Shri Ujjwal Singh Bhateja, Bhopal V. ITO 1 (4), Bhopal

ITA 472/Ind/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5265 (ITAT-INDORE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice; Audi alteram partem
• Section: 68

Judgement Text

ITA NO.472 OF 2018 UJJAWAL SINGH 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE JH DQY HKKJR] U;KF;D LNL; RFKK JH EUH'K CKSJM] YS[K K LNL; DS LE{K JH DQY HKKJR] U;KF;D LNL; RFKK JH EUH'K CKSJM] YS[K K LNL; DS LE{K JH DQY HKKJR] U;KF;D LNL; RFKK JH EUH'K CKSJM] YS[K K LNL; DS LE{K JH DQY HKKJR] U;KF;D LNL; RFKK JH EUH'K CKSJM] YS[K K LNL; DS LE{K BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI MANISH BORAD, ACCOUNTANT MEMBER UJJAWAL SINGH BHATEJA, BHOPAL PAN AEYPS 2915 J VS. ITO-1(4), BHOPAL / APPELLANT / RESPONDENT / APPELLANT BY SHRI HITESH CHIMNANI, CA / RESPONDENT BY SMT. ASHIMA GUPTA, CIT DATE OF HEARING 16.5.2019 DATE OF PRONOUNCEMENT 16.5.2019 / O R D E R PER SHRI MANISH BORAD, AM THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING T HE ORDER OF LD. CIT(A)- I, BHOPAL, DATED 07.3.2018. THE SUM AND SUBSTANCE OF THE GROUNDS OF . . /. I.T.A. NO.472/IND/2018 %' ' / ASSESSMENT YEAR: 2012-13 ITA NO.472 OF 2018 UJJAWAL SINGH 2 APPEAL IS THAT THE LD. CIT(A) HAS ERRED IN DISMISSI NG THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND THEREBY CON FIRMING THE ADDITIONS IN RESPECT OF SECTION 68 AND CASH DEPOSIT . 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT NO PROPER OPPORTUNITY WAS GIVEN TO THE ASSESSEE AND THE LD. CIT(A) DISMIS SED THE APPEAL AFTER APPLYING THE PROVISIONS OF MULTIPLAN INDIA LIMITED. LEARNED COUNSEL FOR THE ASSESSEE PRAYED THAT LD. CIT(A) MAY KINDLY BE DIRECTED TO GI VE ANOTHER OPPORTUNITY TO THE ASSESSEE AND PASS THE OR DER ON MERITS OF THE CASE. 3. THE LD. SENIOR D.R. OBJECTED TO RESTORATION AND RELIED UPON THE ORDERS OF THE LOWER AUTHORITIES. 4. WE HAVE PERUSED THE ORDERS OF LOWER AUTHORITIES AND GONE THROUGH THE RIVAL CONTENTIONS. WE FIND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL BY APPLYING MULTIPLAN INDIA LIMITED, 38 ITD 320. THE PRINCIPLE OF AUDI ALTERAM PARTEM IS THE BASIC CONCEPT OF NATURAL JUSTICE. THE EXPRE SSION AUDI ALTERAM PARTEM IMPLIES THAT A PERSON MUST BE GIVEN OPPORTUNITY T O DEFEND HIMSELF. THIS PRINCIPLE IS SINE QUA NON OF EVERY CIVILIZED SOCIETY. THE RIGHT TO NOTICE, RIGHT TO PRESENT CASE AND EVIDENCE, RIGHT TO REBUT ADVERSE EVIDENCE, RIGHT TO CROSS EXAMINATION, RIGHT TO LEGAL REPRESENTATION, D ISCLOSURE OF EVIDENCE TO PARTY, REPORT OF ENQUIRY TO BE SHOWN TO THE OTHER P ARTY AND REASONED DECISIONS OR SPEAKING ORDERS. WE FIND THAT THE RULE OF FAIR H EARING IS NECESSARY BEFORE PASSING ANY ORDER. WE FIND THAT IT IS PRE-DECISION HEARING STANDARD OF NORM OF ITA NO.472 OF 2018 UJJAWAL SINGH 3 RULE OF AUDI ALTERAM PARTEM. WE FIND THAT IN THE INSTANT APPEAL, THE ASSESSEE WAS NOT GIVEN PROPER HEARING. THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE MUST BE GIVEN OPPORTUNITY OF BEING HEARD AND TO REP RESENT THE CASE. THEREFORE, WE ALLOW THIS APPEAL. THE ASSESSEE IS DI RECTED TO REMAIN PRESENT BEFORE THE LD. CIT(A) AFTER THE RECEIPT OF THIS ORD ER. THE LD. CIT(A) WOULD DECIDE THE APPEAL AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE AS PER LAW AND THE ASSESSEE IS ALSO DIRECTED TO COOPER ATE WITH THE LD. CIT(A) IN THIS REGARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16.5. 201 9. SD/- (KUL BHARAT) JUDICIAL MEMBER SD/- (MANISH BORAD) ACCOUNTANT MEMBER DATED: 16.5.2019 ! VYAS ! COPY TO: APPELLANT / RESPONDENT / CONCERNED PR. CIT(A) / CONCERNED PR. CIT / DR, INDORE