Dolly Garg, Delhi V. ITO, Ward- 55(5), New Delhi

ITA 2918/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9280 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAISED
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO. 2918/DEL/2018 ASSESSMENT YEAR: 2014-15 DOLLY GARG, C-266, VIVEK VIHAR, DELHI VP S. INCOME TAX OFFICER, WARD-55(5), NEW DELHI. PAN : AAATC6332M (APPELLANT) (RESPONDENT) O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 21.2.2018 OF CIT(A)-XXV, NEW DELHI PERTAINING TO 20 14-15 ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING AN ADJOURNMENT APPLICATION WAS MOVE D ON BEHALF OF THE ASSESSEE. CONSIDERING GROUND NO. 2 AND 3 RAISED BY THE ASSESSEE IN THE PRESENT A PPEALS THE ADJOURNMENT REQUEST WAS REJECTED AND THE PARTIES WERE HEARD. THE SPECIFIC GROUNDS READ AS UN DER:- 2. THAT THE APPELLANT PRAYS THAT THE ORDER PASSED IS ALSO ERRNONEOUS, ILLEGAL & AGAINST THE PRINCIPLES OF NATURAL JUSTICE & EQUITY. 3. THAT THE APPELLANT PRAYS THAT ADEQUATE OPPORTUNI TY OF BEING HEARD HAS NOT BEEN GRANTED TO THE APPELLANT, WHICH IS AGAINST THE PRINCIPLES OF N ATURAL JUSTICE. 3. A PERUSAL OF THE RECORD SHOWS THAT ADDITIONS MAD E IN THE ASSESSMENT ORDER WERE CHALLENGED IN APPEAL BEFORE THE CIT(A). AS PER THE STATEMENT OF F ACTS EXTRACTED AT PAGE 2 OF THE IMPUGNED ORDERS THE ASSESSEE IS STATED TO BE A HOUSE WIFE WHO WAS CONFI NED TO BED REST. THE ASSESSEES COUNSEL INSTEAD APPEARED BEFORE THE ASSESSING OFFICER. LACK OF OPPO RTUNITY WAS PLEADED BEFORE THE CIT(A) LEADING TO THE ADDITIONS ON THE GROUNDS OF LONG TERM CAPITAL G AIN APART FROM COMMISSION. THE ASSESSEE CARRIED THE ISSUE BEFORE THE CIT(A). ON READING FROM PAGES 4 TO 9 OF THE IMPUGNED ORDER, IT IS EVIDENT THAT THE FACTS AS APPRECIATED BY THE ASSESSING OFFICER ARE R EFERRED TO INITIALLY UP TO PAGE 4 AND THEREAFTER FR OM PAGES 5 TO 9, THERE IS A DISCUSSION ON CASE LAWS, B Y THE CIT(A) ON THE BASIS OF WHICH CONCLUSIONS HAVE BEEN ARRIVED AT IN PARA 5 AT PAGES 1 TO 12. ON A RE ADING FROM THE ORDER, THE LEARNED SR. DR WAS REQUIR ED APPELLANT BY MS. PREETI CHOUDHARY, ACA RESPONDENT BY SH. S.L. ANURAGI, SR. D.R. DATE OF HEARING 18-12-2018 DATE OF PRONOUNCEMENT 05005005 20 20-12-2018 2 ITA NO.2918/DEL/2018 TO POINT OUT AS TO WHETHER THE ASSESSEE HAS BEEN HE ARD BY THE CIT(A) BEFORE PASSING OF THE ORDER. IN T HE ABSENCE OF ANY DISCUSSION ON THE ARGUMENTS ADVANCED ON BEHALF OF THE ASSESSEE AND CONSEQUENTLY THEIR CONSIDERATION THE LEARNED SR. DR COULD ONLY RELY UP ON THE FACTS AS ADDRESSED ON PAGES 2 AND 4 WHICH IS A SUMMING UP OF FACTS AS NOTICED BY THE ASSESSING O FFICER. ACCORDINGLY, IN THE ABSENCE OF ANY DISCUSSION ON THE ARGUMENTS ADVANCED ON BEHALF OF T HE ASSESSEE CONSIDERING THE GROUNDS RAISED AFTER HEARING THE LEARNED AR. GROUND NO. 2 AND 3 ARE ALLO WED. THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAK ING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF ON 20 TH DECEMBER, 2018. SD/- (DIVA SINGH) JUDICIAL MEMBER SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR, ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 18.12.2018 PS 2. DRAFT PLACED BEFORE AUTHOR 19.12.2018 / 20.12.20 18 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. 11. DATE OF UPLOADING .12.2018