Ankush Gupta, Delhi V. ITO, New Delhi

ITA 4696/DEL/2014

• Counselvise Citation: 469620114 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 04-11-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 26-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL
• Assessee Lawyers: PRANJAL SRIVASTAVA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 4696 /DEL/201 4 (ASSESSMENT YEAR - 200 6 - 07 ) ANKUSH GUPTA, H - 4 & 5/88, SUVIDHA KUNJ, PITAMPURA, DELHI - 110034. PAN - AETPG8736Q (APPELLANT ) VS ITO, WARD - 25(1), NEW DELHI (RESPONDENT ) APPELLANT BY SH. PRANJAL SRIVASTAVA, ADV. RESPONDENT BY SH.ROBIN RAWAL, SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 11.03.2014 OF CIT(A) - XXIV, NEW DELHI PERTAINING TO 2006 - 07 ASSESSMENT YEAR. 2. THE RELEVANT FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER BY AN ORDER PASSED U/S 143(3) ASSESSED THE RETURNED INCOME AT RS.9.65.670/ - AS OPPOSED TO RS.2,18,670/ - RETURNED BY THE ASSESSEE. THE ADDITION S CHALLENGED IN APPEAL WERE UPHELD BY THE CIT(A). AGGRIEVED BY THIS THE ASSESSEE IS IN APPEAL BEFORE THE ITAT. 3. BOTH THE PARTIES WERE HEARD ONLY IN RESPECT TO GROUND NO.3 IN THE APPEAL WHICH READS AS UNDER: - 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN PASSING THE ORDER WITHOUT GIVING ASSESSEE AN OPPORTUNITY OF BEING HEARD IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 3.1. REFERRING TO THE SAME, A TTENTION WAS INVITED BY THE LD. AR TO THE FACTS RECORDED IN PAGE 3 PARA 4 OF THE IMPUGNED ORDER. ADDRESSING TO THE SAME IT WAS SUBMITTED THAT ONLY ONE OPPORTUNITY WAS GIVEN BY SENDING NOTICE FIXING THE DATE OF HEARING ON 11.03.2014 AND BECAUSE THE ASSESSEE COULD NOT BE PRESENT ON THE SAID DATE THE ORDER ITSELF WAS PASSED ON THE VERY SAME DATE WHICH IS UNDER CHA LLENGE. DATE OF HEARING 04.11 .2015 DATE OF PRONOUNCEMENT 09 .11 .2015 I.T.A .NO. - 4696/ DEL/201 4 PAGE 2 OF 2 3.2 . IN THE CIRCUMSTANCES, IT WAS HIS PRAYER THAT A REASONABLE OPPORTUNITY OF BEING HEARD MAY BE GRANTED. 3.3 . CONSIDERING THE RECORD, THE LD. SR. DR DID NOT OPPOSE THE SAID REQUEST AND STATED THAT HE HAS NO OBJECTION IF THE ISSUE IS RESTORED BAC K. 4 . ACCORDINGLY CONSIDERING THE MATERIAL ON RECORD AND THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH IN THE INTERESTS OF SUBSTANTIAL JUSTICE, IT IS CONSIDERED APPROPRIATE TO SET ASIDE THE EX - PARTE ORDER AND RESTORE THE ISSUE BACK TO THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4 .1. IT IS HOPED THAT THE OPPORTUNITY SO PROVIDED TO THE ASSESSEE IS GAINFULLY UTILIZED BY MAKING FULL AND PROPER COMPLIANCE BEFO RE THE CIT(A) AND THE OPPORTUNITY SO PROVIDED IS NOT FRITTERED AWAY. TH E SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 5 . IN THE RESULT, THE APPE AL OF THE ASSESSEE IS ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 9 T H OF NOVEMBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 0 9 /11 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI