SUDHIR KUMAR, NEW DELHI V. ACIT, CIRCLE- 17, NEW DELHI

ITA 4146/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3872 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.4146/DEL/2017 ASSESSMENT YEAR : 2012-13 SUDHIR KUMAR NEW DELHI VS. ACIT, CIRCLE-17 NEW DELHI PAN : AGEPK671 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. AMIT JAIN, SR. DR DATE OF HEARING : 25-10-2017 DATE OF PRONOUNCEMENT : 27-10-2017 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 13 TH JANUARY, 2016 OF THE CIT(A)-, NEW DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. NON-APPEARED ON BEHALF OF THE ASSESSEE. THEREFO RE, THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECOR D AND AFTER HEARING THE LD. DR. 3. GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE C ASE THE ORDER OF THE LEARNED ASSESSING OFFICER AND CONFIRMATION OF CIT(A) IS BAD IN LAW. 2. ON THE FACT AND CIRCUMSTANCES OF THE CASE THE LD CIT(A) PASSED EXPART APPEAL ORDER WITHOUT SERVICE OF FINAL OPPORTUNITY N OTICE TO APPELLANT. APPELLANT RECEIVED NOTICE SUBMIT APPLICATION OF ADJOURNMENT W HICH WAS GRANT BY LD CIT(A) APPELLANT NOT RECEIVED NOTICE ISSUED DATED 0 5.01.2016 WITHOUT GRANT PROPER OPPORTUNITY TO APPELLANT DECIDE THE APPEAL A S DISMISSED WITHOUT CONSIDER THE FACTS AND SUBMISSION MADE BY APPELLANT IN THE G ROUND OF APPEAL. 3. ON THE FACT AND CIRCUMSTANCE OF THE CASE THE LD CIT(A) WAS NOT JUSTIFIED DISMISSED IN APPEAL GROUND NO. 1, 2, 3 & 4 WITHOUT CONSIDER THE FACTS EVIDENCE SUBMISSION MADE BY APPELLANT CORRECT PROSPECTIVE. 4. THAT THE LD CIT(A) ERRED IN DISMISSED OF APPEAL AGAINST ADDITION OF RS 2 ITA NO.4146/DEL/2017 (SUDHIR KUMAR) 367150/- WITHOUT APPLICATION OF JUDICIAL MIND AGAIN ST THE PRINCIPAL OF NATURAL JUSTICE WITH APPELLANT. 4. AFTER HEARING THE LD. DR AND PERUSAL OF THE MATERIAL AVAILABLE ON RECORD. I FIND THAT THE ASSESSEE FILED HIS RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 13,16,980/-. THE AO COMPLETED THE ASSESSMENT ON A T OTAL INCOME OF RS. 16,84,130/-. SINCE NOBODY APPEARED BEFORE THE CIT(A ), HE PASSED AN EX PARTE ORDER DISMISSING THE APPEAL DUE TO NON-APPEARANCE. AS PER THE GROUNDS OF APPEAL, THE ASSESSEE HAS NOT RECEIVED THE NOTICE DA TED 5 TH JANUARY, 2016 FIXING HEARING OF THE APPEAL 12 TH JAUNARY, 2016. IN ANY CASE, THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT. 5. CONSIDERING THE TOTALITY OF THE FACTS OF THE CAS E AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE MATTER TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASS ESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE CIT(A) AND MAKE HIS SUBMISSION FAILING WHICH THE LD. CIT(A) SHALL PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED B Y THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 27/10/2017. - Z SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 27-10-2017 BINITA COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE DRP-IV, NEW DELHI 4) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI 3 ITA NO.4146/DEL/2017 (SUDHIR KUMAR) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 2 5 . 10 .2017 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26.10.2017 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON .2017 SR. PS/PS 7 DATE OF UPLOADING OF ORDER .2017 SR. PS/PS 8 FILE SENT TO BENCH CLERK .2017 SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R. 11 DATE OF DISPATCH OF ORDER