ITO, New Delhi V. Sh. Krishna Kumar, New Delhi

ITA 3731/DEL/2013

• Counselvise Citation: 373120114 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRISH BEDI
• Keywords: Opportunity of being heard
• Section: 68; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. KULDIP SINGH, JM ITA NO. 3731/DEL./2013 : ASSTT. YEAR : 2008-09 ITO WARD-26(4) 18 TH FLOOR, BLOCK E-2, CIVIC CENTRE NEW DELHI VS KRISHNA KUMAR FLAT NO. 2, ANTRIKISHA APARTMENT F-BLOCK VIKASPURI NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AQQPK3870L APPELLANT BY : SH.AMR ISH BEDI, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 1.09.2015 DATE OF PRONOUNCEMENT : 1.09.2015 ORDER PER N.K. SAINI, A.M. THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DATED 14.03.2013 OF THE LD. CIT(A)-XXIV, NEW DELHI. 2. DURING THE COURSE OF HEARING NOBODY WAS PRES ENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT, EA RLIER, WHENEVER THE CASE WAS FIXED FOR HEARING, THERE WAS NO REPRE SENTATION FROM THE ASSESSEE SIDE. WE, THEREFORE, ARE CONSTRAINED TO DI SPOSE OFF THIS APPEAL EX-PARTE QUA THE ASSESSEE, ON MERIT AFTER HE ARING THE LD. DR. ITA NO.3731/DEL/2013 2 3. THE ONLY RELEVANT GROUND RAISED IN THIS APPEA L READS AS UNDER :- DELETING THE UNEXPLAINED CASH DEPOSITS U /S 68 OF THE I.T.ACT AMOUNTING TO RS. 21,82,200/- SHOWN ON ITS D ATA. 4. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESS EE FILED THE RETURN OF INCOME ON 05.08.2008 DECLARING AN INCOME OF RS. 2,5 1,920/-, HOWEVER THE ASSESSMENT WAS FRAMED BY THE AO, EX PAR TE U/S 144 OF THE ACT AT AN INCOME OF RS. 25,34,115/-. 5. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTE R TO THE LD. CIT(A) WHO SUSTAINED THE ADDITION MADE BY THE AO BY PASSI NG THE EX PARTE ORDER. THE LD. CIT(A) SIMPLY MENTIONED THAT A SHOW CAUSE NOTICE WAS ISSUED TO THE ASSESSEE FOR HEARING ON 11.03.2013 AN D ON THE SAID DATE NOBODY HAS ATTENDED. HOWEVER, IT IS NOT BROUGHT ON RECORD AS TO WHETHER THE AFORESAID NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE OR NOT. IT IS WELL SETTLED THAT NOBODY SHOULD BE CO NDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PERTAM. WE THEREFORE DEEM IT APPROPRIATE TO SET ASIDE THIS CASE TO THE FILE OF T HE AO TO BE DECIDED AFRESH INACCORDANCE WITH LAW AFTER PROVIDING DUE AN D REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.3731/DEL/2013 3 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 01/09/2015). SD/- SD/- (KULDIP SINGH) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 / 09/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.3731/DEL/2013 4 DATE INITIAL 1. DRAFT DICTATED ON 01.09.2015 2. DRAFT PLACED BEFORE AUTHOR 01.09.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.