M/s. Alka Gupta, Delhi V. ITO, New Delhi

ITA 4056/DEL/2013

• Counselvise Citation: 405620114 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-09-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 01-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: SHINKA NAGPAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 4056/ DEL/201 3 (ASSESSMENT YEAR - 2009 - 10 ) ALKA GUPTA, C/O - SH.S.K.GAMBHIR, ADVOCATE, 602, SACHDEVA COMMUNITY CENTRE, DELHI - 110092. PAN - AAGPG3119A (APPELLANT) VS ITO, WARD - 20(4), NEW DELHI (RESPONDENT) APPELLANT BY SH. C.S.ANAND, ADV. & SHINKA NAGPAL, ADV. RESPONDENT BY Y.KAKKAR, DR ORDER PER DIVA SINGH, JM TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 18 . 01 .201 3 OF THE CIT(A) - XXII, NEW DELHI PERTAINING TO 2009 - 10 ASSESSMENT YEAR . ALTHOUGH VARIOUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEE IN THE PRESENT APPEAL HOWEVER THE PARTIE S WERE HEARD ONLY IN RESPECT OF GROUND NOS. - 1 TO 3 WHICH READ AS UNDER: - 1. THAT THE LD. CIT(A) HAS ERRED IN DISMISSING THE ASSESSEE S APPEAL ON THE GROUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 2. THAT THE LD. CIT(A) HAS ERRED IN NOT IS SUING A NOTICE OF HEARING OF APPEAL TO THE ASSESSEE AT HER PRESENT ADDRESS (CHANGED ADDRESS), THE INTIMATION OF WHICH HAD BEEN GIVEN BY THE ASSESSEE VIDE HER LETTER FILED IN HIS OFFICE ON 16.01.2013 I.E. PRIOR TO THE DATE OF PASSING THE IMPUGNED APPELLATE ORDER DT. 18.01.2013. 3. THAT THE LD. CIT(A) HAS ERRED IN DISPOSING OFF THE ASSESSEE S APPEAL WITHOUT EFFECTIVE GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE ASSESSEE CHALLENGED THE ADDITIONS MADE BY THE AO IN THE RETURNED INCOME OF THE ASSESSEE BY HIS ORDER U/S 143(3) WHICH WAS ASSESSED AT AN INCOME OF RS.53,62,570/ - AS AGAINST THE RETURNED 2 I.T.A .NO. - 4056 /DEL/201 3 INCOME OF RS.3,47,970/ - . THE CIT(A) IN APPEAL CONFIRMED THE ADDITIONS MADE IN VIEW OF THE FACT THAT THE NOTICE COULD NOT BE SERVED UPON THE ASSESSEE AS PER PARA 7 OF THE ORDER. CONSEQUENTLY THE APPEAL OF THE ASSESSEE WAS DISMISSED VIDE PARA 8 APPLYING CIT VS MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.). 3. THE LD. AR INVITING ATTENTION TO LETTERS DATED NIL RECEIVED IN THE DIARY OF THE CIT(A ) AS PER THE STAMP OF 16.01.2013 AND LETTER DATED 16.05.2013 RECEIVED IN THE CONCERNED OFFICE AS PER THE STAMP DATED 21.05.2013 STATING TH AT THE ASSESSEE S ADDRESS HAS BEEN CHANGED TO 51, SECOND FLOOR, TAGORE PARK, DELHI - 09. IN THESE CIRCUMSTANCES IT WAS HIS SUBMISSION THAT THE ORDER PASSED WITHOUT A VALID SERVICE OF NOTICE OF HEARING BE SET ASIDE. 4. THE LD. SR. DR CONSIDERING THE SUBMISS IONS AND THE EVIDENCE MERELY RELIED UPON THE IMPUGNED ORDER. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD ON A CONSIDERATION OF THE SAME, WE ARE OF THE VIEW THAT IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE NOT ICE SERVED UPON THE ADDRESS WHERE THE ASSESSEE ADMITTEDLY WAS NOT RESIDING CANNOT BE SAID TO BE A NOTICE IN THE EYES OF LAW. IT IS FURTHER SEEN THAT THE IMPUGNED ORDER DOES NOT MEET THE STATUTORY REQUIREMENTS WHICH ARE SET OUT IN SECTION 250(6) OF THE AC T WHICH MANDATES THAT THE CIT(A) SHALL PASS A SPEAKING ORDER , THE SPECIFIC SUB - SECTION IS REPRODUCED HEREUNDER FOR READY - REFERENCE: - 250. (1) . (2) (3) (4 ) . (5) . (6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. (6A)................................................................... 5.1 . IN VIEW OF THE ABOVE THE CONCLUSION SET OUT IN PARA 9 BASED ON PARAS 7 & 8 OF THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUE IS RESTORED TO THE FILE OF THE CIT(A ) 3 I.T.A .NO. - 4056 /DEL/201 3 WITH THE DIRECTI ON TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE ASSESSEE SHALL BE AFFORDED A REASONABLE OPPORTUNITY OF BEING HEARD. THE ORDER WAS PRONOUNCED IN THE PRESENCE OF THE PARTIES AT THE TIME OF HEARING ITSELF. 6 . IN THE RESULT, APPE AL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 4 T H OF NOVEMBER 2014. S D / - S D / - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 4 / 1 1 /2014 *AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI