Sh. Brij Mohan Gupta, Delhi V. ITO, New Delhi

ITA 4598/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6491 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 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: 03-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 29-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: B L GUPTA ITP
• Keywords: Opportunity of being heard

Judgement Text

I.T.A .NO.-4598/DEL/2016 BRIJ MOHAN GUPTA VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4598/DEL/2016 (ASSESSMENT YEAR-2006-07) BRIJ MOHAN GUPTA, THROUGH LEGAL HEIR SH. RAJIV GUPTA, 292, TAGORE PARK EXTENSION, MODEL TOWN-1, DELHI-110009. PAN-AAGPG5542F ( APPELLANT) VS ITO, WARD-20(4), NEW DELHI. (RESPONDENT) ASSESSEE BY SH.B.L.GUPTA, ITP REVENUE BY SH.F.R.MEENA, SR.DR DATE OF HEARING 03 . 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 27.06.2016 OF CIT(A)-12, NEW DELHI PERT AINING TO 2006-07 AY ON VARIOUS GROUNDS ASSAILING THE ORDER WHEREIN THE PENALTY IMP OSED BY THE AO U/S 271(1)(C) HAS BEEN UPHELD. THE LD.AR INVITING ATTENTION TO THE ORDER D ATED 21.06.2016 OF THE ITAT PASSED IN THE CASE OF THE ASSESSEE IN THE QUANTUM APPEAL IN ITA N O.3211/DEL/2014 SUBMITTED THAT THE ISSUE IN THE QUANTUM APPEAL HAS BEEN SET ASIDE BACK TO THE FILE OF THE CIT(A) AS THE APPEAL BY THE CIT(A) HAD BEEN DISMISSED IN LIMINE. ACCORDING LY, IT WAS HIS PRAYER THAT SINCE THE PENALTY IS DEPENDENT ON THE QUANTUM ORDER WHICH HAS BEEN SE T ASIDE THE PRESENT APPEAL MAY ALSO BE SET ASIDE TO THE FILE OF THE CIT(A). THE SAID PRAY ER WAS NOT OBJECTED TO BY THE LD. SR. DR. 2. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD, IT IS SEEN THAT THE CIT(A) BEFORE PASSING OF THE ORDER GI VES VARIOUS OPPORTUNITIES TO THE ASSESSEE. HOWEVER, SINCE ULTIMATELY THE ASSESSEE DID NOT APPE AR, THE APPEAL WAS DISMISSED. RELIANCE WAS PLACED UPON THE DECISION IN THE CASE OF COMMISS IONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL). THE SAID PROCEDURE FOR DECIDING THE APPEAL IS NOT AS PER THE STATUTORY MANDATE AS SET OUT IN SUB-SECTION (6) OF SECTION 250 OF INCOME TAX ACT, 1961. PAGE 2 OF 2 I.T.A .NO.-4598/DEL/2016 BRIJ MOHAN GUPTA VS ITO CONSIDERING THE FACT THAT THE QUANTUM APPEAL HAS B EEN SET ASIDE TO THE FILE OF THE CIT(A) WHICH ALSO HAD BEEN DISMISSED IN LIMINE BY THE CIT( A), IN THESE CIRCUMSTANCES, CONSIDERING THE PRAYER OF THE LD.AR, THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUE IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORD ER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD AN D TAKING INTO CONSIDERATION THE FATE OF THE APPEAL IN THE QUANTUM PROCEEDINGS. 3. 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. SD/- (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