Chander Kala, Rewari V. ITO, Ward- 1, Rewari

ITA 3031/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5406 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3031/DEL/2019 [ASSESSMENT YEAR: 2011-12] CHANDER KALA, VS. ITO, WARD 1, C/O SURENER KUMAR, REWARI UDAY NAGAR, VPO MAJR SHEORAJ, TEHSIL & DISTT. REWARI, REWARI, HARYANA 123401 (PAN: CMDPK2467A) [APPELLANT] [RESPONDENT] ASSESSEE BY: SHRI CHANDER KALA, ASSESSEE SHRI AVNISH KUMAR, SON OF ASSESSEE REVENUE BY: MS. PARUL SINGH, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS], ROHTAK DA TED 07.02.2019 PERTAINING TO ASSESSMENT YEAR 2011-12 O N THE FOLLOWING GROUNDS:- 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N PASSING EXPARTE ORDER AND IN NOT PROVIDING SUFFICIENT OPPORTUNITIES TO THE ASSESSEE. 2. THAT THE CIT(A) HAS ERRED IN LAW AND ON FACTS BY NOT FOLLOWING JUDGMENT OF HONBLE BOMBAY HIGH COURT GIVEN IN THE CASE OF CIT VS. PREMKUMAR ARJUNDAS LUTHRA (2016) 69 TAXMANN.COM 407 AND 2 JUDGMENT OF HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS. PRAJAPATI BABABHAI NATHABHAI DELIVERED ON 27.12.2005 FOR RECALLING THE EXPARTE ORDER. 3. THAT THE LD. CIT(A) HAS ERRED IN LAW BY NOT FOLLOWING PRINCIPLES OF NATURAL JUSTICE AND EQUITY. 4. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING OF THE APPEAL, IF. 2. AT THE TIME OF HEARING, ASSESSEE STATED THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. HE REQUESTED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) TO DECID E THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE CONTRARY, LD. DR RELIED UPON THE IMPUGNE D ORDER. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF THE AUTHORITIES BELOW. I AM OF THE VIEW THAT LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE, THEREFORE, IN THE INTEREST OF JUSTICE I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HERD TO THE ASSESSEE. 4.1 KEEPING IN VIEW OF THE NON-COOPERATION OF THE A SSESSEE, I AM DIRECTING THE ASSESSEE TO APPEAR BEFORE THE LD. CIT (A) ON 3 23.04.2020 AT 10.00 AM FOR HEARING. THERE IS NO NEED TO ISSUE THE NOTICE BY THE LD. CIT(A) TO THE ASSESSEE, SINCE THIS ORDER HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 19.02.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:19-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI