Surya Kant, New Delhi V. ITO, New Delhi

ITA 3709/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77754 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMINDER KAUR
• Assessee Lawyers: SURESH K GUPTA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER I.T.A.NO.3709/DEL/2013 ASSESSMENT YEAR : 2008-09 SURYA KANT, VS INCOME TAX OFFICER, FLAT NO. 73, WARD -21(1), POCKET NO. 14, NEW DELHI. SECTOR 24, NEW DELHI-110085 (PAN: BIAPS7419G) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURES H K. GUPTA RESPONDENT BY : SHRI PARMINDER KAUR, SR. DR O R D E R PER CHANDRAMOHAN GARG, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- XXII, NEW DELHI DATED 26.02.2013 FOR ASSESSMENT YE AR 2008-09. 2. WE HAVE HEARD RIVAL ARGUMENTS OF BOTH THE PART IES AND CAREFULLY PERUSED THE RECORD. AT THE OUTSET, LD. COUNSEL APP EARING FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TOWARDS IMPUGNED ORDER AND SUBM ITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL WITHOUT ADJUDICATIN G THE MERITS OF THE CASE, THEREFORE, THE ASSESSEE WAS DEPRIVED OF RIGHT TO BE HEARD WHICH IS A CLEAR VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. LD. CO UNSEL FURTHER SUBMITTED THAT 2 THE CASE MAY BE RESTORED TO THE FILE OF THE LD. CIT (A) FOR ADJUDICATION ON MERITS. LD. DR SUBMITTED THAT IF IT IS FOUND APPRO PRIATE, THEN HE HAS NO SERIOUS OBJECTION IF THE CASE IS RESTORED TO THE FI LE OF CIT(A) FOR FRESH ADJUDICATION OF THE FIRST APPEAL OF THE ASSESSEE. 3. ON CAREFUL CONSIDERATION OF ABOVE SUBMISSIONS AN D ON CAREFUL PERUSAL OF THE IMPUGNED ORDER, WE OBSERVED THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT ADJUDICATING THE SAM E ON MERITS FOLLOWING THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS B.N. BHATTACHARGEE (1977) 118 ITR 461 (SC) AND DECISION OF ITAT DELHI IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. REPORTE D AS 38 ITD 320 (DEL). FROM CAREFUL PERUSAL OF THE IMPUGNED ORDER AS WELL AS DECISIONS RELIED BY LD. CIT(A), WE OBSERVE THAT THE FIRST APP ELLATE AUTHORITY I.E. CIT(A) IS DUTY BOUND TO ADJUDICATE THE APPEAL ON MERITS EV EN IF THE APPELLANT OR HIS AUTHORIZED REPRESENTATIVE REMAIN ABSENT DURING THE PROCEEDINGS. WE FOUND THAT THE CIT(A) MISUNDERSTOOD THE RATIO OF THE DECI SION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS B.N. BHATTACHARGEE (SUP RA) AND DECISION OF ITAT DELHI IN THE CASE OF CIT VS MULTIPLAN INDIA LT D. (SUPRA). ACCORDINGLY, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE W ITH THE DIRECTION THAT THE CIT(A) SHALL DECIDE THE FIRST APPEAL OF THE ASSESSE E AFRESH BY AFFORDING DUE OPPORTUNITY OF HEARING FOR THE ASSESSEE. 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS POSED OF WITH THE DIRECTIONS TO THE LD. CIT(A) AS MENTIONED HEREINABO VE AND THE APPEAL IS DEEMED TO BE TREATED AS ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JUNE, 2014. SD/- SD/- ( R.S. SYAL ) (CHANDRA MOHAN G ARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 13 TH JUNE 2014 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSTT. REGISTRAR