Shri Abdul Wahab, Ghaziabad V. ITO, Ghaziabad

ITA 3276/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4781 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL
• Assessee Lawyers: ANUP SHARMA; SANJAY PARASHAR S
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NOS.3275 TO 3277/DEL/2017 ASSESSMENT YEARS : 2008-09, 2012-13 & 2012-13 SHRI ABDUL WAHAB, M/S ALI SAVEZ EARTH MOVERS, VILL. & PO NAHAL KHAS, MUSOORIES, GHAZIABAD (UP). PAN: AAQPW5266N VS. ITO, WARD-1(5), GHAZIABAD (UP). (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANUP SHARMA & SHRI SANJAY PARASHAR, ADVOCATES, DEPARTMENT BY : SHRI ANCHAL KHANDELWAL, SR. DR DATE OF HEARING : 13.09.2017 DATE OF PRONOUNCEMENT : 14.09.2017 ORDER THIS BATCH OF THREE APPEALS BY ONE ASSESSEE HAS TW O APPEALS RELATING TO ASSESSMENT YEAR 2012-13 [ONE OUT OF THE ORDER UNDER SECTION 271B AND THE OTHER OUT OF ORDER UNDER SECTION 143(3 ) ORDERS] AND THE ITA NOS.3275 TO 3277/DEL/2017 2 THIRD APPEAL IS FOR THE ASSESSMENT YEAR 2008-09 [ A RISING OUT OF ORDER UNDER SECTION 271(1)(B)]. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. IT IS OBSERVED THAT THOUGH THESE THREE APP EALS PERTAIN TO TWO DIFFERENT YEARS, BUT, WERE DISPOSED OF BY THE LD.CI T(A) IN THE MONTH OF MARCH, 2017. THE ASSESSEE REMAINED UNREPRESENTED B EFORE THE LD. CIT(A) AS HAS BEEN RECORDED IN PARA 5 OF HIS ORDER DATED 24.03.2017 RELATING TO APPEAL U/S 143(3) AND SIMILAR OBSERVATI ONS IN OTHER TWO ORDERS. IT CAN BE SEEN FROM THE ASSESSMENT ORDER F OR THE ASSESSMENT YEAR 2012-13 THAT: DURING THE ENTIRE ASSESSMENT PROCEED INGS THE ASSESSEE HAS FAILED TO PRODUCE ITS BOOKS OF ACCOUNT OR BILLS/VOU CHERS FOR VERIFICATION AND EXAMINATION. IT HAS FURTHER BEEN RECORDED IN T HE SAME ORDER THAT: DESPITE REPEATED REQUESTS AND A NUMBER OF OPPORTUN ITIES, ONLY A PART OF DOCUMENTS COULD BE FURNISHED BY THE ASSESSEE. SIMI LAR POSITION PREVAILS IN THE OTHER ORDERS PASSED BY THE ASSESSING OFFICER WHICH LED TO THE PASSING OF THE IMPUGNED ORDERS. THE ASSESSEE HAS F ILED AN AFFIDAVIT DEPOSING THAT HIS COUNSEL WAS HAVING POOR HEALTH AS A RESULT OF WHICH HE ITA NOS.3275 TO 3277/DEL/2017 3 COULD NOT APPEAR BEFORE THE AUTHORITIES. IT WAS PR AYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO EXPLAIN ITS STAND. 3. TAKING INTO CONSIDERATION THE ENTIRE CONSPEC TUS OF THE CASE, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOU LD MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET ASIDE AND ALL THE THREE MATTERS ARE RESTORED TO THE ASSESSING OFFICER FOR TAKING A FRESH DECISION A S PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ORDER ACCORDINGLY. THE LD. AR HAS UNDERTAKEN TO EXTEND F ULL COOPERATION TO THE ASSESSING OFFICER IN SUCH FRESH PROCEEDINGS. 4. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.09.2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 14 TH SEPTEMBER, 2017. DK ITA NOS.3275 TO 3277/DEL/2017 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.