Dhan Pati, Delhi V. ITO ward-37 (1), New Delhi

ITA 4436/DEL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1279 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 4436/DEL/2019 ASSESSMENT YEAR: 2015-16 DHAN PATI, VS. INCOME TAX OFFICER, 3, BUDHAN PUR MAJRA DABAS, WARD 21(1), NORTH WEST DELHI, NEW DELHI NEW DELHI (PAN:AZZPP4158L) (ASSESSEE) (RESPONDENT) ASSESSEE BY : MS. RANO JAIN, ADVOCATE SH. PRANSHU SINGHAL, CA REVENUE BY : SH. PRADEEP SINGH GAUTAM, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 26.03.2019 PASSED BY THE LD. CIT(A)-13, NEW DELHI R ELATING TO ASSESSMENT YEAR 2015-16 ON THE FOLLOWING GROUNDS:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] IS BAD, BOTH IN THE EYE OF LAW AND ON THE FACTS. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN PASSING THE ORDER WITHOUT GIVING ASSESSEE A FAIR AND ADEQUATE OPPORTUNITY OF BEING HEARD IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 2 ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ADDITION OF RS. 17,16,000/- MADE BY THE AO ON ACCOUNT OF BANK DEPOSITS. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ABOVE SAID ADDITION DESPITE THE ASSESSEE BRINGING ON RECORD EXPLANATION AND EVIDENCES TO PROVE THE SOURCE OF THE SAME. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT LEARNED FIRST APPELLATE AUTHORITY PASSED THE IMPUGN ED ORDER EXPARTE WITHOUT GIVING THE SUFFICIENT OPPORTUNITY OF HEARIN G TO THE ASSESSEE WHICH IS CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE. S HE REQUESTED THAT THE ISSUES IN DISPUTE BE SET ASIDE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAME FRESH AS PER LAW AND AFTER GIVING O PPORTUNITY TO THE ASSESSEE. 3. LD. DR RELIED UPON THE ORDERS PASSED BY THE REVE NUE AUTHORITIES. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES SPECIALLY THE IMPUGNED ORDER AN D APPEAL OF THE VIEW THAT LEARNED FIRST APPELLATE AUTHORITY HAS PASSED I MPUGNED ORDER EXPARTE WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASS ESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LEARNED 3 FIRST APPELLATE AUTHORITY TO DECIDE THE SAME FRESH AS PER LAW AFTER GIVING FULLY OPPORTUNITY TO THE PARTIES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17/12/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 17/12/2019 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES