Sh. Ambrish Jain, Ghaziabad V. ITO, Ghaziabad

ITA 2828/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7276 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N J SINGH
• Assessee Lawyers: AKHLESH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.2828/DEL/2014 ASSESSMENT YEAR : 2008-09 AMBRISH JAIN, C/O AKHILESH KUMAR, ADVOCATE, CHAMBER NO.206-207, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD. PAN: ADGPJ8303G VS. ITO, WARD-1(1), GHGAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AKHLESH KUMAR, ADVOCATE DEPARTMENT BY : SHRI N.J. SINGH, SR. DR DATE OF HEARING : 15. 06.2016 DATE OF PRONOUNCEMENT : 15.06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 30.12.2013 IN RELATIO N TO THE ASSESSMENT YEAR 2008-09. ITA NO.2828/DEL/2014 2 2. THE FIRST TWO GROUNDS OF THE APPEAL ARE AGAINST NOT PROVIDING ADEQUATE OPPORTUNITY BY THE AO AND THE LD.CIT(A) 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THOUGH THE ASSESSMENT ORDER HAS BEEN PASSED U/S 143(3), YET, THE ASSESSEES REQUEST FOR GRANTING ADJOURNMENT WAS NOT PROPERLY CONSIDERED. WHEN THE MATTER CAME UP FOR ADJUDICATION BEFORE THE LD. CIT(A), THE ASSESSEE RE MAINED UNREPRESENTED. AN AFFIDAVIT HAS BEEN FILED STATING THE REASONS FOR THE ABSENCE. I AM SATISFIED WITH THE ASSERTIONS MADE IN THE AFFIDAVIT ALONG WITH THE SUBMISSIONS ADVANCED ON BEHALF OF THE ASSESSEE IN T HIS REGARD. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL COOPERATION IN SUC H FRESH PROCEEDINGS. UNDER THESE CIRCUMSTANCES, I AM OF THE CONSIDERED O PINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY, IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE AO. I ORD ER ACCORDINGLY AND DIRECT THE AO TO MAKE A DE NOVO ASSESSMENT, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2828/DEL/2014 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.06.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 15 TH JUNE, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.