Ashwani Sharma, Narnaul V. ITO, Narnaul

ITA 4479/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6502 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 01-11-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 22-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A .NO.-4479/DEL/2016 ASHWANI SHARMA VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4479/DEL/2016 (ASSESSMENT YEAR-2011-12) ASHWANI SHARMA, PROP.M/S.RADHEY SHYAM & SONS., C/O-RAJESH KUMAR GOEL, INCOME TAX ADVOCATE, NEAR CITY POST OFFICE, NARNAUL-123001. PAN-AYPPS0734A ( APPELLANT) VS ITO, WARD-2, NARNAUL (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. RAJESH KUMAR, SR.DR DATE OF HEARING 01 . 11 .2016 DATE OF PRONOUNCEMENT 16 .1 2 .2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 19.05.2016 OF CIT(A), FARIDABAD PERTAIN ING TO 201112 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT PET ITION WAS MOVED ON BEHALF OF THE ASSESSEE. C ONSIDERING THE SUBMISSIONS OF THE LD. SR.DR THAT NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ALSO AND SPECIFIC GROUND NO.2 HAS BEEN RAISED STATING THAT NO NOTICE FOR THE DATE OF HEARING WAS ISSUED BY THE CIT(A), ADJOURNMENT PETITION OF THE ASSESSEE WAS REJECTED DIRECTING THE ASSESSEE TO AVA IL OF THE OPPORTUNITY OF BEING HEARD BEFORE THE CIT(A) WHO IN TURN SHALL FIX THE CASE AFTER GIV ING DUE NOTICE OF THE DATE OF HEARING TO THE ASSESSEE. 3. THE RELEVANT FACTS OF THE CASE ARE THAT THE ASSE SSEE DECLARED AN INCOME OF RS.8,34,130/-. THE SAID RETURN WAS SUBJECTED TO SCR UTINY ASSESSMENTS AFTER ISSUANCE OF NOTICE UNDER SECTION 143(2)/142(1). THE ASSESSMENT WAS CON CLUDED AT AN INCOME OF RS.15,89,890/- AS A RESULT OF ADDITIONS MADE IN THE COURSE OF THE ASSESSMENT PROCEEDINGS WHICH THE ASSESSEE FAILED TO EXPLAIN TO THE SATISFACTION OF T HE ASSESSING OFFICER. THE ASSESSEE TOOK UP THE ISSUE IN APPEAL BEFORE THE CIT(A). HOWEVER, DE SPITE AFFORDING VARIOUS OPPORTUNITIES, THE ASSESSEE REMAINED UNREPRESENTED. IN VIEW OF THE SA ME, THE IMPUGNED ORDER WAS PASSED CONFIRMING THE ADDITIONS MADE DURING THE ASSESSMENT PROCEEDINGS. CONSIDERING THE SUBMISSIONS OF THE LD. SR.DR, I AM OF THE VIEW THA T IN THE INTERESTS OF SUBSTANTIAL JUSTICE, IT PAGE 2 OF 2 I.T.A .NO.-4479/DEL/2016 ASHWANI SHARMA VS ITO WOULD BE APPROPRIATE TO SET ASIDE THE ISSUE AND RES TORE THE SAME BACK TO THE FILE OF THE CIT(A) DIRECTING THE SAID AUTHORITY TO ISSUE NOTICE NOT ON LY AT THE ADDRESS GIVEN TO THE TAX AUTHORITIES I.E. ASHWANI SHARMA, PROP.M/S RADHEY SHYAM & SONS, KANINA, DISTT.-MAHENDERGARH BUT ALSO TO THE ADDRESS GIVEN IN COLUMN NO. 10 IN THE M EMO OF APPEAL FILED BY THE ASSESSEE BEFORE THE ITAT WHEREIN THE FOLLOWING ADDRESS IS FO UND GIVEN:- ASHWANI SHARMA, C/O-RAJESH KUMAR GOEL, INCOME TAX ADVOCATE, NEAR CITY POST OFFICE, NARNAUL-123001. 3.1. ACCORDINGLY, THE IMPUGNED ORDER IS SET ASIDE A ND THE ISSUES RESTORED BACK TO THE FILE OF CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH OF DECEMBER, 2016. (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI