Sh. Ajay Kumar Gupta, New Delhi V. DCIT, New Delhi

ITA 2752/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52463 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA
• Keywords: Opportunity of being heard

Judgement Text

ITA NO. 2752/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 2752/DEL/2011 A.Y. : 2006-07 AJAY KUMAR GUPTA, B-2/49, ASHOK VIHAR, PHASE-II, DELHI 110052 (PAN/GIR NO. : AAFPG0692K) VS. DCIT, CIRCLE 39(1), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : MRS. ANUSHA KHURANA, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 19.9.2 009 PERTAINING TO ASSESSMENT YEAR 2006-07. 2. ASSESSING OFFICER IN THIS CASE HAD MADE A DISA LLOWANCE ON ACCOUNT CAR EXPENSES, INTEREST ON LOAN AND LABOU R CHARGES AND HAS ADDED A SUM OF ` 1,47,532/- TO THE INCOME RETURNED BY THE ASSESSEE. 3. UPON ASSESSEES APPEAL LD. COMMISSIONER OF INCOME TAX (APPEALS) NOTED THAT NONE APPEARED ON BEHALF OF TH E ASSESSEE TO CANVASS THE CASE OF THE ASSESSEE. HENCE, HE PROC EEDED TO PASS AN EXPARTE ORDER WHEREIN HE CONFIRMED THE ASSESSING OF FICERS ACTION. 4. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEA L BEFORE US. ITA NO. 2752/DEL/2011 2 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORDS. NONE APPEARED ON BEHALF OF THE ASSESS EE. WE FIND THAT THE MATTER CAN BE DISPOSED OF BY HEARING THE LD. DEPA RTMENTAL REPRESENTATIVE AND PERUSING THE RECORDS. 5.1 WE FIND THAT IN THIS CASE LD. COMMISSIONER OF INC OME TAX (APPEALS) HAS PASSED AN EXPARTE ORDER AND ASSESSEE DID NOT HAVE THE OPPORTUNITY OF CANVASSING HIS CASE BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS). WE FURTHER FIND THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS LACONICALLY CONFIRMED TH E ASSESSING OFFICERS ACTION IN THIS REGARD. UNDER THE CIR CUMSTANCES, IN OUR CONSIDERED OPINION, THIS MATTER NEEDS TO BE REMITT ED TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS). ACCOR DINGLY, LD. COMMISSIONER OF INCOME TAX (APPEALS) IS DIRECTED TO CONSIDER THE ISSUE AFRESH, AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01/8//2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [R.P. TOLANI R.P. TOLANI R.P. TOLANI R.P. TOLANI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 01/8/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ITA NO. 2752/DEL/2011 3 DEPUTY REGISTRAR, ITAT, DELHI BENCHES