M/s. Kiran Grover, New Delhi V. ACIT, New Delhi

ITA 2731/DEL/2012

• Counselvise Citation: 273120114 RSA 2012
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VEENA JOSHI
• Assessee Lawyers: SANJIV BINDAL
• Keywords: Revised return

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER ITA NO.2731/DEL/2012 ASSESSMENT YEAR : 2007-08 KIRAN GROVER, C/O VINOD KUMAR BINDAL & CO, CA, SHIV SUSHIL BHAWAN, D-219, VIVEK VIHAR PHASE-I, NEW DELHI. PAN : AEUPG1762K VS. ACIT, CENTRAL CIRCLE-25, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJIV BINDAL, CA REVENUE BY : SMT. VEENA JOSHI, SR. DR ORDER PER A.D. JAIN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2007-08 AGAINST THE ORDER DATED 13.03.2012 PASSED BY T HE CIT (A)-I, NEW DELHI. THE FOLLOWING GROUNDS HAVE BEEN TAKEN:- 1. THE CIT (A) ERRED IN LAW AND ON FACTS IN DISMIS SING THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE DUE TO SICK NESS OF THE COUNSEL OF THE ASSESSEE. THUS, THE ORDER OF THE CI T (A) SHOULD BE REVERSED. (A) THE LD. CIT (A) ERRED IN LAW AND ON FACTS IN CON FIRMING THE PENALTY U/S 271(1)(C) OF RS.6,68,255/- ON THE ADDITIO NAL INCOME OFFERED SUO MOTO IN THE REVISED RETURN OF INCOME FILED BY THE APPELLANT. THUS, THE PENALTY SO LEVIED SHOULD BE CANC ELLED. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE LD. CIT (A) HAS ERRED IN PROCEEDING TO DECIDE TH E MATTER EX PARTE ITA NO.2731/DEL/2012 2 QUA THE ASSESSEE, EVEN THOUGH AFTER THE MATTER HAD BEEN TAKEN AS HEARD BY THE LD. CIT (A) ON 01.02.2012, HE (THE LD. COUNSEL FOR THE ASSESSEE) HAD MET THE LD. CIT (A), ON 03.02.2012, IN HI S OFFICE AND HAD APPRISED HIM OF THE SITUATION THAT ON THE EVENING OF 31.01.2012, I.E., A DAY BEFORE THE DATE OF HEARING OF THE CASE BEFORE TH E LD. CIT (A), THE LD. COUNSEL HAD BEEN ADMITTED TO KAUSHAMBI MEDICAL C ENTRE, KAUSHAMBI, GHAZIABAD, DUE TO ACUTE GASTRO ENTERITIS WI TH DEHYDRATION AND HAD BEEN DISCHARGED ONLY IN THE LATE EVENING OF 01.02.2012, THE DATE ON WHICH THE CASE WAS TAKEN AS HEARD EX PARTE QUA THE ASSESSEE; THAT HOWEVER, NO FRESH NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE, RATHER, THE APPEAL WAS DISPOSED OF VIDE ORDER DATED 13 .03.2012; THAT HENCE, THERE WAS SUFFICIENT REASON FOR NON-ATTENDANCE ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT (A) ON 01.02.2012, THE DATE OF HEARING; THAT SINCE THE ASSESSEE HAS BEEN CONTEMNED UNHEARD, SHE H AS BEEN VESTED WITH GROSS INJUSTICE AND PREJUDICE DESPITE THE A FORESAID VALID REASON FOR NON-ATTENDANCE; AND THAT THEREFORE, THE M ATTER BE REMITTED TO THE FILE OF THE LD. CIT (A) TO BE DECIDED AFRESH PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE LD. DR, ON THE OTHER HAND, HAS STRONGLY RELIED ON THE IMPUGNED ORDER, CONTENDING THAT AS PER THE CHART GIV EN BY THE LD. CIT (A) IN PARA 3 OF THE IMPUGNED ORDER, THE ASSESSEE HAS E ITHER NOT APPEARED ON THE VARIOUS DATES FIXED FOR HEARING, OR H AS SOUGHT REPEATED ADJOURNMENTS, DUE TO WHICH REASON IT WAS, THA T THE LD. CIT (A) ARRIVED AT THE CONCLUSION THAT THE ASSESSEE WAS NOT I NTERESTED IN PURSUING HER CASE ANY FURTHER; AND THAT THEREFORE, TH E ORDER PASSED BY THE LD. CIT (A) BE MAINTAINED WHILE DISMISSING THE APP EAL FILED BY THE ASSESSEE. 4. WE HAVE HEARD THE PARTIES IN THIS REGARD. IT IS SE EN THAT TRUE, THERE HAS BEEN REPEATED NON-APPEARANCE AND SEEKING OF ADJOURNMENTS ITA NO.2731/DEL/2012 3 ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT (A), AS IS AVAILABLE FROM THE CHART CONTAINED IN PARA 3 OF THE IMPUGNED ORDER . HOWEVER, IT IS ALSO SEEN THAT WHEN THE CASE WAS LAST FIXED FOR HEARING BEFORE THE LD. CIT (A), I.E., ON 01.02.2012, THE LD. COUNSEL FOR TH E ASSESSEE HAD TAKEN ILL ON THE EVENING OF THE PRIOR DAY, I.E., ON 31.01 .2012 AND HAD BEEN HOSPITALIZED. HE HAD BEEN DISCHARGED IN THE EVENING OF 01.02.2012. THIS SITUATION HAD BEEN BROUGHT TO THE KNOWLEDGE OF T HE LD. CIT (A) BY THE COUNSEL FOR THE ASSESSEE ON 03.02.2012. AN AFFIDAVI T IN THIS REGARD HAS BEEN FILED BEFORE US BY THE LD. COUNSEL FOR THE AS SESSEE. HIS DEPOSITION IN THIS REGARD IS CONTAINED IN PARA NOS.4 TO 6 THEREOF, WHICH READ AS FOLLOWS:- 4. THAT IN THE EVENING OF 31.01.12, I.E., A DAY BEFOR E THE DATE OF HEARING WAS FIXED ON 01.02.12 BEFORE THE HONBLE CIT (A)-I, THE UNDERSIGNED COUNSEL WAS ADMITTED TO KAUSHAMBI MED ICAL CENTRE, KAUSHAMBI, GHAZIABAD DUE TO ACUTE GESTROENTITIS WITH DEHYDRATION AND WAS DISCHARGED ONLY IN THE LATE EVENI NG OF 01.02.12. 5. THAT BECAUSE OF HIS ADVERSE MEDICAL CONDITION, IT ESCAPED THE MIND OF THE UNDERSIGNED COUNSEL TO SEEK AN ADJOURN MENT ON 01.02.12 FROM THE HONBLE CIT (A)-I, NEW DELHI. 6. THAT ON 03.02.12 THE UNDERSIGNED COUNSEL WENT TO M EET THE HONBLE CIT (A)-I, NEW DELHI IN HIS OFFICE AND A PPRISED HIM OF THE CIRCUMSTANCES LEADING TO THE NON-ATTENDANCE ON 01.02. 12 AND WAS INFORMED THAT A FRESH NOTICE FOR HEARING WOULD BE ISSUED. HOWEVER, NO FRESH NOTICE WAS ISSUED RATHER TH E APPEAL WAS DISPOSED OF VIDE ORDER DATED 13.03.12, WHICH WAS SERVED A MONTH LATER, I.E., 17.04.12. 5. IN VIEW OF THE ABOVE, IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMIT THIS MATTER TO THE FILE OF THE LD. CIT (A) TO DECIDE IT AFRESH IN ACCORDANCE WITH LAW ON AFFORDING OPPORTUNITY OF HEA RING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERATE WITH THE LD. CIT (A) AND SHALL NOT SEEK ANY FURTHER UNNECESSARY ADJOURNMENT. ORDERED ACCORDINGLY. ITA NO.2731/DEL/2012 4 6. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL O F THE ASSESSEE IS TREATED AS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.20 12. SD/- SD/- [J.S. REDDY] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 31 ST AUGUST, 2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES