Rajesh Goyal, Delhi V. ACIT, New Delhi

ITA 3449/DEL/2013

• Counselvise Citation: 344920114 RSA 2013
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJKESH GOYAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.3449/DEL/2013 ASSESSMENT YEAR : 2009-10 SHRI RAJESH GOYAL, ACIT, C/O S.B. GARG & CO., CIRCLE-27 (1), 20/17, SHAKTI NAGAR, NEW DELHI. DELHI. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AEMPG AEMPG AEMPG AEMPG- -- -2089 2089 2089 2089- -- -P PP P APPELLANT BY : SHRI RAJKESH GOYAL. RESPONDENT BY : MS. MEENAKSHI VOHRA. ORDER PER TS KAPOOR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT(A) DATED 18.3.2013. THE ASSESSEE HAS TAKEN FIVE GR OUNDS OF APPEALS. THE FIRST GROUND OF APPEAL TAKEN BY THE ASSE SSEE IS THAT HE WAS NOT PROVIDED SUFFICIENT OPPORTUNITY BY THE ASSESSING OFFICER AND LD CIT(A). 2. AT THE TIME OF HEARING BEFORE US THE ASSESSEE HIMSEL F APPEARED AND REQUESTED FOR ADJOURNMENT ON THE GROUND THAT HE HAD SUFFERED LOSSES IN BUSINESS AND THEREFORE WAS SHORT OF FUNDS AND THER EFORE COULD NOT APPOINT ANY COUNSEL TO PREPARE OR ARGUE HIS CASE. THE ASSESSEE WAS ASKED AS TO WHY HE DID NOT ATTEND THE PROCEEDINGS BEFORE LD CIT(A) TO WHICH HE REPLIED THAT HE HAD BEEN GOING T O LD CIT(A)S OFFICE ITA NO3449/DEL/2013 2 ON THE DATE OF HEARING BUT LD CIT(A) DID NOT ENTERT AIN HIM AND ASKED HIM TO PRESENT HIS CASE THROUGH SOME COUNSEL. 3. THE LD DR ON THE OTHER HAND STRONGLY OBJECTED TO ASSESSEES ARGUMENTS OF HAVING NOT BEEN PROVIDED SUFFICIENT OPPO RTUNITY AND INVITED OUR ATTENTION TO PAGE 1 & 2 OF ASSESSMENT ORDER AND ARGUED THAT MORE THAN SIX NOTICES WERE ISSUED AND ONLY THEN ASSE SSEE APPEARED AND SIMILARLY OUR ATTENTION WAS INVITED TO L D CIT(A)S ORDER. IN VIEW OF THE ABOVE, IT WAS ARGUED THAT ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAS GONE THRO UGH THE MATERIAL ON RECORD. WE FIND THAT LD CIT(A) HAD ISSUE D THREE NOTICES AND HAD CLAIMED THAT ASSESSEE DID NOT APPEAR BEFORE HIM NO R HE FILED ANY WRITTEN SUBMISSIONS WHEREAS BEFORE US THE ASSESSEE HIMSELF AP PEARED AND STATED THAT HE HAD BEEN GOING TO LD CIT(A)S OFFI CE ON THE DATE OF HEARING AND LD CIT(A) DID NOT HEAR HIM. THEREFORE, KEEPING IN VIEW THE SUBSTANTIAL JUSTICE, WE ARE OF THE OPINION THAT ASSESSEE BE GIVEN AN OPPORTUNITY TO PRESENT HIMSELF AND DEFEND HIS CASE PERSO NALLY BEFORE LD CIT(A) AND LD CIT(A) IS ALSO DIRECTED TO HEAR THE ASSESSE E IN PERSON IF HE IS NOT ABLE TO ENGAGE SOME COUNSEL AND HE SHOULD N OT DENY THE OPPORTUNITY OF BEING HEARD ONLY ON THE GROUND THAT HE WANTED TO ARGUE HIMSELF. AT THE SAME TIME IT IS HOPED THAT OPPORTUNITY GIVEN TO ASSESSEE WILL BE UTILIZED BY HIM PROPERLY BY PARTICIPAT ING IN THE PROCEEDINGS AND IS NOT ABUSED BY HIM AS COURTS TAKE A VERY SERIOUS VIEW OF ABUSE OF LEGAL PROCESS. THEREFORE, IN VIEW OF THE ABOVE, GROUND NO.1 IS ALLOWED FOR STATISTICAL PURPOSES. SINCE WE HAVE DECIDED THE FIRST GROUND IN FAVOUR OF ASSESSEE, ALL OTHER GROUNDS HAVE BEC OME INFRUCTUOUS AND NEED NO ADJUDICATION. ITA NO3449/DEL/2013 3 4. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSE SSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 3RD DAY OF DECEMBER, 2013. SD/- SD/- (DIVA SINGH) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. .12.2013. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. (ITAT, NEW DELHI). DATE OF HEARING 3.12.2013 DATE OF DICTATION 3.12.2013 DATE OF TYPING 3.12.2013 DATE OF ORDER SIGNED BY 3.12.2013 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.