Mr. Mohit Sahni, New Delhi V. ITO, New Delhi

ITA 2916/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6762 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 02-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

1 ITA NO. 2916/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-3, NEW DELHI BEFORE SH. N. K. SAINI, ACCOUNTANT MEMBER ITA NO. 2916/DEL/2015 : ASSTT. YEAR : 2009-10 MOHIT SAHNI 76/1, SANT NAGAR NEAR EAST OF KAILASH NEW DELHI BELPS0775L VS ITO WARD-30(4), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. ANIL SHARMA, SR. DR DATE OF HEARING : 02.11.2016 DATE OF PRONOUNCEMENT : 2.11.2016 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 12/02/2015 PASSED BY CIT(A)-XXIII, NEW DELHI. 2. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. 2 ITA NO. 2916/DEL/2015 THEREFORE, THE APPEAL IS DECIDED EX-PARTE, AFTER H EARING THE LD. DR ON MERIT. 3. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L VIDE GROUND NO 1 & 2 RELATES TO THE DISMISSAL OF APPEAL BY THE LD.CIT(A) WITHOUT PROVIDING OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. 4. THE FACTS OF THE CASE IN BRIEF ARE THAT THE ASSE SSEE FILED A RETURN OF INCOME ON 26/3/2010 DECLARING AN INCOME O F RS.3,30,976/- WHICH WAS PROCESSED U/S 143(1) OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). LATER ON, THE CASE WAS SELECTED FOR SCRUTINY. HOWEVER, THE A SSESSMENT WAS FRAMED EX-PARTE U/S 144 OF THE INCOME TAX ACT 1 961 (HEREIN AFTER REFERRED AS THE ACT) BY MAKING AN ADD ITION OF RS.27,32,792/- WHICH WAS THE AMOUNT OF CASH DEPOSIT ED BY THE ASSESSEE IN HIS BANK ACCOUNT MAINTAINED WITH TH E SYNDICATE BANK, SHRINIWAS PURI, NEW DELHI, AND CAM E TO THE NOTICE OF THE ASSESSING OFFICER ON THE BASIS OF AI R INFORMATION. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD.CIT(A) WHO SUSTAINED THE ADDITION MADE BY THE A.O BY PASSING THE EX-PARTE ORDER. THE LD.CIT (A) MENT IONED IN THE IMPUGNED ORDER AT PAGE NO. 4 THAT THE AUTHORITI SED 3 ITA NO. 2916/DEL/2015 REPRESENTATIVE OF THE ASSESSEE SOUGHT ADJOURNMENT O N 12/2/2014 WHICH WAS REJECTED. HOWEVER, HE HAS NOT MENTIONED THAT WHAT WERE THE REASON FOR SEEKING THE ADJOURNMENT AND AS TO WHETHER THOSE REASONS WERE GE NUINE OR NOT. 5. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IT IS WELL SETTLED THAT N OBODY SHOULD BE CONDEMNED UNHEARD AS THE PER MAXIM AUDI ALTERAM PARTEM. I, THEREFORE, DEEM IT APPROPRIATE TO SET A SIDE THIS CASE BACK TO THE FILE OF THE LD.CIT(A) TO BE ADJUDI CATED A FRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 2/11/2016) SD/- (N. K. SAINI) ACCOUNTANT MEMBER DATED: 2/11/2016 *R.NAHEED* COPY FORWARDED TO: 4 ITA NO. 2916/DEL/2015 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE INITIAL 1. DRAFT DICTATED ON 02.11.2016 PS 2. DRAFT PLACED BEFORE AUTHOR 02.11.2016 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 2.11.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 .11.2016 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. 5 ITA NO. 2916/DEL/2015