Dhani Ram, New Delhi V. ITO, New Delhi

ITA 3732/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69653 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO. 3732/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 3732/DEL/2013 A.Y. : 200 9 - 10 DHANI RAM H.NO. 156, PKT. B-9, DDA FLATS, SECTOR-5, ROHINI, DELHI 110 085 (PAN: AENP3894N) VS. INCOME TAX OFFICER, WARD 21(1), NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. NIDHI SRIVASTAVA, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXII, NEW DELHI DATED 26.2.2013 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. THE GROUNDS RAISED READ AS UNDER:- I) THAT THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL IN LIMINE. ACCORDING TO THE WELL ESTABLISHED LAW, LD. CIT(A) IS REQUIRED TO DISPOSE OFF THE APPE AL ON MERITS INSTEAD OF DISMISSING THE SAME IN LIMINE. II) THAT THE SUB-SECTION (6) OF SECTION 250 PROVIDE S THAT THE ORDER OF THE CIT(A) HAS TO BE IN WRITING AND TH E SAME HAS TO BE A SPEAKING ORDER GIVING REASONS FO R ITA NO. 3732/DEL/2013 2 THE DECISION ON ALL THE ISSUES RAISED IN THE APPEAL . THE CIT(A) HAS NOT PASSED A SPEAKING ORDER. III) THAT THE APPELLANT WAS NOT PROVIDED DUE AND PR OPER OPPORTUNITY TO PRESENT AND REPRESENT HIS CASE. IV) THAT THE APPELLANT CRAVES LEAVE TO ADD/AMEND AN Y/ ALL THE GROUNDS OF APPEAL AS TAKEN ABOVE. 3. IN THIS CASE ASSESSMENT WAS FRAMED U/S. 143(3) OF THE INCOME TAX ACT, 1961. THE ASSESSING OFFICER DETERMINED TH E TAXABLE INCOME OF RS. 42,43,176/- AS AGAINST THE RETURNED INCOME OF RS. 1,90,314/-. 4. UPON ASSESSEES APPEAL LD. CIT(A) OBSERVED THAT DESPITE NOTICE ON TWO OCCASIONS, THE ASSESSEE DID NOT APPEAR FOR H EARING. ACCORDINGLY, LD. CIT(A) HELD THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTING HIS APPEAL, THEREFORE, HE DISMISSED THE APPEAL AT THE VERY OUTSET. 5. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPE AL BEFORE US. 6. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WE FI ND THAT THE CASE CAN BE DISPOSED OFF BY HEARING THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSING THE RECORDS. WE FIND THAT IN THE GRO UNDS OF APPEAL, THE ASSESSEE HAS RAISED THE GROUND THAT LD. CIT(A) HAS ERRED IN AS MUCH AS HE IS REQUIRED TO DISPOSE OFF THE APPEAL O N MERITS INSTEAD OF DISMISSING THE SAME IN LIMINE. FURTHERMORE, IT H AS BEEN SUBMITTED THAT THE ASSESSEE HAS NOT BEEN PROVIDED DUE AND PRO PER OPPORTUNITY TO PRESENT AND REPRESENT THIS CASE. 7. WE HAVE CAREFULLY CONSIDERED THE ABOVE. WE FIN D THAT IT IS A WELL SETTLED LAW THAT EVEN THE ADMINISTRATIVE ORDER S HAVE TO BE ITA NO. 3732/DEL/2013 3 CONSISTENT WITH THE RULE OF NATURAL JUSTICE. IN TH IS VIEW OF THE MATTER, WE REMIT THE ISSUE TO THE FILE OF THE LD. CIT(A) AN D LD. CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER, AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05/12/2013. SD/- SD/- [ [[ [I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 05/12/2013 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES