Sunanda Jain, Gurgaon V. ITO Ward-2, Gurgaon

ITA 3228/DEL/2008

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0843 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2009
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 06-10-2009
• Assessment Year: 2005-2006
• Appeal Filed On: 27-10-2008
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P L GUPTA
• Assessee Lawyers: J K JAIN
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `G : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.3228/DEL./2008 (ASSESSMENT YEAR : 2005-06) SUNANDA JAIN, VS. ITO, WARD 2, PROP. M/S ARVIND CHEMICALS, GURGAON. 348/21 B, GALI NO.5, MADANPURI, GURGAON. (PAN/GIR NO.ADCPJ6735E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI J.K. JAIN, CA REVENUE BY : SHRI P.L. GUPTA, SR.DR ORDER PER K.D. RANJAN: AM THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 2005-06 ARISES OUT OF ORDER OF LD.COMMISSIONER OF INCOME-TAX (APPEALS), PANCHKULA. 2. THE ASSESSEE HAS TAKEN AS MANY AS NINE GROUNDS O F APPEAL INVOLVING 6 ADDITIONS. IN ONE OF THE GROUND OF APPEAL, THE ORDER OF LD.COM MISSIONER OF INCOME-TAX (APPEALS) HAS BEEN CHALLENGED ON THE GROUND THAT THE LD.COMMI SSIONER OF INCOME-TAX (APPEALS) HAS ERRED BOTH IN LAW AND ON FACTS IN DECIDING THE APPEAL EX-PARTE WITHOUT CONSIDERING THE ADJOURNMENT LETTER SUBMITTED IN HIS OFFICE. IT HAS ALSO BEEN PLEADED THAT THE ORDER HAS BEEN PASSED AGAINST THE PRINCIPLES OF NATURAL JUSTI CE AND EQUITY. 3. BEFORE US, AT THE OUTSET, LD.AR OF THE ASSESSEE REITERATED HIS ARGUMENTS WHAT HAVE BEEN TAKEN IN THE GROUNDS OF APPEAL. IT HAS B EEN SUBMITTED BY LD.AR OF THE ASSESSEE THAT SINCE LD.COMMISSIONER OF INCOME-TAX (APPEALS) HAS PASSED EX-PARTE ORDER IGNORING THE LETTERS FOR ADJOURNMENT FILED BY HER, THE MATTER MAY BE RESTORED TO THE FILE OF THE LD.COMMISSIONER OF INCOME-TAX (APPEALS) WITH TH E DIRECTIONS TO DECIDE THE APPEAL ON MERIT. ON THE OTHER HAND, LD.SR.DR SUPPORTED THE O RDER OF THE COMMISSIONER OF INCOME- TAX (APPEALS). I.T.A. NO.3228/DEL./2008 (A.Y. : 2005-06) 2 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. FROM THE ORDER OF LD.COMMISSIONER OF INCOME-TAX (AP PEALS), WE FIND THAT LD.COMMISSIONER OF INCOME-TAX (APPEALS) HAS FIXED T HE CASE FOR HEARING ON THREE OCCASIONS AND HAD PASSED EX-PARTE ORDER WITHOUT HEA RING THE ASSESSEE. ON THE OTHER HAND, IT HAS BEEN CONTENDED BY THE LD.AR OF THE ASSESSEE THAT ADJOURNMENT WAS SOUGHT BY THE ASSESSEE. THE COPY OF ADJOURNMENT APPLICATION FOR FIXING THE CASE FOR HEARING ON 23.5.2008 WAS FILED IN THE OFFICE OF LD.COMMISSIONE R OF INCOME-TAX (APPEALS) ON 15.5.2008. THE ASSESSEE FILED APPLICATION REQUESTI NG THE ADJOURNMENT OF THE CASE FIXED FOR HEARING ON 12.8.2008 AND APPLICATION FOR ADJOUR NMENT WAS RECEIVED IN THE OFFICE OF LD.COMMISSIONER OF INCOME-TAX (APPEALS) ON 12.8.200 8. THEREFORE, THE CONTENTION OF THE ASSESSEE HAS BEEN FOUND TO BE CORRECT THAT APPLICAT ION FOR ADJOURNMENT WAS FILED, BUT LD.COMMISSIONER OF INCOME-TAX (APPEALS) PROCEEDED T O DECIDE THE APPEAL EX-PARTE. SINCE, THE APPEAL HAS BEEN DECIDED WITHOUT HEARING THE ASSESSEE, IN OUR CONSIDERED OPINION, AND IN THE INTEREST OF NATURAL JUSTICE, W E FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS ) WITH THE DIRECTIONS TO DECIDE THE APPEAL ON MERITS AFTER PROVIDING THE ASSESSEE A REA SONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT AFTER CONCLUDING OF THE HEARING ON 06.10.2009. [ A.D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : OCT. 06, 2009. *SKB* COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), PANCHKULA. 5. CIT(DR), ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT.