Ms. Surabhi Bishnoi, New Delhi V. ITO, New Delhi

ITA 2997/DEL/2013

• Counselvise Citation: 299720114 RSA 2013
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 03-11-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

ITA NO. 2997/ DEL/ 2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. N O. 2997 /DEL/2013 A.Y. : 2008 - 09 MS. SURABHI BISHNOI, D - 1028, NEW FRIENDS COLONY, NEW DELHI (PAN: ALKPB7807R ) VS. ITO, WARD 22(2), CR BUILDING, IP ESTATE, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. ARUN KISHORE, CA DEPARTMENT BY : SH. BRR KUMAR, SR. D.R. DATE OF HEARING : 03 - 11 - 2014 DATE OF ORDER : 03 - 11 - 2014 ORDER PER H.S. SIDHU : J M TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) - X X I II, NEW DELHI DATED 14 . 2 .2013 P ERTAINING TO ASSESSMENT YEAR 2008 - 09 . 2. THE GROUNDS RAISED IN THE APPEAL READ AS UNDER: - 1. THAT ON THE FACT AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL. 2(I) THAT ON THE LAST DATE OF HEARING ON 13.2.2013, THE APPELLANT S ADJ O URNMENT APPLICATION WAS SUMMARILY ITA NO. 2997/ DEL/ 2013 2 DISMISSED AND RETURNED WITHOUT LOOKING INTO THE MERITS OF THE CASE. (II) THAT THE COUNSEL OF THE APPELLANT HAD TO UNDERGO TESTS INCLUDING MRI BRAIN AND EAR SCAN ON 13.2.2013, AS SUCH A REQUEST FOR ADJOURNMENT WAS MADE. ( III) THAT REASONABLE OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED BY THE FIRST APPELLATE AUTHORITY AS SUCH THE PRESENT APPEAL BE RESTORED BACK T THE FILE OF CIT(A). 3.(I) THAT WITHOUT PREJUDICE TO ABOVE CONTENTIONS ADDITION OF RS. 24,50,000/ - MADE ON ASS UMPTION BE DELETED. (II) THAT THE EVIDENCE FILED HAS BEEN SUMMARILY REJECTED ON FLIMSY GROUNDS. 4. THAT WITHOUT PREJUDICE TO ABOVE CONTENTIONS, THE ADDITION OF RS. 1,71,929/ - ERRONEOUSLY MADE AS SHORT TERM CAPITAL GAIN BE DELETED. 5. THAT WITHOUT PR EJUDICE TO ABOVE CONTENTIONS, THE ASSESSMENT ORDER IS BARRED BY LIMITATION, SINCE SERVED UPON THE ASSESSEE AFTER 31 ST DECEMBER, 2010. ITA NO. 2997/ DEL/ 2013 3 6. THAT THE NET INCOME OF THE APPELLANT BE REDUCED TO RS. 26,21,929/ - . 3. THE FACTS OF THE CASE ARE NOT IN DISPUTE BY BOTH THE PARTIES, THEREFORE, NEED NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSESSEE STATED THAT THE LOWER AUTHORITIES HA VE NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBSTANTIATING HER CLAIM B EFORE THE LD. FIRST APPELLATE AUTHORITY AND HAS WRONGLY DECIDED THE ISSUE S IN DISPUTE AGAINST THE ASSESSE. HE FURTHER SUBMITTED THAT LD. COUNSEL OF THE ASSESSEE HAD UNDER GONE THE DIAGNOSTIC TESTS INCLUDING MRI BRAIN AND EAR SCAN ON THE DATE WHEN THE LD. FIRST APPELLATE AUTHORITY HAS FIXED THE APPEAL FOR HEARING BEFORE HIM. B UT ASSESSEE HAS REQUESTED FOR ADJOURNMENT BY MENTIONING THESE REASONS BEFORE THE LD. CIT(A). BUT, LD. CIT(A) HAS NOT ACCEPTED THE REASONS OF THE ASSESSEE AND DECIDE THE ISSUE S IN DI SPUTE AGAINST THE ASSESSEE, WHICH IS CONTRARY TO THE PRINCIPLE S OF NATURAL JUSTICE. LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT HE HIMSELF APPEARED BEFORE THE LD. CIT(A) AND DISCLOSED ALL THESE FACTS BEFORE HIM. BUT THE LD. CIT(A) HAS NOT CONSIDERED THE SAME AND DECIDE THE ISSUE S IN DISPUTE AGAINST THE ASSESSEE. HE ONLY REQUESTED THAT THE ISSUE IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) TO DECIDE THE SAME AFTER PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 5. ON THE CONTRARY, LD. DR OPPOSED THE REQUEST OF THE ASSESSEE AND RELIED UPON THE ORDER PASSED BY THE LD. CIT(A). 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORD AVAILABLE WITH US ESPECIALLY THE ORDERS PASSED BY THE REVENUE AUTHORITIES. SH. ARUN KISHORE, CA , (AUTHORIZED REPRESENTAT IVE) OF THE ITA NO. 2997/ DEL/ 2013 4 ASSESSEE HIMSELF APPEARED BEFORE THE LD. CIT(A) AND REQUESTED FOR SHORT ADJOURNMENT ON MEDICAL GROUNDS, BUT THE SAME REQUEST HAS BEEN REJECTED BY THE LD. FIRST APPELLATE AUTHORITY AND DECIDE THE ISSUE AGAINST THE ASSESSEE. IN OUR CONSIDERED O PINION, THAT ARGUMENTS ADVANCED BY THE LD. COUNSEL OF THE ASSESSEE ARE VERY PLAUSIBLE, THEREFORE, WE ACCEPT THE SAME BY CANCELLING THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AUTHORITY. WE ARE OF THE VIEW THAT LD. CIT(A) HAS WRONGLY REJECTED THE REQUEST OF THE ASSESSEE AND PASSED THE IMPUGNED ORDER AGAINST THE PRINCIPLE S OF NATURAL JUSTICE. SH. ARUN KISHORE, LD. CA (AUTHORISED REPRESENTATIVE) OF THE ASSESSEE HAS HIMSELF APPEARED BEFORE US AND MADE A STATEMENT THAT HE HAD UNDERGONE DIAGNOSTIC TESTS INCLUDING MRI BRAIN AND EAR SCAN ON THE DATE WHEN THE LD. FIRST APPELLATE AUTHORITY HAS FIXED THE APPEAL FOR HEARING BEFORE HIM, BUT THE LD. CIT(A) HAS NOT ACCEPTED THE REQUEST OF THE ASSESSEE AND PASS THE IMPUGNED ORDER DATED 14.2.2013. IN OUR CONS IDERED OPINION, LD. CIT(A) SHOULD BELIEVE THE STATEMENT OF LD. COUNSEL FOR THE ASSESSEE AND EXAMINE THE ADJOURNMENT MATTER AND ACCORDINGLY FIX THE CASE ON THE NEXT SUITABLE DATE. WE ARE ALSO OF THE VIEW THAT ASSESSEE SHOULD NOT SUFFER DUE TO MEDICAL TREATMENT VIZ. GETTING DIAGNOSTIC TESTS INCLUDING MRI BRAIN AND EAR SCAN OF THE LD. COUNSEL OF THE ASSESSEE, WHICH ARE VERY MUCH ESSENTIAL FOR THE HEALTH OF THE LD. COUNSEL OF THE ASSESSEE. HENCE, IN OUR OPINION, THE IMPUGNED ORDER ITA NO. 2997/ DEL/ 2013 5 PASSED BY THE LD. CIT (A) IS CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE AND THEREFORE, WE CANCEL THE SAME AND SETTING THE ASIDE THE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH UNDER THE LAW, AFTER GIVING FULL OPPORTUNITY T O THE ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE O PEN C OURT ON 03/11/2014, UPON CONCLUSION OF HEARING. SD/ - SD/ - [ T.S. KAPOOR ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 03 / 11 /201 4 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 2997/ DEL/ 2013 6