Singh Automobiles, Bulandshahr V. ITO, Ward 3(2), Bulandshahr

ITA 461/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0478 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 18-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEL ASSESS ME; SARAS KUMAR SR DR ITA NO
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NO:-461/DEL/2018 / ASSESSMENT YEAR: 2013-14 M/S SINGH AUTOMOBILES, 21, ZILA PANCHAYAT MARKET, COURT ROAD, KALA AAM, BULANDSHAHR (U.P.) PAN-AAPFS7607C .......... /APPELLANT VS ITO, WARD-3(2), BULANDSHAHR (U.P.) . / RESPONDENT . .. . / ITA NO:-525/DEL/2018 / ASSESSMENT YEAR: 2013-14 ITO, WARD-3(2), BULANDSHAHR (U.P.) .......... /APPELLANT VS M/S SINGH AUTOMOBILES, 21, ZILA PANCHAYAT MARKET, COURT ROAD, KALA AAM, BULANDSHAHR (U.P.) PAN-AAFPS7607C . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SH.SARAS KUMAR, SR.DR 2 ITA NO.461 & 525/DEL/2018 ASSESS MENT YEAR: 2013-14 / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THIS CROSS APPEAL FILED BY ASSESSEE AND THE REV ENUE IS AGAINST ORDER OF CIT(A)-ALIGARH, DATED 30/10/2017 RELATING TO ASSESSMENT YEAR 2013-14. 2. DESPITE OF SERVICE OF NOTICE, NONE APPEARED ON B EHALF OF THE ASSESSEE AND BECAUSE OF ISSUE INVOLVED, WE PROCEED TO DECIDE BOTH THE APPEALS AFTER HEARING THE LD. DR FOR THE REVENUE. 3. ON PERUSAL OF THE RECORD, WE FIND THAT THE CIT(A ) HAS PASSED THE PRESENT ORDER EX-PARTE QUA THE ASSESSEE WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE CIT(A) HAS FURTHER UPHELD THE CERTAIN ADDITIONS MADE BY THE ASSESSING OFFICER AND HAS DELETED TWO ADDITIONS MADE BY THE ASSESSING OFFICER. BOTH ASSES SEE AND REVENUE ARE IN APPEAL AGAINST THE RESPECTIVE ORDER OF THE CIT(A). 4. WE FIND THAT THE PRESENT APPEALS HAVE BEEN DECID ED EX-PARTE QUA THE ASSESSEE AND HENCE THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. IN THIS CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE CIT(A) S HOULD ALLOW REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO.461 & 525/DEL/2018 ASSESS MENT YEAR: 2013-14 5. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEALS ARE THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 7. HENCE BOTH APPEALS ARE RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPEA LS IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE APPEALS ARE BEING DEC IDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON ME RIT. 8. IN THE RESULT, CROSS APPEAL FILED BY THE ASSESSE E AND THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019. SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4 ITA NO.461 & 525/DEL/2018 ASSESS MENT YEAR: 2013-14 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI