Smt Saroj Gupta, New Delhi V. ACIT, New Delhi

ITA 303/DEL/2011

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0170 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 23-03-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 18-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMINDER KUMAR
• Keywords: Principle of natural justice

Judgement Text

ITA NO. 303/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 303/DEL/2011 A.Y. : 2004-05 SMT. SAROJ GUPTA, 215, GULMOHAR ENCLAVE, 2 ND FLOOR, NEW DELHI 110 049 (PAN/GIR NO. : AAPPG3976N) 8999D) VS. ACIT, CENTRAL CIRCLE - 9, NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : SH. AMINDER KUMAR, D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 16.11. 2010 PERTAINING TO ASSESSMENT YEAR 2004-05. 2. NONE HAS REPRESENTED THE ASSESSEE DURING THE COU RSE OF HEARING. WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSION ER OF INCOME TAX (APPEALS) AND HEARD THE LD. DEPARTMENTAL REPRESE NTATIVE. WE FIND THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS NOT GIVEN ANY FINDING ON THE MERITS OF THE CASE. HE HAS SIMPLY R EPRODUCED THE ORDER OF THE ASSESSING OFFICER AND OBSERVED THAT O N THE DATE FIXED FOR HEARING, NONE REPRESENTED. THEREFORE, HE UPHELD T HE ORDER OF THE ASSESSING OFFICER. ITA NO. 303/DEL/2011 2 3. IN OUR CONSIDERED OPINION, IT WAS INCUMBENT UPON THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO GIVE PROPER AND SPEAKING ORDER. IT IS A SETTLED LAW THAT EVEN AN ADMINISTRAT IVE ORDER HAS TO BE IN ACCORDANCE WITH THE RULES OF NATURAL JUSTICE. HE NCE, WE REMIT THE ISSUES TO THE FILES OF THE LD. COMMISSIONER OF INCOM E TAX (APPEALS) TO CONSIDER THE GROUNDS RAISED BY THE ASSESSEE AND DEC IDE THE ISSUE ON MERITS BY PASSING A SPEAKING ORDER. NEEDLESS TO A DD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BE ING HEARD. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/03/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [A.D. JAIN] [A.D. JAIN] [A.D. JAIN] [A.D. JAIN] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 23/03/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1.APPELLANT 2.RESPONDENT 3. CIT 4. CIT (A) 5. DR, IT AT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES