Govind Ram & Party Group, Delhi V. ITO, New Delhi

ITA 3720/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2868 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 22-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. K. N. CHARY , JM ITA NO. 3720 /DEL/2016 : ASSTT. YEAR : 2001 - 02 GOVIND RAM & PARTY GROUP, C/O R.K. JAIN, ADV., AJ - 28A, SHALIMAR BAGH, DELHI - 110088 VS INCOME TAX OFFICER, WARD - 2 0(4 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A DFG0703H ASSESSEE BY : NONE REVENUE BY : SH. ARUN KUMAR YADAV , SR. DR DATE OF HEARING : 14 .12 .201 7 DATE OF PRONOUNCE MENT : 18 .12 .201 7 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASS ESSEE AGAINST THE ORDER DATED 28.03 .2016 OF LD. CIT(A ) - 12 , NEW DELHI . 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE CONFIRMATION OF PENALTY LEVIED BY THE AO U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 3 . DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. WE, THEREFORE, D ECIDE D THE APPEAL EX - PARTE , AFTER HEARING THE LD. DR WHO SUPPORTED THE ORDERS PASSED BY THE AUTHORITIES BELOW. ITA NO . 3720 /DE L/2016 GOVIND RAM & PARTY GROUP 2 4. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DECIDING THE ISSUE ON MERIT BY PASSING TH E EX - PARTE ORDER. THE RELEVANT OBSERVATIONS OF THE LD. CIT(A) IN PARAS 9.2 & 9.3 ARE AS UNDER: 9.2 THE THEN CIT(A) VIDE HIS LETTER DATED 12.10.2007 HAD OBTAINED THE PARA - WISE COMMENTS OF ASSESSING OFFICER ON THE CONTENTIONS OF APPELLANT. ASSESSING OFFICE R VIDE HIS LETTER DATED 09.10.2007 HAS SUBMITTED HER REPORT, A COPY OF WHICH WAS GIVEN TO APPELLANT. APPELLANT HAS SUBMITTED HIS REPLY ON 28.01.2009. APPELLANT HAS BEEN ISSUED VARIOUS NOTICES U/S 250, FIXING HIS CASE FOR HEARING, TH E DETAILS OF WHICH ARE A S UNDER : - S.NO. NOTICE ISSUED ON CASE FIXED FOR REMARKS 1. 04.12.2015 22.12.2015 RECEIVED BACK UNSERVED 2. 12.02.2016 22.02.2016 SERVED 3. 23.02.2016 15.03.2016 RECEIVED BACK UNSERVED 9.3 THEREFORE, IT IS APPARENT THAT APPELLANT IS NOT INTERESTED IN PURSUING HIS APPEAL. 5 . IN THE PRESENT CASE, FROM THE ABOVE OBSERVATIONS OF THE LD. CIT(A), IT IS CLEAR THAT THE LAST NOTICE FOR HEARING WAS NOT SERVED UPON THE ASSESSEE. THE LD. CIT(A) SIMPLY MENTIONED THAT THE NOTICE ISSUED ON 23.02.2016 FOR FIXING THE CASE ON 15.03.2016 WAS RECEIVED BACK UNSERVED. ITA NO . 3720 /DE L/2016 GOVIND RAM & PARTY GROUP 3 HOWEVER, NO REASON HAS BEEN GIVEN FOR NON SERVICE OF THE NOTICE. IT IS ALSO NOT CLEAR AS TO WHETHER ANY EFFORT WAS MADE TO SERVE THE NOTICE ON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEM NED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND REMAND THE ISSUE 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 ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE COURT ON 18 /12 / 2017 ) SD/ - SD/ - (K. N. CHARY ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 /12 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR