Vijay Kumar, New Delhi V. ITO, New Delhi

ITA 3345/DEL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7089 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 29-08-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR

Judgement Text

ITA NOS.3344,3345/DEL/2011 A.Y. 2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H: NEW DELHI DELHI BENCH H: NEW DELHI DELHI BENCH H: NEW DELHI DELHI BENCH H: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A.NOS. 3344, 3345/DEL/2011 ASSESSMENT YEARS : 2005-06 VIJAY KUMAR VS. ITO C/O SHRI S.B. GUPTA WARD-25(2), E-27, KAMLA NAGAR VIKAS BHAWAN NEW DELHI. NEW DELHI. ABMPS1842D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. B.R.R.KUMAR , SR. DR O R D E R O R D E R O R D E R O R D E R PER DIVA PER DIVA PER DIVA PER DIVA SINGH, JUDICIAL MEMBER SINGH, JUDICIAL MEMBER SINGH, JUDICIAL MEMBER SINGH, JUDICIAL MEMBER BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAIN ST THE SEPARATE ORDERS DATED 25.3.2011 IN QUANTUM PROCEEDING S PENALTY PROCEEDINGS U/S 271 BOTH PERTAINING TO 2005-06 ASSTT. Y EAR. VARIOUS GROUNDS HAVE BEEN RAISED IN THE APPEALS ON MERIT AGAIN ST THE ACTION OF THE CIT(A) IN CONFIRMING THE ACTION OF THE AO. HOWE VER, AT THE TIME OF HEARING AN ADJOURNMENT PETITION WAS MOVED BY THE ASSESSE E. THE SAME WAS REJECTED IN VIEW OF THE FACT THAT THE APPEAL S COULD BE DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD EX PARTE QUA THE ASSESSEE APPELLANT ON MERIT AFTER HEARING THE LD. DR. 2. IT IS SEEN THAT VIDE GROUND NO. 5 IN ITA NO. 3344/ D/11 VIDE GROUND NO. 6 IN ITA NO. 3345/D/11 THE ASSESSEE HAS AGITA TED THAT OPPORTUNITY OF HEARING WAS NOT GRANTED TO THE ASSESSEE. ITA NOS.3344,3345 /DEL/2011 A.YS. 2005-06 2 3. THE LD. DR DR. B.R.R. KUMAR WAS HEARD IN REGARD TO THE SAID ISSUE WHICH IS BORNE OUT FROM PERUSAL OF THE IMPUGNED ORDER. 4. A PERUSAL OF THE EX-PARTE IMPUGNED ORDER SHOWS THAT THE ASSESSEE DESPITE NOTICE DID NOT PARTICIPATE IN THE PROCE EDINGS BEFORE THE CIT(A) WHO ON ACCOUNT OF NO OTHER MATERIAL FACT OR ARGUMENT CONFIRMED THE ACTION OF THE AO. IN VIEW OF THE SPECI FIC GROUND OF THE ASSESSEE AFTER HEARING THE LD. DR, WE ARE OF THE VIEW T HAT IN THE INTERESTS OF SUBSTANTIAL JUSTICE, IT IS APPROPRIATE TO RE STORE THE ISSUE BACK TO THE FILE OF THE CIT(A) TO PASS A SPEAKING ORDE R IN ACCORDANCE WITH LAW AFTER GIVING TO ASSESSEE A REASONABLE OPPORTUNI TY OF BEING HEARD. IT IS SEEN FROM THE MEMO OF APPEAL FILED BY T HE ASSESSEE BEFORE US THAT THE ADDRESS TO WHICH NOTICES MAY BE SENT IN COLU MN NO. 10 IS GIVEN AS UNDER: SHRI VIJAY KUMAR SHRI VIJAY KUMAR SHRI VIJAY KUMAR SHRI VIJAY KUMAR C/O SHRI S.B. GUPTA, C/O SHRI S.B. GUPTA, C/O SHRI S.B. GUPTA, C/O SHRI S.B. GUPTA, E EE E- -- -27, KAMLA NAGAR, 27, KAMLA NAGAR, 27, KAMLA NAGAR, 27, KAMLA NAGAR, DELHI DELHI DELHI DELHI 110 007. 110 007. 110 007. 110 007. ACCORDINGLY, THE CIT (A) MAY SEND THE NOTICE FOR HEARING TO THE SA ID ADDRESS. 5. IN VIEW OF THE ABOVE, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 29.8.2011. SD/- SD/- (B.K. HALDA (B.K. HALDA (B.K. HALDA (B.K. HALDAR) R)R) R) (DIVA SINGH) (DIVA SINGH) (DIVA SINGH) (DIVA SINGH) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED: 29.8.2011 VEENA COPY OF THE ORDER FORWARDED TO:- ITA NOS.3344,3345 /DEL/2011 A.YS. 2005-06 3 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER DEPUTY REGISTRAR, ITAT.