Ms. Shirin Bagga, New Delhi V. ITO, New Delhi

ITA 2453/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3511 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 12-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA SENIOR
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I : NEW DELHI) SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.2453/DEL./2011 (ASSESSMENT YEAR : 2002-03) MS. SHIRIN BAGGA, VS. ITO, WARD 24 (4), C/O MR. J. BAGGA (AUTHORIZED REPRESENTATIVE) NEW D ELHI. 15 TH FLOOR, EROS CORP. TOWER, NEHRU PLACE, NEW DELHI 110 019. (PAN : AFDPB8447C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI J. BAGGAR, AUTHORIZED REPRESENT ATIVE REVENUE BY : SHRI A.K. MONGA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF CIT (APPEALS)- XXIII, NEW DELHI DATED 23.11.2010 FOR THE ASSESSME NT YEAR 2002-03. 2. THE ASSESSEE HAS RAISED 26 GROUNDS IN THE APPEAL IN WHICH ONE OF THE GROUND IS THAT THE ASSESSEE HAS NOT BEEN PROVIDED ADEQUATE OPPORTUNITY AND HAS PRAYED THAT RULE OF NATURAL JUSTICE SHOULD BE GIVEN TO THE ASSE SSEE. 3. WE HAVE HEARD BOTH THE SIDES AND FROM THE RECORD S, WE NOTE THAT THE ADDRESS ON WHICH THE ASSESSMENT MADE BY THE ASSESSING OFFIC ER IS 404 (B WING) CANNA, HIRANANDANI GARDENS, POWAI, MUMBAI-400 076. THE CI T (A) HAS ALSO MENTIONED THE SAME ADDRESS IN HIS ORDER. THE ORDER MADE BY T HE ASSESSING OFFICER IS ALSO EX- ITA NO.2453/DEL./2011 2 PARTE AND THE ORDER OF CIT (A) ALSO SHOWS THAT NOBO DY ATTENDED ON BEHALF OF THE ASSESSEE BEFORE HIM. IN THE APPEAL MEMO, THE ADDRE SS GIVEN BY THE ASSESSEE IS C/O MR. J. BAGGA, AUTHORISED REPRESENTATIVE, 15 TH FLOOR, EROS CORP. TOWER, NEHRU PLACE, NEW DELHI-110019. IT WAS SUBMITTED BY THE L EARNED AR THAT THE NOTICES WERE NOT SERVED UPON THE ASSESSEE, THEREFORE, COMPLIANCE COULD NOT BE MADE AND HE PRAYED THAT THE ISSUE MAY BE RESTORED BACK TO THE F ILE OF THE ASSESSING OFFICER. THE LEARNED DR WAS ALSO NOT HAVING ANY OBJECTION TO THI S PROPOSAL. 4. AFTER HEARING BOTH THE SIDES AN KEEPING IN VIEW THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY, WE SET ASIDE TH E ORDER OF THE AUTHORITIES BELOW AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFI CER TO BE DECIDED DE NOVO AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. THE ASSESSEE SHALL APPROACH THE ASSESSING OFFICER WITHIN TWO MONTHS FR OM THE DATE OF THE ORDER RECEIVED FOR THE HEARING. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 14 TH DAY OF JULY, 2011 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 14 TH DAY OF JULY, 2011/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.