Parsottam Lal Sharma, Delhi V. ACIT, New Delhi

ITA 3191/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97489 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 10-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 23-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Keywords: Principle of natural justice
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. J.S.REDDY, AM ITA NO. 318 8-94/DEL./2014 : ASSTT. YEAR : 2003-04 ASSTT. YEAR : 2004-05 ASSTT. YEAR : 2005-06 ASSTT. YEAR : 2006-07 ASSTT. YEAR : 2007-08 ASSTT. YEAR : 2008-09 ASSTT. YEAR : 2009-10 PARSOTTAM LAL SHARMA B-82, RISHI NAGAR, SHAKUR BASTI DELHI VS ACIT CEN. CIRCLE-13 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AQTPS7313M APPELLANT BY : SH. ASHISH GOEL, C.A., SH. ASHISH CHADHA, C.A. RESPONDENT BY : SH. RA MAN KANT GARG, SR. DR DATE OF HEARING : 10.09.2015 DATE OF PRONOUNCEMENT : 07.10.2015 ORDER PER J.S. REDDY, A.M. ALL THESE APPEALS FILED BY THE ASSESSEE AND ARE DI RECTED AGAINST SEPARATE BUT IDENTICAL ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) XXV, NEW DELHI FOR THE ASSESSMENT YEARS 2003-04 TO THE A SSESSMENT YEAR 2009-10. ITA NO.3188-94/DEL/2015 PARSOTTAM LAL SHARMA 2 2. AS ALL THE ISSUES ARISING IN THEIR APPEALS ARE COMMON FOR THE SAKE OF CONVENIENCE THEY ARE HEARD TOGETHER AND DISPOSED OF BY WAY OF THIS COMMON ORDER. 3. FACTS OF THE CASE ARE BROUGHT OUT AT PARA 2 AT THE CIT(A) ORDER, WHICH IS EXTRACTED FOR THE RE-DIFFERENCE -: THE ORIGINAL RETURN IN THIS CASE WAS FILED ON 24. 11.2003 WITH WARD- 25(1), NEW DELHI, DECLARING A TOTAL INCOME OF RS. 69,139/-. IN THE RETURN FILED ON 24.11.2003, THE ASSESSEE HAD NO T SHOWN ANY INCOME UNDER THE HEAD INCOME FROM OTHER SOURCE. WHEREAS IN THE RETURN FILED U/S 153A ON 20.09.2010, THE ASSESSEE HAS DECL ARED AN INCOME OF RS. 3,969/- FROM BANK INTEREST AND DIVIDEND INCOME. THUS, THE ASSESSEE HAD FURNISHED IN ACCURATE PARTICULARS OF HIS INCOME IN THE RETURNED DATED 24.11.2003. PENALTY PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 ARE SEPARATELY INITIATED. 4. AGGRIEVED THE ASSESSEE CARRIED THE MATTER OF A PPEAL. AS THE ASSESSEE DID NOT RESPOND TO THE VARIOUS NOTICE ISSUED BY THE LD. CIT (A), THE APPEAL WAS DECIDED EX-PARTE. THE FIRST APPELLATE AUTHORITY DISMISSED T HE APPEAL OF THE ASSESSEE. AGGRIEVED THE ASSESSEE IS IN APPEAL. 5. WE HAVE HEARD SHRI ASHISH GOEL, THE LD. COUNSE L FOR THE ASSESSEE AND SHRI RAMAN KANT GARG THE LD. SR. DR ON BEHALF OF THE REV ENUE. 6. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE C ONSIDERED OPINION THAT THE PRINCIPLES OF NATURAL JUSTICE HAVE BEEN VIOLATED IN THIS CASE. THE ASSESSEE HAS DEMONSTRATED THAT HE WAS PREVENTED BY SUFFICIENT CO USE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. I ALSO FIND THAT THE CIT(A) HAS NOT PASSED SPEAKING ORDER IN THIS CASE. UNDER THIS CIRCUMSTANC ES, I DEEM IT FIT AND PROPER, TO SET ASIDE THE MATTER TO THE FILE OF THE FIRST APPEL LATE AUTHORITY, WITH THE DIRECTION ITA NO.3188-94/DEL/2015 PARSOTTAM LAL SHARMA 3 TO GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE AND T O PASS SPEAKING ORDER. THE ASSESSEE SHALL APPROACH THE OFFICE OF LD. CIT(A) AN D GET SERVED A NOTICE OF HEARING AND THEREAFTER APPEAR BEFORE THE CIT(A) ON THE DATE FIXED BY HEARING AND CO-OPERATE IN THE DISPOSAL OF THE APPEAL. 7. IN THE RESULT ALL THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07/10/2015). SD/- (J.S.REDDY) ACCOUNTAN T MEMBER DATED: 07/10/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.3188-94/DEL/2015 PARSOTTAM LAL SHARMA 4 DATE INITIAL 1. DRAFT DICTATED ON 1.10.2015 2. DRAFT PLACED BEFORE AUTHOR 07.10.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.