M/s Sunrise Distributers, Noida V. DCIT (TDS), Noida

ITA 4367/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3557 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Assessee Lawyers: SUVINAY KR DASH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 194C; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH . JOGINDER SINGH , JM ITA NO. 4367 /DEL/2016 : ASSTT. YEAR : 2012 - 1 3 M/S SUNRISE DISTRIBUTERS, (UNIT OF GURDEEP S INGH CHADHA - HUF), L - 1, CENTRE STATE MALL, SECTOR - 18, NOIDA VS DY. COMMISSIONER OF INCOME TAX( TDS ) , NOIDA (APPELLANT) (RESPONDENT) PAN NO. A A DHG8288B ASSESSEE BY : SH. SUVINAY KR. DASH , ADV. REVENUE BY : SH. KAUSHLENDRA TIWA RI, SR. DR DATE OF HEARING : 07.11 .201 7 DATE OF PRONOUNCEMENT : 08 . 11 .201 7 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 30.05.2016 BY LD. CIT(A) - I, NOIDA. 2. FOLLOWING GROUNDS HAVE BEEN RAI SED IN THIS APPEAL: 1. THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) - 1, NOIDA HAS ERRED IN LAW AS WELL AS ON FACTS BY TREATING THE ASSESSEE IN DEFAULT UNDER SECTION 201(1) & 201(1A) OF THE I.T. ACT, 1961, BY INVOKING SECTION 194C(7) OF THE I.T. ACT, 19 61. 2. THE LEARNED COMMISSIONER OF INCOME - TAX(APPEALS) - I, NOIDA HAS ERRED IN LAW AS WELL AS ON FACTS BY ADJUDICATING ON THE ISSUE WHICH WAS NOT THE SUBJECT MATTER OF THE APPEAL, WITHOUT PROVIDING ANY OPPORTUNITY TO THE ASSESSEE. ITA NO. 4367 /DEL /201 6 SUNRISE DISTRIBUTERS 2 3. ANY OTHER GROUND OF AP PEAL, WHICH MAY BE TAKEN UP DURING THE COURSE OF APPELLATE PROCEEDINGS. 4. THE APPELLANT CARVES LEAVE TO ADD, ALTER, AMEND, RAISE OR DELETE ANY OR ALL GROUNDS OF APPEAL. 3 . VIDE GROUND NO. 2, THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO THE OPPORTUNI TY OF BEING HEARD NOT PROVIDED BY THE LD. CIT(A). 4 . FACTS OF THE CAS E IN BRIEF ARE THAT THE AO CONSIDERED THE ASSESSEE AS ASSESSEE IN DEFAULT AND RAISED THE DEMAND OF RS. 1,31,611 / - U/S 201(1) AND RS. 47,955 / - U/S 201(1A) OF THE INCOME TAX ACT, 1961 (HERE INAFTER REFERRED TO AS THE ACT) R.W.S. 194C OF THE ACT. 5 . BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO PASSED THE EX - PARTE ORDER AND CONFIRMED THE ACTION OF THE AO. 6 . NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL FOR THE AS SESSEE AT THE VERY OUTSET STATED THAT THE LD. CIT(A) WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD PASSED THIS ORDER WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 7 . IN HIS RIVAL SUBMISSIONS, THE LD. DR ALTHOUGH SUPPORTED THE ORDERS OF THE AUTHOR ITIES BELOW BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. ITA NO. 4367 /DEL /201 6 SUNRISE DISTRIBUTERS 3 8 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . WE, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES O F NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND REMAND THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (O RD E R PRONOUNCED IN THE COURT ON 08 /11 /2017 ) SD/ - SD/ - ( JOGINDER SINGH ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 08 /11 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR