Mr. Vinay Subhikhi, New Delhi V. DCIT, New Delhi

ITA 2860/DEL/2014

• Counselvise Citation: 286020114 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 12-11-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: SANJEEV KAPOOR
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2 NEW DELHI BEFORE SHRI P.K. BANSAL : ACCOUNTANT MEMBER ITA NOS. 2860, 2862, 2863, 2864 & 2865/DEL/2014 ASSTT. YRS: 2004-05, 06-07, 07-08, 08-09 & 2009-10 VINAY SUBHIKSHI VS. DCIT CENTRAL CIRCLE-23, R-8, NEW PRASAD NAGAR, NEW DELHI. NEW DELHI-110005. PAN: AEOPS 0708 Q ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI SANJEEV KAPOOR CA RESPONDENT BY : SHRI P. DAM KANUNJNA SR. DR DATE OF HEARING : 12/11/2015. DATE OF ORDER : 12/11/2015. O R D E R THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST SEPARATE ORDERS DATED 28-2-2015, PASSED BY THE CIT(A)-XII, NEW DELHI, RELATING TO A.Y. 2004-05, 2006-07, 2007-08, 2008-09 & 2009-10. SINCE COMMON ISSUES ARE INVOLVED, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY A COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. GROUND NO. 3, COMMON IN ALL APPEALS, READS AS U NDER: THAT NO REASONABLE OPPORTUNITY WAS GIVEN TO THE AS SESSEE TO REPRESENT HIS CASE FOR MAKING SUBMISSION OR FILING EVIDENCE OR ADDITIONAL EVIDENCE. THIS WAS AGAINST THE NATURAL L AW OF JUSTICE. FURTHER NO DETAILED OR SPEAKING ORDER WAS PASSED BY THE LEARNED CIT(APPEALS). 3. AFTER HEARING RIVAL SUBMISSIONS AND GOING THROUG H THE ORDERS OF THE TAX AUTHORITIES BELOW, I NOTED THAT IN THESE MATTERS TH E CIT(A) HAD FIXED THE APPEALS, 2 BY SENDING NOTICES THROUGH SPEED POST, ON 8-10-2013 AND 27-2-2014. ON THE DATE FIXED, NOBODY ATTENDED AND, THEREFORE, THE CIT(A) H AS DISMISSED THE APPEALS, EX PARTE, QUA THE ASSESSEE. I NOTED THAT THE CIT(A) HA S NOT GIVEN ANY FINDING ON MERIT. EVEN IF THE ASSESSEE HAD NOT ATTENDED, IT WAS INCUM BENT ON THE PART OF LD. CIT(A) TO DECIDE THE APPEALS, FILED BY THE ASSESSEE, ON MERIT S. I, THEREFORE, IN THE INTEREST OF JUSTICE AND TO BE FAIR TO BOTH THE PARTIES, SET ASI DE THE IMPUGNED ORDERS OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF L D. CIT(A) WITH THE DIRECTION THAT HE SHALL RE DECIDE ALL THESE APPEALS IN ACCORDANCE WITH LAW AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBMIT ALL THE EVIDENCES, INC LUDING ADDITIONAL EVIDENCE, ON WHICH IT MAY RELY BEFORE THE LD. CIT(A). 8. IN THE RESULT, ASSESSEES APPEALS STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 12/11/2015. SD/- (P.K. BANSAL ACCOUNTANT MEMBER DATED: 12/11/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. 3 - + DATE INITIAL 1. DRAFT DICTATED ON 12 - 11.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 12 .11.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.