Chander Bhan, Haryana V. ITO, Jind

ITA 4299/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7116 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: NAVEEN GUPTA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-3, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4299/DEL/2016 ASSESSMENT YEAR: 2009-10 CHANDER BHAN, VS. ITO, WARD-1 S/O SH. NEKI RAM, JIND, HARYANA CD/O RAHGAV GUPA, ADVOCATE, SCF-45, HUDA COMPLEX, CIVIL ROAD, ROHTAK, HARYANA (PAN: ALEPB0146P) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. NAVEEN GUPTA, ADV. DEPARTMENT BY : SH. S.K. JAIN, SR. DR ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 18.5.2016 OF THE LD. CIT(A) FARIDABAD RELATING TO ASSESSMENT YEAR 2009-10. 2. THE GROUNDS RAISED BY THE ASSESSEE READ AS UNDE R:- 1. THAT THE ORDER OF THE LD. CIT(A), FARIDABAD IS AGAINST FACTS AND IS BAD IN LAW. 2. THAT THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN PASSING EXPARTE ORDER AND IN NOT PROVIDING SUFFICIENT OPPORTUNITIES TO THE ASSESSEE. 3. THAT THE LD. CIT(A) HAS ERRED IN LAW BY NOT FOLLOWING PRINCIPLE OF NATURAL JUSTICE AND EQUITY. 2 4. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACT IN UPHOLDING THE ADDITION OF RS. 14,70,000/- MADE BY AO. 5. THAT THE CIT(A) ERRED IN LAW BY UPHELD THE ORDER OF THE AO IN CHARGING INTEREST U/S. 234A/B/C OF THE INCOME TAX ACT. 6. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER OR FOREGO ANY GROUND OF APPEAL AT THE TIME OF ITS HEARING. 3. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 4. LD. COUNSEL OF THE ASSESSEE STATED THAT THE LD. CIT( A) HAS PASSED THE ORDER AGAINST THE PRINCIPLES OF NATURAL JU STICE BY WAY OF EXPARTE ORDER IN NOT PROVIDING SUFFICIENT OPPORTUNITIE S TO THE ASSESSEE 5. ON THE OTHER HAND, LD. DR RELIED UPON THE ORDERS O F THE AUTHORITIES BELOW. 6. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. IT WAS THE CONTENTION OF THE ASSESSEES COUNSEL THAT LD. C IT(A) HAS DISMISSED THE BY NOT PROVIDING SUFFICIENT OPPORTUNIT IES TO THE ASSESSEE WHICH IS AGAINST THE PRINCIPLE OF NATURAL J USTICE. I FURTHER FIND THAT LD. CIT(A), HAS GIVEN HIS FINDING IN THE I MPUGNED ORDER 3 18.5.2016 VIDE PARA NO. 6 AT PAGE NO. 4 OF HIS ORDER . THE SAID RELEVANT PARAS IS REPRODUCED AS UNDER:- 6. HENCE, AFTER A CAREFUL CONSIDERATION OF THESE FA CTS ON RECORD, AND IN THE ABSENCE OF ANY REBUTTAL OFFERED BY THE ASSESSEE DESPITE OPPORTUNITIES DURING THE COURSE OF APPELLATE PROCEEDINGS, I HOLD THAT THE ADDITIONS HAVE BEEN RIGHTLY MADE BY THE AO ON ACCOUNT OF UNEXPLAINED PAYMENT OF RS. 14,70,000/- MADE TO M/S SAINIK FINANCE & INDUSTRIES LTD., AS DISCUSSED BY THE AO ON PAGE 2 TO 11 OF THE ASSESSMENT ORDER. THUS IN VIEW OF THESE FACTS, THE APPEAL OF THE APPELLANT IS DISMISSED. 6.1 AFTER PERUSING THE AFORESAID FINDING OF THE LD. C IT(A), I AM OF THE CONSIDERED VIEW THAT THAT LD. CIT(A) HAS PASSED A NON-SPEAKING AND EXPARTE ORDER, WHICH IS NOT SUSTAINABLE IN THE EYE S OF LAW. THEREFORE, IN THE INTEREST OF JUSTICE, I SET ASIDE THE ISSUES IN DISPUTE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUES IN DISPUTE AFRES H, IN ACCORDANCE WITH LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEA RD TO THE PARTIES AND PASS A SPEAKING ORDER. HOWEVER, THE ASSESSEE IS AL SO DIRECTED TO FULLY COOPERATE WITH THE LD. CIT(A) AND PRODUCE ALL THE D OCUMENTS BEFORE HIM TO SUBSTANTIATE HIS CLAIM AND NOT TO TAKE ANY UNNE CESSARY ADJOURNMENT. 4 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STA NDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 03/1/2017. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 03/1/2017 *SR BHATNAGAR* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR