Chattar Singh, Haryana V. ITO, Faridabad

ITA 2948/DEL/2012

• Counselvise Citation: 294820114 RSA 2012
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDDI SRIVASTAVA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER I.T.A .NO.-2948/DEL/2012 (ASSESSMENT YEAR-2008-09) CHATTAR SINGH, VS. ITO S/O SHRI RANJIT SINGH, WARD-1(5) H.NO. 188, VILLAGE SUJWARI, FARIDABAD. TEHSIL PALWAL. HARYANA. PAN: BPFPS9566A (APPELLANT) (RESPONDENT) ASSESSEE BY:-SH. ANIL SHARMA, ADV. REVENUE BY:-MS. NIDDI SRIVASTAVA, SR. DR ORDER PER R. S. SYAL, AM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT (A) ON 16.3.2012 IN RELATION TO THE ASSESSM ENT YEAR 2008-09. 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE ASSESSMENT WAS FRAMED U/S 144 COMPUTING TOTAL INCOME AT RS.74.65 L ACS. THE LD. CIT (A) ALLOWED THE APPEAL IN PART THEREBY SUSTAINING CERTA IN ADDITIONS. THE ASSESSEE IS AGGRIEVED AGAINST THE PASSING OF ASSESSMENT ORDE R U/S 144 AS WELL AS THE 2 IMPUGNED ORDER HAVING BEEN PASSED WITHOUT GRANTING ADEQUATE OPPORTUNITY. SUCH GRIEVANCE HAS BEEN PROJECTED THROUGH GROUND NO S. 2 & 3 OF THE APPEAL. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT ENDS OF JUSTI CE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER I S RESTORED TO THE FILE OF THE AO. WE ORDER ACCORDINGLY AND DIRECT THE AO TO FRAME THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL CO-OPERATION TO THE AO IN THE FRESH PROCEEDINGS. NEEDLESS TO SAY, THE ASSESSE E WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN HIS DEFENCE IN SUCH FRESH PRO CEEDINGS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON31/10/2013. SD/- SD/- ( RAJPAL YADAV ) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 31/10/2013 *AK VERMA* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR DATE INITIAL 1. DRAFT DICTATED ON 29-10-2013 PS 2. DRAFT PLACED BEFORE AUTHOR 29-10-2013 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29-10-2013 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. *