THAT MATTER WHY THE ASSESSEES EXPLANATION IS CONSI DERED TO BE NOT ACCEPTABLE. IN THE LIGHT OF THE SUBMISSIONS THE PARTIES BEFORE THE BENCH AND CONSIDERING THE MATERIAL AVAILABLE ON RECORD. I FIND THAT ADMIT TEDLY THE IMPUGNED ORDER DOES NOT FULFILL THE REQUIREMENTS OF SECTION (6) O F SECTION 250 OF THE INCOME TAX ACT 1961 AND THUS CANNOT BE SAID TO BE A SPEAKING O RDER. ACCORDINGLY IN VIEW OF THESE PECULIAR FACTS AND CIRCUMSTANCES THE IMPUG NED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT APPEALS WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW CONSIDERING THE FRESH EVIDENCE FILED AND AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS ANNOUNCED IN THE PRESENCE OF THE PARTIES ON THE DATE OF HEARI NG, ITSELF. 3 ITA NO. 2392/DEL/2015 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08TH DECEMB ER, 2017 . SD/- (D IVA SINGH) JUDICIAL MEMBER DATED: 08/12/2017 DNS/R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. 2392/DEL/2015 DATE 1. DRAFT DICTATED ON 05/12/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 06/12/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 08.12.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 0 8 .12.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 5 ITA NO. 2392/DEL/2015