Composite Estate Pvt. Ltd., New Delhi V. ACIT, Circle- 5(1), New Delhi

ITA 4541/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1794 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .NO.-4541/DEL/2018 (ASSESSMENT YEAR-2009-10) COMPOSITE ESTATE PVT. LTD. 307, KANCHENJUNGA BUILDING, 18, BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI. PAN NO. AABCC8154F (APPELLANT) VS ACIT CIRCLE 5(1), NEW DELHI. (RESPONDENT) APPELLANT BY SHRI K. SAMPATH, ADVOCATE RESPONDENT BY SHRI S.L. ANURAGI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 28.03.2018 OF THE LD. CIT(A), NEW DELHI RELEV ANT TO ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS: - ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD.CIT(A) ERRED IN DECIDING THE APPEAL WITHOUT PROV IDING REASONABLE OR ADEQUATE OPPORTUNITY OF HEARING AND F URTHER ERRED IN CONFIRMING THE FOLLOWING ACTIONS OF THE ASSESSING OFFICER: - I. INITIATING PROCEEDINGS U/S 147/148 OF THE I.T. ACT, 1961 WITHOUT THERE BEING ANY VALID REASONS FOR FORMING B ELIEF THAT INCOME HAS ESCAPED ASSESSMENT; II. DISALLOWING A LOSS OF RS. 1,69,693/-; III. MAKING AN ADDITION OF RS. 3,399/-. ALL THE ABOVE ACTIONS BEING MOST ARBITRARY, ERRONEO US, UNLAWFUL AND UNJUST MUST BE QUASHED WITH DIRECTIONS FOR RELI EF. DATE OF HEARING 20/11/2018 DATE OF PRONOUNCEMENT 20/11/2018 ITA NOS. 4581/D/2018 A.Y. 2009-10 COMPOSITE ESTATE PVT. LTD. 2 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE N OT REPEATED HERE FOR THE SAKE OF BREVITY. 3. LD. COUNSEL FOR THE ASSESSEE, SH. K. SAMPATH, AD VOCATE SUBMITTED THAT THE LD. CIT(A) ERRED IN DECIDING TH E APPEAL WITHOUT PROVIDING REASONABLE OR ADEQUATE OPPORTUNIT Y OF HEARING AND FURTHER ERRED IN CONFIRMING THE ACTIONS OF THE AO. IN VIEW OF THE ABOVE, HE REQUESTED TO SET ASIDE TH E MATTER TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO D ECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LD. DR RELIED UPON THE ORDER OF THE AUTHORITIES BELOW. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS. I HAVE ALSO GONE THROUGH THE EXPARTE ORDER PASSED BY THE LD. CIT(A) AND FOUND THAT REASONABLE OR ADEQUATE OPPORT UNITY OF HEARING WAS NOT AFFORDED TO THE ASSESSEE BY THE LD . CIT(A), WHICH IN MY OPINION, IS NOT IN ACCORDANCE WITH THE PRINCIPLES OF NATURAL JUSTICE AND IT IS AN ERRONEOUS APPROACH. THEREFORE, IN THE INTEREST OF JUSTICE, I REMIT BACK THE ISSUES I N DISPUTE TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSE SSEE IS ALSO DIRECTED TO PRODUCE ALL THE EVIDENCES / DOCUMENTS, IF ANY, ITA NOS. 4581/D/2018 A.Y. 2009-10 COMPOSITE ESTATE PVT. LTD. 3 BEFORE HIM TO SUBSTANTIATE ITS CASE AND DID NOT TAK E ANY UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 20.11.2018. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 20/11/2018 KAVITA/SRBHATNAGAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI