Sh. Vikramjit Singh, New Delhi V. DCIT, New Delhi

ITA 2956/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3570 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 16-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH CHAND DUBEY
• Assessee Lawyers: SAMEEP GUPTA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI S.V. MEHROTRA, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.2956/DEL/2014 ASSESSMENT YEAR : 2009-10 VIKRAMJIT SINGH, 28-A, PRITHVIRAJ ROAD, NEW DELHI. VS. DCIT, CIRCLE- 17(1), NEW DELHI. PAN : APMPS 1373 R (APPELLANT) (RESPONDENT) APPELLANT BY : MS. BHARTI SHARMA, CA & SHRI SAMEEP GUPTA, ADV. RESPONDENT BY : SHRI UMESH CHAND DUBEY, SR.DR DATE OF HEARING : 16-03-2017 DATE OF PRONOUNCEMENT : 13-04-2017 O R D E R PER S.V. MEHROTRA, V.P. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10.03.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 19, NEW DELHI, U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE A CT), RELATING TO ASSESSMENT YEAR 2009-10. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED RETURN OF INCOME DECLARING TOTAL INCOME AT RS.10,80,500/-. THE ASSE SSMENT WAS COMPLETED AT A TOTAL INCOME OF RS.54,35,000/- U/S 143(3), INTER-ALIA, MAKING AN ADDITION OF 2 ITA NO.2956/DEL/2014 RS.35,10,000/- U/S 69 OF THE ACT. LD. CIT(A) DISMI SSED THE ASSESSEES APPEAL, INTER-ALIA, OBSERVING IN PARA 3.3 AS UNDER :- 3.3 A COPY OF THE REMAND REPORT WAS SENT TO THE AP PELLANT VIDE NOTICE U/S 250 DATED 20.02.14, FIXING THE APPEAL FOR HEARING ON 03 .03.14. THIS NOTICE WAS SENT BY SPEED POST VIDE RECEIPT NO. 340749815IN DATED 22.02 .14. ON THE DATE FOR HEARING, OR EVEN SUBSEQUENTLY, THERE WAS NO COMPLIANCE AND EVEN AN ADJOURNMENT APPLICATION WAS NOT FILED. THIS IS AN OLD APPEAL AND REPEATED O PPORTUNITIES HAVE BEEN GIVEN TO THE APPELLANT FROM APRIL 2012 ONWARDS. THE APPELLANT HA S SOUGHT REPEATED ADJOURNMENTS AND THEN FAILED TO ATTEND, OR EVEN REQUEST FOR ADJO URNMENT. NOTICES U/S 250 FIXING HEARING WERE REPEATEDLY ISSUED IN ORDER TO GIVE THE APPELLANT FULL OPPORTUNITY OF SUBSTANTIATING HIS CASE HOWEVER, HE CHOSE NOT TO CO MPLY. IT IS THEREFORE, APPARENT THAT HE DOES NOT WISH TO MAKE FURTHER SUBMISSIONS. 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER WITHOUT GIVI NG SUFFICIENT OPPORTUNITY OF HEARING BECAUSE THE ASSESSEE DID NOT GET AN OPPORTU NITY TO REBUT THE AVERMENTS MADE IN THE REMAND REPORT. 4. HAVING HEARD BOTH THE PARTIES, IN ORDER TO COMPL Y WITH THE PRINCIPLES OF NATURAL JUSTICE SO THAT SUBSTANTIAL JUSTICE IS IMPA RTED TO ASSESSEE, WE SET-ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR PROVIDING ONE MORE OPPORTUNITY TO ASSESSEE TO SUBMI T HIS COMMENTS ON THE REMAND REPORT. WE DIRECT THE ASSESSEE TO TAKE ALL NECESSARY STEPS TO COMPLY WITH THE NOTICE OF LD. CIT(A) AND IN CASE, HE FAILS TO A TTEND THE PROCEEDINGS BEFORE LD. CIT(A) THEN LD. CIT(A) WOULD BE FREE TO TAKE ACTION IN ACCORDANCE WITH LAW. 3 ITA NO.2956/DEL/2014 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF APRIL, 2017. SD/- SD/- (BEENA A. PILLAI) (S. V. MEHROTRA) JUDICIAL MEMBER VICE PRESIDENT DATED: 13-04-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI