Sh. Vineet Sharma, New Delhi V. ITO, New Delhi

ITA 2743/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6991 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 21-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Opportunity of being heard
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2743/DE L/2015 (ASSESSMENT YEAR-2007-08) VINEET SHARMA, C/O-M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-I, NEW DELHI-110049. PAN-AKYPS5270Q (APPELLANT) VS ITO, WARD-20(1), NEW DELHI (RESPONDENT) ASSESSEE BY SH. SOMIL AGARWAL, ADV. REVENUE BY MS. ANIMA BARNWAL, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 07.10.2010 OF CIT(A)-XXII, NEW D ELHI PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS WHEREIN GROUND N O. 1 READS AS UNDER:- 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, LD.CIT(A HAS ERRED IN LAW AND ON FACTS IN PASSING T HE IMPUGNED ORDER THAT TOO WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEA RING AND WITHOUT SERVING THE NOTICE OF HEARING TO THE ASSESSEE AND H AS FURTHER ERRED IN NOT DECIDING THE APPEAL ON MERITS. 2. A PERUSAL OF THE RECORD SHOWS THAT THE CIT(A) IN THE COURSE OF THE HEARING OF THE APPEAL GAVE THREE OPPORTUNITIES TO THE ASSESSEE AND THEREAFTER PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE. BOTH THE PARTI ES WERE HEARD. THE LD.AR MAKES A PRAYER THAT FOR REASONS BEYOND THE CONTROL OF THE ASSESSEE, HE REMAINED UNREPRESENTED. IT WAS SUBMITTED THAT NOTICE FOR TH E SPECIFIC DATES OF HEARING HAD NOT BEEN RECEIVED BY THE ASSESSEE. IT WAS ALSO SUB MITTED THAT IN THE EVENTUALITY DATE OF HEARING 21.07.2016 DATE OF PRONOUNCEMENT 26.09.2016 I.T.A .NO.-2743/DEL/2015 PAGE 2 OF 3 THE OPPORTUNITY OF BEING HEARD IS ALLOWED, HE SHALL PARTICIPATE IN THE PROCEEDINGS. THE SAID PRAYER WAS NOT OBJECTED TO BY THE LD.SR.DR . 3. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD, I FIND THAT THE IMPUGNED ORDER IS UNSUSTAI NABLE IN LAW AS THE SAME IS IN VIOLATION OF THE STATUTORY REQUIREMENTS AS SET OUT IN SUB-SECTION 6 OF SECTION 250 OF INCOME TAX ACT, 1961. THE SAME IS REPRODUCED HE REUNDER FOR READY-REFERENCE:- PROCEDURE IN APPEAL 250. (1) . (2) (3) (4) . (5) . (6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOS ING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. (6A)............................................... .................... 4. A PERUSAL OF THE ABOVE PROVISION SHOWS THAT THE CIT(A) WHILE DECIDING THE APPEAL IS STATUTORILY REQUIRED TO SET OUT IN WRITIN G THE POINTS FOR DETERMINATION AND THE DECISION THEREON SUPPORTED BY REASONS FOR THE C ONCLUSION. THE SAID EXERCISE IS FOUND TO BE MISSING IN THE FACTS OF THE PRESENT CAS E AS DISMISSAL IS ON THE GROUNDS THAT SINCE THE ASSESSEE HAS REMAINED UNREPRESENTED DESPITE NOTICE THE CONCLUSION IS DRAWN THAT THE ASSESSEE IS NOT KEEN TO PRESS FO R THE GROUNDS... ACCORDINGLY TO MAKE UP THIS STATUTORY DEFICIT AVAIL ABLE ON RECORD THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUES ARE SENT BACK TO THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW IN TER MS OF THE STATUTORY MANDATE. NEEDLESS TO SAY THAT A REASONABLE OPPORTUNITY OF BE ING HEARD SHALL BE PROVIDED TO THE ASSESSEE BY THE CIT(A) BEFORE PASSING OF THE OR DER. IT IS HOPED THAT THE OPPORTUNITY SO MADE AVAILABLE IS UTILIZED IN GOOD F AITH BY FULLY PARTICIPATING IN THE I.T.A .NO.-2743/DEL/2015 PAGE 3 OF 3 PROCEEDINGS AS FAILING WHICH THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW ON THE BASIS OF THE MA TERIAL AVAILABLE ON RECORD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER 2016. SD/- (DIVA SINGH) JUD ICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI