Smt. Rekha Goyal, Hisar V. ITO, Hisar

ITA 2561/DEL/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8923 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 03-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(3); 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A. NO. 2561/DEL/2014 ASSESSMENT YEAR : 2009-10 REKHA GOYAL VS. ITO PROP. RAVI ENTERPRISES WARD-3, 180, PREM NAGAR, HISAR. HISAR. (PAN ANBPG2335G) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GAUTAM JAIN , FCA RESPONDENT BY : SHRI VIKRAM SAHAY, SR. DR O R D E R PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER DATED 10.2.2014 OF CIT (A) ROHTAK PERTAINING TO 2009-10 A SSESSMENT YEAR. BOTH THE PARTIES WERE HEARD ONLY IN RESPECT OF GROUND 1 RAIS ED BY THE ASSESSEE WHICH READS AS UNDER :- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) ROHTAK HAS GROSSLY ERRED BOTH IN LAW AND ON FACTS IN DISPOSING OFF THE APPEAL EX- PARTE AND, WITHOUT GRANTING ANY FAIR AND PROPER OPP ORTUNITY OF BEING HEARD TO THE APPELLANT. 1.1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS FAILED TO APPRECIATE THAT THERE WAS REASONABLE CAUSE FOR T HE APPELLANT FOR NOT CAUSING APPEARANCE ON THE DATE FOR FIXED FOR HE ARING AND AS SUCH DISPOSAL OF THE APPEAL WITHOUT GRANTING FAIR, MEANINGFUL AND PROPER OPPORTUNITY IS UNTENABLE. ITA 2561/DEL/2014 2 1.2. THAT EVEN OTHERWISE THE ORDER DISPOSING OFF THE APP EAL EXPARTEE IS A VITIATED ORDER IN AS MUCH AS THE LEARNED COMMISSI ONER OF INCOME TAX (APPEALS) HAS NO POWER TO DISPOSE OF THE APPEAL IN LIMINE. 2. THAT WITHOUT PREJUDICE TO THE AFORESAID THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED BOTH IN LAW AND ON F ACTS IN CONFIRMING AN ADDITION OF RS. 6,78,870/- U/S 69 OF THE ACT WHI CH APPARENTLY WAS AN ADDITION BASED ON DOUBLE TAXATION. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS FURTHER ERRED BOTH IN LAW AND ON FACTS IN UPHOLDING THE LEV Y OF INTEREST UNDER SECTION 234A AND 234B OF THE ACT RESPECTIVELY. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ASSESSEE DECLARED AN IN COME OF RS. 1,57,850/- BY WAY OF FILING ITS RETURN WHICH WAS SUBJECTED TO SCRUTIN Y AFTER ISSUANCE OF NOTICES U/S 143(2) / 142(1). AS A RESULT OF VARIOUS ADDITIONS MADE IN THE ASSESSMENT ORDER U/S 143(3) THE INCOME WAS ASSESSED AT RS. 9,16,720 /-. THE ASSESEE ASSAILED THE ACTION OF THE AO BEFORE THE CIT(A) BY WAY OF AN APP EAL. HOWEVER, AFTER REQUESTING FOR ADJOURNMENTS WHICH WERE GRANTED THE ASSESSEE DID NOT PUT ANY APPEARANCE. IN VIEW THEREOF THE CIT(A) DISMISSED TH E ASSESSEES APPEAL IN LIMINE HOLDING THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. IN THE LIGHT OF THE ABOVE FACTS, CONSIDERING THE REQUIREMENTS OF SE CTION 250 (6) OF THE INCOME TAX ACT, 1961 WHICH MANDATES THAT THE CIT(A) WHILE DISPOSING THE APPEAL SHALL PASS AN ORDER IN WRITING SETTING OUT THE POINTS FOR DETERMINATION , THE DECISION THEREON AND THE REASONS FOR THE DECISION, WE HOLD T HAT THE SAID REQUIREMENTS OF LAW HAVE NOT BEEN MET. ACCORDINGLY WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) WI TH THE DIRECTION TO PASS A ITA 2561/DEL/2014 3 SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2015. SD/- SD/- (R.S. SYAL) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3.2.2015 VEENA COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER DEPUTY REGISTRAR, ITAT.