Sh. Manoj Verma, New Delhi V. ACIT, New Delhi

ITA 4545/DEL/2011

• Counselvise Citation: 454520114 RSA 2011
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 05-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 11-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI RAJPAL YADAV, JM ITA NO: 4545/DEL/2011 AY : - 2007-08 SHRI MANOJ VERMA VS. ACIT, CIRCLE 36(1) C/O M/S RRA TAX INDIA NEW DELHI D 28, SOUTH EX. PART I NEW DELHI PAN: ACKPV 2908 A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DR.RAKESH GUPTA, ADV. SHRI ASHWANI TANEJA, ADV. SHRI SOMIL AGGARWAL, C.A. RESPONDENT BY: SHRI GAGAN SOOD, SR.D.R. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED A GAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XXVII, NEW DELHI DT.20.06.2011 PERTAINING TO THE ASSESSMENT YEAR 200 7-08. 2. WE HAVE HEARD DR.RAKESH GUPTA AND SHRI ASHWANI TANEJA, LD.COUNSEL FOR THE ASSESSEE AND SHRI GAGAN SOOD, LD.SR.D.R. ON BEHALF OF THE REVENUE. 3. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRC UMSTANCES OF THE CASE AND PERUSAL OF PAPERS ON RECORD, ORDERS OF THE AUTHORIT IES BELOW, WE ARE OF THE CONSIDERED OPINION THAT THIS APPEAL IS TO BE SET AS IDE TO THE FILE OF THE ASSESSING PAGE 2 OF 3 OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH L AW, AS SUFFICIENT OPPORTUNITY HAS NOT BEEN GIVEN TO THE ASSESSEE. WE FIND THAT T HE ASSESSING OFFICER VIDE ORDER SHEET ENTRY DT. 8.12.2009 ASKED THE ASSESSEE TO SHOW CAUSE AS TO WHY THE INVESTMENT OF RS.3,37,864/- SHOULD NOT BE TAXED IN HIS HANDS. THE CASE WAS ADJOURNED TO THE NEXT DAY. A LETTER WAS ISSUED ON 10.12.2009 ASKING THE ASSESSEE TO REPLY BY 11.12.2009, AND AS THE ASSESS EE HAS NOT FURNISHED A REPLY, THE ASSESSMENT ORDER WAS PASSED ON 15.12.2009. IN OUR VIEW THE PRINCIPLES OF NATURAL JUSTICE HAVE BEEN VIOLATED IN THIS CASE. H ENCE WE SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR A FRESH ADJU DICATION IN ACCORDANCE WITH LAW AFTER AFFORDING THE ASSESSEE AN OPPORTUNITY OF BEIN G HEARD. . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MAY,2014. SD/- SD/- - (RAJPAL YADAV) (J .SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 21 ST MAY, 2014 *MANGA PAGE 3 OF 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR