Sh. Ajay Kumar Taneja, New Delhi V. ITO, New Delhi

ITA 3271/DEL/2015

• Counselvise Citation: 327120114 RSA 2015
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 19-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA N O. 3271/DEL/15 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SH.N.K.SAINI, ACCOUNTANT MEMBER I.T.A .NO.-3271/DEL/2015 (ASSESSMENT YEAR- 2008-09) AJAY KUMAR TANEJA SHOP NO. 5, NEAR GARUI SHANKAR TEMPLE, CHANDNI CHOWK NEW DELHI ABUPT8841K (APPELLANT) VS ITO WARD-30(4) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. K. K. JAISWAL, SR. DR ORDER PER N. K. SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 27/2/2015 OF CIT(A) XVI, NEW DELHI. DURING THE COURSE OF HEARIN G NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. I, THEREFORE, DECIDED TO P ROCEED EX-PARTE AND THE APPEAL IS DECIDED AFTER HEARING THE LD. DR ON MERIT. 2. IN THIS APPEAL THE ASSESSEE HAS CHALLENGED THE P ENALTY OF RS.2,80,355/- LEVIED BY THE AO U/S 271 (1) (C) OF THE I.T ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT). 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME DECLARING AN INCOME OF RS.77,590/- ON 19/09/2008. THE CASE WAS SELECTED FOR SCRUTINY. THE AO FRAMED THE ASSESSMENT AT AN INCOM E OF RS.14,18, 739/- BY MAKING THE ADDITIONS ON ACCOUNT OF DISALLOWANCE OF INTERES T AMOUNTING TO RS.8,41,149/-. THE SAID ADDITION WAS CONFIRMED BY THE LD. CIT(A). THE AO, THEREFORE, LEVIED THE PENALTY U/S 271 (1) (C) OF THE ACT FOR A SUM OF RS.2,80,35 5/-, DATE OF HEARING 19.08.2015 DATE OF PRONOUNCEMENT 19.08.2015 2 ITA N O. 3271/DEL/15 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO PASSED THE EX-PARTE ORDER AND SUSTAINED THE PENALTY LEVIED BY THE AO. NOW THE ASSESSEE IS IN APPEAL. VIDE GROUND NO. 2, THE ASSESSEE HAD STATED THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER WITHOUT GIVING ADEQUATE OPORTUNITY O F HEARING. THE LD. DR SUPPORTED THE ORDER OF THE LD. CIT(A) AND FURTHER SUBMITTED T HAT THE ASSESSEE WAS NON-CO- OPERATIVE AND NEVER COMPARED BEFORE THE LD. CIT(A). THEREFORE, THE PENALTY WAS RIGHTLY SUSTAINED BY THE LD. CIT(A). 5. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND CAREFUL GONE THROUGH THE MATERIAL AVAILABLE ON RECORD IN THE PRESENT CASE. IT IS NOTICED THAT THE LD. CIT(A) IN PARA 3 HAS MENTIONED THAT THE NOTICES WERE ISSUED T O THE ASSESSEE ON VARIOUS OCCASIONS FIXING THE DATES OF HEARING ON THE VARIOU S DATES MENTIONED IN PARA 3 OF THE IMPUGNED ORDER AND THERE WAS SYSTEMATIC NON-COMPLI ANCE BY THE ASSESSEE. HOWEVER, THE LD. CIT(A) HAD NOT MENTIONED AS TO WHETHER THE NOTICE ISSUED WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM. IN THE PRESENT CASE I T APPEARS THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT GIVEN TO THE ASSESSEE. THER EFORE, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH OF AUGUST 2015. SD/- (N.K.SAINI) ACCOUNTANT MEMBER DATED: 19/08/2015 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3 ITA N O. 3271/DEL/15 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 19/8/2015 PS 2. DRAFT PLACED BEFORE AUTHOR 19/08/2015 PS 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 .08.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .08.2015 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.