Shri Bhoopendra Kumar Bishnoi, New Delhi V. ITO, New Delhi

ITA 2996/DEL/2013

• Counselvise Citation: 299620114 RSA 2013
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 12-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2996/DEL/2013 2996/DEL/2013 2996/DEL/2013 2996/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 SHRI BHUPENDRA KUMAR SHRI BHUPENDRA KUMAR SHRI BHUPENDRA KUMAR SHRI BHUPENDRA KUMAR BISHNOI, BISHNOI, BISHNOI, BISHNOI, D DD D- -- -1028, 1028, 1028, 1028, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAIPB8027G. PAN : AAIPB8027G. PAN : AAIPB8027G. PAN : AAIPB8027G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(2), 22(2), 22(2), 22(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ARUN KISHORE, FCA. RESPONDENT BY : SHRI KEYUR PATEL, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXIII, NEW DELHI DATED 14 TH FEBRUARY, 2013 FOR THE AY 2008-09. 2. THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL. GRO UND NO.2 READS AS UNDER:- 2. (I) THAT ON THE LAST DATE OF HEARING ON 13.02.2 013, THE APPELLANTS ADJOURNMENT APPLICATION WAS SUMMARILY DISMISSED AND RETURNED WITHOUT LOOKING INTO THE MERITS OF THE CAUSE. ITA-2996/DEL/2013 2 (II) THAT THE COUNSEL OF THE APPELLANT HAD TO UNDERG O DIAGNOSTIC TESTS INCLUDING MRI BRAIN AND EAR SCAN ON 13.02.2013, AS SUCH A REQUEST FOR ADJOURNMENT WAS MADE. (III) THAT REASONABLE OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED BY THE FIRST APPELLANT AUTHORITY AS SUCH THE PRESENT APPEAL BE RESTORED BACK TO THE FILE OF CIT-AP PEALS. 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT THE LAST DATE OF HEARING OF THE APPEAL BEFORE THE LEARNED CIT(A) WAS 13.02.2013. THE COUNSEL OF THE ASSESSEE, VIZ ., SHRI ARUN KISHORE WAS SICK ON THAT DAY AND, THEREFORE, HE COULD NOT APPEAR BEFORE THE CIT(A). IN THIS REGARD, HE REFERRED TO T HE AFFIDAVIT OF SHRI ARUN KISHORE. HE ALSO SUBMITTED THAT THE CIT(A) DISMISSE D THE ASSESSEES APPEAL FOLLOWING THE DECISION OF ITAT, DELHI B ENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT.LTD. 38 ITD 320 FOR WANT OF PROSECUTION OF THE APPEAL. HE SUBMITTED THAT THERE W AS REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE CIT(A) AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL WHICH IS EVIDENT FROM THE FACT THAT THE ASSESSEE HAD FILED THE A PPEAL BEFORE THE ITAT AGAINST THE ORDER OF THE LEARNED CIT(A). HE, T HEREFORE, SUBMITTED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE L EARNED CIT(A) FOR READJUDICATION IN ACCORDANCE WITH LAW. 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF THE LEARNED CIT(A) AND STATED THAT ENOUGH OPPORTUNITIES W ERE ALLOWED BY THE CIT(A), THEREFORE, HIS ORDER SHOULD BE UPHELD. 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. FROM THE ORDER OF THE CIT(A), IT IS EVIDENT THAT THE LAST DATE OF HEARING W AS 13.02.2013. ON ITA-2996/DEL/2013 3 THAT DAY, THE ASSESSEES COUNSEL COULD NOT APPEAR DUE TO HIS ILL HEALTH. HE HAS FURNISHED BEFORE US THE AFFIDAVIT EXPLAINING TH E REASON FOR NON- APPEARANCE ON THE SAID DATE OF HEARING, WHICH READS A S UNDER:- I, ARUN KISHORE, SON OF SHRI JUGAL KISHORE RESIDENT OF W- 12/C-9, SAINIK FARMS, NEW DELHI 110062 DO HEREBY SOLEMNLY AFFIRM AND DECLARE AS UNDER:- 1. THAT I AM A PRACTICING CHARTERED ACCOUNTANT HOLD ING CERTIFICATE OF PRACTICE SINCE 1969. 2. THAT I AM THE AUTHORIZED REPRESENTATIVE OF SHRI BHUPENDRA KUMAR BISHNOI FOR REPRESENTING HIS APPEAL FO R AY 2008-09 BEFORE THE CIT APPEALS AND BEFORE THE ITA T DELHI BENCH. 3. THAT ON 13.02.2013, WHEN TWO APPEAL NUMBERS 388/10-11 AND 389/10-11 (INCLUDING ONE OF BHUPENDRA KUMAR BISHNOI) WERE FIXED BEFORE CIT APPEALS XXIII, T HE UNDERSIGNED WAS SICK AND WAS UNDERGOING DIAGNOSTIC TESTS INCLUDING MRI, BRAIN SCAN (COPY OF REPORT ENCLOSED). 4. THAT CIT APPEALS XXIII WITHOUT LOOKING INTO THE M ERITS OF THE CASE DID NOT ENTERTAIN MY REQUEST FOR SHORT ADJOURNMENT. COPY OF ADJOURNMENT APPLICATION IS ENC LOSED. 5. THAT THE UNDERSIGNED WAS PREVENTED BY A REASONABLE CAUSE IN NOT BEING ABLE TO APPEAR AND REPRESENT THE A PPEAL OF BHUPENDRA KUMAR BISHNOI ON 13.02.2013. 6. FROM THE ABOVE, IT IS EVIDENT THAT THE ASSESSEES COUN SEL HAS GIVEN THE AFFIDAVIT THAT HE WAS SICK ON THAT DAY AND WAS UNDERGOING DIAGNOSTIC TESTS INCLUDING MRI, BRAIN SCAN ETC. HE HA S FURTHER SUBMITTED THE REPORT OF MRI (BRAIN) OF 13 TH FEBRUARY, 2013. IN VIEW OF THE ABOVE EVIDENCE, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN APPEARING BEFORE THE CIT(A) ON THE LAST DATE OF HEARING. WE, THEREFORE, SET ASIDE THE OR DER OF THE LEARNED CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR READJUD ICATION IN ITA-2996/DEL/2013 4 ACCORDANCE WITH LAW AFTER ALLOWING ADEQUATE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION O F HEARING ON 12 TH NOVEMBER, 2013. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 12.11.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI BHUPENDRA KUMAR BISHNOI, SHRI BHUPENDRA KUMAR BISHNOI, SHRI BHUPENDRA KUMAR BISHNOI, SHRI BHUPENDRA KUMAR BISHNOI, D DD D- -- -1028, NEW FRIENDS COLONY, 1028, NEW FRIENDS COLONY, 1028, NEW FRIENDS COLONY, 1028, NEW FRIENDS COLONY, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(2), NEW DELHI. 22(2), NEW DELHI. 22(2), NEW DELHI. 22(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR