Shri Satya Pal Jindal, Gurgaon V. ACIT, New Delhi

ITA 3528/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8158 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K BANSAL SENIOR
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

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 DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 3528/DEL/2015 3528/DEL/2015 3528/DEL/2015 3528/DEL/2015 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2010 2010 2010 2010 - -- - 11 1111 11 SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, K KK K- -- -1446, PALAM VIHAR, 1446, PALAM VIHAR, 1446, PALAM VIHAR, 1446, PALAM VIHAR, GURGAON GURGAON GURGAON GURGAON 1 11 124 107, 24 107, 24 107, 24 107, HARYANA. HARYANA. HARYANA. HARYANA. PAN : AAGPJ2783B. PAN : AAGPJ2783B. PAN : AAGPJ2783B. PAN : AAGPJ2783B. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -19(1), 19(1), 19(1), 19(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR, CA. RESPONDENT BY : SHRI N.K. BANSAL, SENIOR DR. DATE OF HEARING : 15.04.2019 15.04.2019 15.04.2019 15.04.2019 DATE OF PRONOUNCEMENT : 16.04.2019 16.04.2019 16.04.2019 16.04.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2010-1 1 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-12, NEW DELHI DATED 16 TH MARCH, 2015. 2. GROUND NOS.1 & 2 OF THE ASSESSEES APPEAL READ AS UNDER :- 1. THAT THE ORDER DATED 16-03-2015 PASSED U/S 250 OF THE INCOME-TAX ACT, 1961 BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) 12, NEW DELHI IS AGAINST LAW AND FACTS ON THE FILE IN AS MUCH AS HE WAS NOT JUSTIFIED TO DECIDE THE APPEAL WITHOUT GIVING SUFFICIENT AND REA SONABLE OPPORTUNITY TO THE APPELLANT. 2. THAT THE ORDER DATED 16-03-2015 PASSED U/S 250 OF THE INCOME-TAX ACT, 1961 BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) 12, NEW DELHI IS AGAINST LAW AND ITA-3528/DEL/2015 2 FACTS ON THE FILE IN AS MUCH AS HE FAILED TO APPRECIAT E THE FACT THAT THE NOTICES DATED 04-02-2015 AND 23-02-201 5 WERE RECEIVED BY THE APPELLANT MUCH AFTER THE DATE OF FIXATION OF APPEALS I.E. ON 11-02-2015 AND 03-03-20 15 RESPECTIVELY. 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT LEARNED CIT(A) DECIDED THE APPEAL EX-PA RTE AFTER ISSUING TWO NOTICES FOR HEARING. THE FIRST NOTICE WAS DATED 4 TH FEBRUARY, 2015 AND THE APPEAL WAS FIXED FOR HEARING ON 11 TH FEBRUARY, 2015. THE SECOND NOTICE WAS DATED 23 RD FEBRUARY, 2015 AND THE APPEAL WAS FIXED FOR HEARING ON 3 RD MARCH, 2015. HE STATED THAT BOTH THE ABOVE NOTICES WERE SERVED AFTER THE DATE OF HEARING AND THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER. HE, THE REFORE, REQUESTED THAT THE ORDER OF LEARNED CIT(A) SHOULD BE SET ASIDE AND HE SHOULD BE DIRECTED TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF LEARNED CIT(A). 5. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS AN D PERUSED THE MATERIAL PLACED BEFORE US. THOUGH THE ORDER OF LEARNED CIT(A) IS EX-PARTE BUT THE CIT(A) HAS NOT MENTIONED IN THE ORD ER WHEN THE NOTICE FOR HEARING WAS ISSUED AND SERVED UPON THE ASSESSEE AND WH EN WAS THE DATE OF HEARING FIXED. IN THE ABSENCE OF ANY SUC H DETAIL IN THE ORDER OF THE LEARNED CIT(A), THE FACTS STATED BY THE LEARNED COUNSEL FOR THE ASSESSEE REMAIN UNCONTROVERTED THAT NO ADEQUATE OPP ORTUNITY OF BEING HEARD WAS ALLOWED. IN VIEW OF THE ABOVE, WE D EEM IT APPROPRIATE TO SET ASIDE THE ORDER OF LEARNED CIT(A) AND RESTORE T HE MATTER TO HIS FILE. WE DIRECT HIM TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY ISSUING NOTICE OF HEARING WELL IN ADVANCE SO T HAT THE SAME ITA-3528/DEL/2015 3 CAN BE PROPERLY SERVED UPON THE ASSESSEE IN TIME. THER EAFTER, HE SHOULD READJUDICATE THE ISSUES RAISED BEFORE HIM IN ACCO RDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 16.04.2019. SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, SHRI SATYA PAL JINDAL, K KK K- -- -1446, 1446, 1446, 1446, PALAM VIHAR, GURGAON PALAM VIHAR, GURGAON PALAM VIHAR, GURGAON PALAM VIHAR, GURGAON 124 107, 124 107, 124 107, 124 107, HARYANA. HARYANA. HARYANA. HARYANA. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -19(1), NEW DELHI. 19(1), NEW DELHI. 19(1), NEW DELHI. 19(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR