Mrs. Kavita, Ghaziabad V. ITO, Ghaziabad

ITA 2880/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6643 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KR SHARMA
• Assessee Lawyers: SAMEEP GUPTA
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

I.T.A .NO.-2880/DEL/2014 KAVITA VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2880/DEL/2014 (ASSESSMENT YEAR-2008-09) KAVITA, SJ-93, SHASTRI NAGAR, GHAZIABAD-201001. PAN-ADPPK1179E ( APPELLANT) VS ITO, WARD-1(3), GHAZIABAD. (RESPONDENT) ASSESSEE BY SH.SAMEEP GUPTA, ADV. REVENUE BY SH.ANIL KR. SHARMA, SR.DR DATE OF HEARING 15 . 12 .2016 DATE OF PRONOUNCEMENT 15.02.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 30.12.2013 OF CIT(A), MUZAFFARNAGAR PER TAINING TO 2008-09 ASSESSMENT YEAR ON VARIOUS GROUNDS. THE PARTIES WERE HEARD ONLY O N GROUND NO.3 WHICH READS AS UNDER:- 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE LD.CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF RS.2 LA CS MADE U/S 68 OF THE INCOME TAX ACT, 1961 INSPITE OF FURNISHING INFORMATION, PA N AND WARD OF ASSESSMENT ETC. FROM THE CREDITORS NAMELY, SARIKA GOYAL PROP. VISHU PRINTERS. 2. THE LD.AR INVITING ATTENTION TO THE IMPUGNED ORD ER SUBMITTED THAT AS PER THE IMPUGNED ORDER, THREE SPECIFIC OPPORTUNITIES WERE G IVEN TO THE ASSESSEE AND NO ADJOURNMENT WAS STATED TO HAVE BEEN FILED. REFERRIN G TO PAGE 2 PARA 1 OF THE IMPUGNED ORDER IT WAS SUBMITTED THAT THE CIT(A) NOTED THAT T HE LD.AR WITHDREW HIS POWER OF ATTORNEY BEFORE THE CIT(A) ON THE GROUND THAT THE ASSESSEE W AS NOT CO-OPERATING IN FINALIZING OF THE APPEAL. THE FOLLOWING EXTRACT FROM THE CIT(A)S OR DER WAS HEAVILY RELIED UPON AS DISCUSSED ABOVE THE LD.AR FOR THE APPELLANT VIDE LE TTER DATED 30.12.2013 WITHDREW HIS POWER OF ATTORNEY ON THE GROUND THAT THE APPELLANT WAS NOT COOPERATING IN FINALIZATION OF APPEAL. THUS IN ABSENCE OF ANY COMPLIANCE MADE, TH ERE IS NO OTHER ALTERNATIVE LEFT BUT TO PASS THE ORDER ON THE BASIS OF MATERIAL EVIDENCE AV AILABLE ON RECORD. 2.1. IN THESE CIRCUMSTANCES, IT WAS HIS LIMITED PRA YER THAT FOR NO FAULT OF THE ASSESSEE, THE APPEAL HAS BEEN DISMISSED AS DUE TO SOME PROBLEMS W ITH THE COUNSEL, THE ASSESSEE REMAINED UNREPRESENTED. ACCORDINGLY, IT WAS HIS PR AYER THAT THE OPPORTUNITY OF BEING HEARD PAGE 2 OF 2 I.T.A .NO.-2880/DEL/2014 KAVITA VS ITO MAY BE GRANTED AND HE WOULD GIVE HIS ORAL UNDERTAKI NG THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS. THE LD.SR.DR HAD NO OBJECTION TO THE SAID PRAYER. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. ACCEPTING THE ORAL UNDERTAKING OF THE LD.AR THE IMP UGNED ORDER IN THE INTERESTS OF JUSTICE IS SET ASIDE AND THE ISSUES ARE RESTORED BACK TO THE F ILE OF THE CIT(A). IT IS ADVISED THAT THE OPPORTUNITY SO PROVIDED TO THE ASSESSEE IS USED IN GOOD FAITH BY PARTICIPATING FULLY AND FAIRLY BEFORE THE CIT(A). IT IS MADE CLEAR THAT IN THE EV ENTUALITY OF ABUSE OF THE SAME THE LD.CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON T HE BASIS OF MATERIAL AVAILABLE ON RECORD. ACCORDINGLY, IN TERMS OF THE ABOVE, THE ISSUE IS RE STORED BACK TO THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFT ER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 TH OF FEBRUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI