Sh. Mahinder Singh Bedi, New Delhi V. ACIT, New Delhi

ITA 3577/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4805 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 03-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHEFALI SWAROOP
• Assessee Lawyers: DR ANTHWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DLEHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER IN I.T.A. NOS.3577, 3578 & 3579/DEL/2015 ASSESSMENT YEARS: 2006-07, 2008-09 & 2009-10 SHRI MAHINDER SINGH BEDI, VS ASSTT. COMMI SSIONER OF INCOME-TAX, C/O 1512-T, WAZIR NAGAR, CENTRAL CIRCLE-11, N EW DELHI. KOTLA MUBARAKPUR, NEW DELHI. (PAN: AAIPB2762Q ) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI D.R. ANTHWAL, ADVOCATE RESPONDENT BY: SMT. SHEFALI SWAROOP, CIT DR DATE OF HEARING: 30.07.2018 DATE OF PRONOUNCEMENT: 01.08.2018 ORDER PERBENCH THESE THREE APPEALS ARE DIRECTED AGAINST THE ORDER DATED 30.8.2013 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XXXI (HEREINAF TER REFERRED TO AS THE LD. CIT(A)) FOR THE ASSTT. YEARS 2006-07, 2008-09 AND 2009-10. 2 2. AT THE OUTSET, LEARNED AR SUBMITTED THAT THE IMP UGNED ORDERS ARE EX PARTE IN NATURE AND THE REASON FOR NON APPEARANCE OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY WAS THE NON SERVICE OF NOTICE. HE EXPLAINED THAT THE NOTICE WAS SENT TO THE PROPERTY WHICH WAS SOLD BY THE ASSESS EE AND THAT IS THE REASON WHY THE NOTICE WAS NOT SERVED UPON THE ASSESSEE. HE SUBMITTED THAT VIDE S.NO.24 OF FORM NO.36, THE ASSESSEE FURNISHED THE C ORRECT ADDRESS NOW, WHICH IS AS FOLLOWS: SHRI MANINDER SINGH BEDI, C/O 1512-T, WAZIR NAGAR, KOTLA MUBARAKPUR, NEW DELHI -110003. 3. LEARNED DR SUBMITTED THAT IT WAS FOR THE ASSESSE E TO FURNISH THE CORRECT ADDRESS. 4. INASMUCH AS, THE IMPUGNED ORDERS ARE EX PARTE IN NATURE AND THE ASSESSEE PROPERLY EXPLAINED THAT THE NOTICE WAS SENT TO THE ADDRESS AT THE PROPERTY WHICH WAS SOLD AWAY BY THE ASSESSEE, WE ARE OF THE CONSIDER ED OPINION THAT IT IS A FIT CASE TO GRANT AN OPPORTUNITY TO THE ASSESSEE TO PUT FORTH HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY, SINCE ALL OUR ENDEAVOUR IS TO SEE THAT THE JUST TAX LIABILITY OF THE ASSESSEE IS DETERMINED. FURTHER, WHEN AN EX PAR TE ORDER IS SET ASIDE, THE HIGHEST THAT WOULD HAPPEN IS THAT A CAUSE COULD BE DECIDED ON MERITS. NO PARTY CAN CLAIM ANY VESTED RIGHT IN PERPETUATION OF THE E X PARTE ORDERS. 5. WITH THIS VIEW OF THE MATTER, WE SET ASIDE THE I MPUGNED ORDERS AND REMAND THE MATTER BACK TO THE FILE OF THE CIT(A) TO DISPOSE THEM AFRESH AFTER ISSUING NOTICE TO THE ADDRESS GIVEN ABOVE AND AFFOR DING AN OPPORTUNITY TO THE ASSESSEE. 3 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01ST AUGUST, 2018. SD/- SD/- (G.D. AGRAWAL) (K. NARASIMHA CHARY) HONBLE PRESIDENT JUDICIAL MEMBER DATED: 01ST AUGUST, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR, ITAT DRAFT DICTATED ON 30.07.2018 DRAFT PLACED BEFORE AUTHOR 30.07.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 30.07.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 0 1 . 0 8 . 2 0 1 8 APPROVED DRAFT COMES TO THE SR.PS/PS 0 1 . 0 8 . 2 0 1 8 KEPT FOR PRONOUNCEMENT ON 0 1 . 0 8 . 2 0 1 8 DATE OF UPLOADING ON THE WEBSITE 0 1 . 0 8 . 2 0 1 8 FILE SENT TO THE BENCH CLERK 0 1 . 0 8 . 2 0 1 8 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.