Sh. Sanjay Sharma, New Delhi V. ITO, New Delhi

ITA 3940/DEL/2014

• Counselvise Citation: 394020114 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 29-09-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 09-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.3940/DEL/2014 ASSESSMENT YEAR : 2005-06 SANJAY SHARMA, FLAT NO.432, TOWER-II, MOUNT KAILASH, NEW DELHI. PAN: AMSPS0384F VS. ITO, WARD-32(3), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 29.09.2015 DATE OF PRONOUNCEMENT: 29.09.2015 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 14.3.2014 CONFIRMING PENALT Y OF RS.3,65,300/- IMPOSED BY THE ASSESSING OFFICER (AO) U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 IN RELATION TO THE ASSESSMENT YEAR 2005- 06. ITA NO.3940/DEL/2014 2 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEV ANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSE E DESPITE NOTICE. AS SUCH, I AM PROCEEDING TO DISPOSE OF THIS APPEAL EX PARTE QUA THE ASSESSEE. IT IS OBSERVED THAT THE AO HAS MADE ADDITION OF RS.10, 79,500/-. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE BECAUSE THE NOTICES ISSUED TO THE ASSESSEE WERE NOT PROPERLY RESPONDED. FIRST GROUND OF THE APPEAL IS AGAINST NON-GRANTING OF ADEQUATE OPPORTUN ITY OF HEARING BY THE LD. CIT(A). WITHOUT GOING INTO THE MERITS OF THE CASE, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUAT ELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO TH E FILE OF CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL ON MERITS, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 9 TH SEPTEMBER, 2015. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 29 TH SEPTEMBER, 2015. ITA NO.3940/DEL/2014 3 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI