Satpal Verma Prop., New Delhi V. ACIT, New Delhi

ITA 2399/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2763 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 30-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 18-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI I.C.SUDHIR SHRI I.C.SUDHIR SHRI I.C.SUDHIR SHRI I.C.SUDHIR, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.2399/DEL/2012 2399/DEL/2012 2399/DEL/2012 2399/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 SHRI SATPAL VERMA, SHRI SATPAL VERMA, SHRI SATPAL VERMA, SHRI SATPAL VERMA, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, G GG G- -- -110, 2 110, 2 110, 2 110, 2 ND NDND ND FLOOR FLOOR FLOOR FLOOR, ,, , ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE- -- -1, 1,1, 1, DELHI. DELHI. DELHI. DELHI. PAN : AADPV0826G. PAN : AADPV0826G. PAN : AADPV0826G. PAN : AADPV0826G. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -29(1), 29(1), 29(1), 29(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL SHARMA, ADVOCATE. RESPONDENT BY : SMT. RENUKA JAIN GUPTA, SR.DR. ORDE ORDE ORDE ORDER R R R PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXV, NEW DELHI DATED 8 TH DECEMBER, 2011 FOR THE AY 2008-09. 2. THE FIRST GROUND RAISED BY THE ASSESSEE READS AS UNDER: - THAT THE LD.CIT(APPEALS) HAS ERRED BOTH ON FACTS AND IN LAW IN DECIDING THE APPEAL EXPARTE IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND WITHOUT GRANTING TO THE ASSESSEE A FAIR, PROPER AND MEANINGFUL OPPORTUNITY. THE FINDI NG OF THE LD.CIT(APPEALS) THAT THE ASSESSEE IS NOT SERIOUS AND SINCERE TO PURSUE THE APPEAL IS WHOLLY INCORRECT AND IS IN DISR EGARD TO THE FACT THAT THERE WAS REASONABLE CAUSE FOR ALLEGE D NON-COMPLIANCE ON THE DATES FIXED FOR HEARING. ITA-2399/DEL/2012 2 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT WHEN THE APPEAL WAS PENDING BEFORE THE L EARNED CIT(A) AND TAKEN UP BY HIM FOR CONSIDERATION, THE ASSESSEE SUFFE RED FROM SEVERE HEART PROBLEM AND ULTIMATELY, BY-PASS SURGERY W AS TO BE PERFORMED. THEREFORE, HIS SHOP WAS ALSO CLOSED. HE, TH EREFORE, SUBMITTED THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE LEARNED CIT(A). HE FURTHER SUBMIT TED THAT IF THE MATTER IS SET ASIDE TO THE FILE OF THE LEARNED CIT(A), NOW THE ASSESSEE WILL BE ABLE TO PUT FORTH HIS CASE BEFORE HIM. HE, T HEREFORE, REQUESTED FOR SETTING ASIDE OF THE MATTER TO THE FILE OF THE LE ARNED CIT(A). 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF LEARNED CIT(A). 5. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERI AL PLACED BEFORE US. IN OUR OPINION, IT WOULD BE IN THE INTER EST OF JUSTICE TO SET ASIDE THE ORDER OF LEARNED CIT(A) AND RESTORE THE MAT TER TO HIS FILE. WE ORDER ACCORDINGLY AND DIRECT THE LEARNED CIT(A) TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFT ER READJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2013. SD/- SD/- ( (( (I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMB MEMB MEMB MEMBER ERER ER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 31.07.2013 VK. ITA-2399/DEL/2012 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI SATPAL VERMA, SHRI SATPAL VERMA, SHRI SATPAL VERMA, SHRI SATPAL VERMA, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, PROP. M/S S.P.JEWELLERS, G GG G- -- -110, 2 110, 2 110, 2 110, 2 ND NDND ND FLOOR, FLOOR, FLOOR, FLOOR, ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE ASHOK VIHAR, PHASE- -- -1, DELHI. 1, DELHI. 1, DELHI. 1, DELHI. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -29(1), NEW DELHI. 29(1), NEW DELHI. 29(1), NEW DELHI. 29(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR