Sh. Krishan Kumar Soni, V. ITO, Bhiwani

ITA 3487/DEL/2008

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8898 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 10-02-2015
• Assessment Year: 1998-1999
• Appeal Filed On: 24-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: SHI V RATAN
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. C. M. GARG , JM ITA NO. 3487/DEL/2008 : ASSTT. YEAR : 1998 - 99 SH. KRISHAN KUMAR SONI, 5909/3, BLOCK - 4, DEV NAGAR, KAROL BAGH, DELHI - 110005 VS ITO, WARD - I, BHIWANI - 127021 (APPELLANT) (RESPONDENT) PAN NO. ASSESSEE BY : SH. SHIV RATAN, ADV. REVENUE BY : MS. PARWINDER KAUR , SR. DR DATE OF HEARING : 10 .02 .2015 DATE OF PRONOUNCEMENT : 10 .02 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 19.09.2008 OF LD. CIT(A) , ROHTAK. 2. THE ASSESSEE HAS RAISED AS MANY AS 13 GROUNDS IN THIS APPEAL AND THE MAIN GRIEV ANCE VIDE GROUND NOS. 1 TO 7 RELATES TO THE ACTION OF THE LD. CIT(A) IN DISMISSING THE APPEAL EX - PARTE IN LIMINIE WITHOUT DISCUSSING THE CASE ON MERIT. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 27.07.1999 DECLARING AN INCOME OF RS. 55,680/ - . LATER ON, THE CASE WAS REOPENED BY ISSUING THE NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) ON 28.03.2003. THE AO FRAMED ITA NO. 3487 /DEL /2008 KRISHAN KUMAR SONI 2 THE ASSESSMENT U/S 143(3)/147 OF THE ACT AND MADE THE ADDITIONS OF RS. 21 ,64,000/ - U/S 69D OF THE ACT. 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINIE BY OBSERVING THAT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS ON 19.09.2008 AND SOUGHT THE ADJOURNMENT ON THE GROUND THAT HIS ADVOCATE COULD NOT ATTEND THE PROCEEDINGS BECAUSE OF RAINS. 5. NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COUNSEL OF THE ASSESSEE WAS STUCK - UP IN FLOODS IN BHIWANI AND FURNISHED THE AFFIDAVIT IN THAT REGARD. IT WAS ALSO STATED THAT THE LD. CIT(A) DID NOT ADJUDICATE THE ISSUES RAISED BY THE ASSESSEE ON MERIT EVEN WHEN THE WRITTEN SUBMISSIONS WERE FILED. HE REQUESTED THAT THE CASE MAY BE RESTORED TO THE LD. CIT(A) TO BE ADJUDICATED ON MERIT AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. DR IN HER RIVAL SUBMISSIONS, ALTHOUGH SUPPORTED THE ORDER OF THE AO BUT DID NOT OBJECT IF THE CASE IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED ON MERIT. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE IT IS NOTICED THAT THE LD. CIT(A) DID NOT ADJUDICATE THE APPEAL OF THE ASSESSEE ON MERIT EVEN WHEN THE WRITTEN SUBMISSIONS WERE FURNISHED BEFORE HIM. IT IS ALSO NOTICED THAT THE ASSESSEE HIMSELF WAS ITA NO. 3487 /DEL /2008 KRISHAN KUMAR SONI 3 PRESENT BEFORE THE LD. CIT(A) BUT HIS AUTHORIZED REPRESENTATIVE (ADVOCATE) COULD NOT APPEAR ON ACCOUNT OF FLOOD, HOWEVER, THE LD. CIT(A) DID NOT GRANT THE ADJOURNMENT SO UGHT BY THE ASSESSEE. IT, THEREFORE, APPEARS THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT GIVEN TO THE ASSESSEE AND EVEN THE CASE WAS NOT ADJUDICATED ON MERIT. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERA M PART E M . W E, THEREFORE, CONSIDERING THE TOTALITY OF THE FACT DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND NOT TO SEEK UNWARRANT ED OR UNREASONABLE ADJOURNMENTS. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE OPEN COURT ON 10 /02 /2015 ) SD/ - SD/ - ( C. M GARG ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 /02 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELL ANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR