Sh. Satveer Singh, Gautam Budh Nagar V. ITO, Noida

ITA 4413/DEL/2013

• Counselvise Citation: 441320114 RSA 2013
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 07-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 19-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. B.C.MEENA, ACCOUNTANT MEMBER I.T.A .NO. - 4413 /DEL/201 3 (ASSESSMENT YEAR - 2 009 - 10 ) SH. SATVEER SINGH, H.NO. - H - 64, BETA - II, GREATER NOIDA, GAUTAM BUDH NAGAR, UP P AN - BSPPS1305E (APPELLANT) VS ITO, WARD - 1(4), NOIDA. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.SATPAL SINGH, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20 . 05.2013 OF CIT(A), N OIDA PERTAINING TO 200 9 - 1 0 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING AN ADJOURNMENT WAS MOVED ON BEHALF OF THE ASSESSEE WHICH WAS REJECTED IN VIEW OF THE SPECIFIC GROUND NO. - 2 RAISED BY THE ASSESSEE IN ITS APPEAL WHICH READ S AS UNDER: - 2. FOR THAT THE LD. CIT(A) ERRED IN PASSING THE ORDER EX - PARTE WITHOUT ALLOWING THE APPELLANT A REASONABLE OPPORTUNITY OF BEING HEARD, AS THE NOTICE NOT RECEIVE D BY THE ASSESSEE. 2 . A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSEE IN THE YEAR UNDER CONSIDERATION FILED A RETURN ON 14.01.2010 DECLARING AN INCOME OF RS.1,68,254/ - AND AGRICULTURE INCOME OF RS.77,000/ - . THE CASE WAS SELECTED FOR SCRUTINY . SI NCE DES PITE ISSUANCE OF NOTICE, THE ASSESSEE REMAINED UNREPRESENTED A DDITION OF RS.26,77,000/ - FOUND DEPOSITED IN THE BANK ACCOUNT O F THE ASSESSEE IN CASH WAS MADE IN THE HANDS OF THE ASSESSEE BY AN ORDER DATED 26.12.2011 PASSED U/S 144/143(3). IN APPEAL BEFORE THE FIRST APPELLATE AUTHORITY VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AS ARE FOUND RECORDED ON PAGE 4 & 5 OF THE IMPUGNED ORDER. IT IS SEEN THAT ON 13.05.2013 THE ASSESSEE SOUGHT AN ADJOURNMENT WHICH WAS GRANTED DESPITE THIS ON 23.05.2013 NO ON E APPEARED. THE RECORD SHOWS THAT THERE 2 I.T.A .NO. - 4413/DEL/2013 IS AN AFFIDAVIT ON BEHALF OF THE ASSESSEE STATING THAT THE NOTICE SENT BY THE AO MAY NOT HAVE BEEN RECEIVED SINCE HE HA D SHIFTED FROM VILLAGE - ATTA GUZRAN, POST DHANKAUR, GAUTAM BUDH NAGAR (U.P.), INDIA WHICH WAS TH E ADDRESS OF HIS INHERITANCE PROPERTY TO THE ADDRESS GIVEN IN COLUMN NO. - 10 FILED IN THE MEMO APPEAL WHERE THE ADDRESS IS SHOWN SH. SATVEER SINGH, H.NO. - H - 64, BETA - II, GREATER NOIDA, GAUTAM BUDH NAGAR, UP . THUS IT IS EVIDENT THAT THE ASSESSEE REMAINED UNR EPRESENTED IN VIEW OF THESE FACTS . ACCORDINGLY IN THE INTERESTS OF SUBSTANTIAL JUSTICE, WE DIRECT THE CIT(A) TO GIVE NOTICE TO THE ASSESSEE AT THE SAID ADDRESS AND PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORT UNITY OF BEING HEARD. THE LD. CIT(A) SHALL ACCEPT FRESH EVIDENCE IF NEED BE IN VIEW OF THE FACT THAT NO EVIDENCE COULD BE FILED BY THE ASSESSEE BEFORE THE AO PRESUMABLY AGAIN BECAUSE OF THE CHANGE OF ADDRESS AS PER THE STATEMENTS MADE IN THE AFFIDAVIT DAT ED 13.07.2013 AVAILABLE ON RECORD. NEEDLESS TO SAY IT IS ADVISED THAT THE ASSESSEE SHALL NOT WASTE THE OPPORTUNITY SO PROVIDED AND MAKE FULL COMPLIANCE BEFORE THE CIT(A) IN LETTER AND SPIRIT BY PLACING ITS FACTS BEFORE THE SAID AUTHORITY . IN THE RESULT GROUND NO. - 2 OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE REMAINING GROUNDS ARE RESTORED TO THE CIT(A). 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 9 T H OF JANUARY 2015 . S D / - S D / - ( B.C.MEENA ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 9 / 01 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS ) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI