Smt Geeta Rani Yadav, Ghaziabad V. ITO, Ghaziabad

ITA 4735/DEL/2012

• Counselvise Citation: 473520114 RSA 2012
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 05-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH SENIOR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.4735/DEL./2012 (ASSESSMENT YEAR : 2009-10) SMT. GEETA RANI YADAV, VS. ITO, WARD 1 (2), SECTOR 62, SHASTRI NAGAR, GHAZIABAD. GHAZIABAD. (PAN : AAXPY3625N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH, ADVOCATE REVENUE BY : SHRI SATPAL SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF CIT (APPEALS), GHAZIABAD DATED 30.07.2012 FOR THE ASSES SMENT YEAR 2009-10. 2. THE ONLY ISSUE INVOLVED IN THE APPEAL IS AGAINST CONFIRMING THE ADDITION OF RS.56,37,567/- MADE BY THE ASSESSING OFFICER ON THE GROUND OF ERRONEOUS CLAIM OF COST OF IMPROVEMENT UNDER INCOME FROM CAPI TAL GAIN WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD. 3. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE OF PRO PER OPPORTUNITY OF BEING HEARD PROVIDED AT THE LEVEL OF CIT (A). AFTE R HEARING BOTH THE SIDES, WE ITA NO.4735/DEL./2012 2 FIND THAT ON 11.07.2012, THE JUNIOR COUNSEL OF THE ASSESSEE ATTENDED AND REQUESTED FOR ADJOURNMENT BUT IT WAS REFUSED. FRO M THE ORDER OF CIT (A), WE ALSO FIND THAT THE CIT (A) HAS NOT DEALT WITH THE I SSUE THAT ON WHAT GROUND THE ADJOURNMENT WAS SOUGHT WHILE REJECTING THE ASSESSEE S ADJOURNMENT APPLICATION. AFTER LOOKING TO THE FACTS OF THE CAS E, WE FIND IT APPROPRIATE AND IN THE INTEREST OF JUSTICE TO RESTORE THE ISSUE TO THE FILE OF CIT (A) FOR DECIDING AFRESH AFTER PROVIDING THE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPEL LATE PROCEEDINGS AND SUBMIT THE NECESSARY DETAILS BEFORE THE CIT (A). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 6 TH DAY OF NOVEMBER, 2012. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 6 TH DAY OF NOVEMBER, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.