Mangat Ram Aggarwal, Delhi V. ACIT, Circle-44(1), New Delhi

ITA 4778/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8206 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 04-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 4778/DEL/2018 ASSESSMENT YEAR: 2013-14 MANGAT RAM AGGARWAL, VS. ACIT, CIRCLE 44(1), C/O SSAR & ASSOCIATES, NEW DELHI. CHARTERED ACCOUNTANTS, 4852/24, 1 ST FLOOR, NEAR SANJEEVAN HOSPITAL, ANSARI ROAD, DARYA GANJ, NEW DELHI. PAN : ABEPA0970A (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SACHIN JAIN, C.A. RESPONDENT BY: SH. VIPUL KASHYAP, SR. DR DATE OF HEARING: 11/08/2021 DATE OF ORDER : 11/08/2021 ORDER PER K. NARASIMHA CHARY, J.M. AGGRIEVED BY THE ORDER DATED 27/03/2018 PASSED BY T HE COMMISSIONER OF INCOME TAX (APPEALS)-15, NEW DELHI ('LD. CIT(A)') FOR THE ASSESSMENT YEAR 2013-14, MANGAT RAM AGGARWAL (T HE ASSESSEE), PREFERRED THIS APPEAL. 2 2. AT THE OUTSET, LEARNED AR SUBMITTED THAT THE IMP UGNED ORDER HAS BEEN PASSED EX PARTE QUA ASSESSEE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. IT IS ALSO SUBMITTED TH AT THE ASSESSEE SHOULD BE AFFORDED AN OPPORTUNITY OF HEARING BEFORE THE FI RST APPELLATE AUTHORITY ENABLING THEM TO RAISE CONTENTIONS AGAINS T THE ADHOC ADDITION MADE BY THE LEARNED ASSESSING OFFICER SO AS TO GET THEIR APPEAL DECIDED ON MERITS. IT IS FURTHER SUBMITTED THAT BY ORDER DA TED 27/01/2020 IN ITA NO. 4780/DEL.2018 FOR THE ASSESSMENT YEAR 2014-15, THE COORDINATE BENCH OF THIS TRIBUNAL HAS RESTORED THE MATTER BACK TO THE FILE OF LD. CIT(A), IN THE IDENTICAL SET OF FACTS, FOR DECIDING THE APPEAL AFRESH ON MERITS AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LEARNED DR, THOUGH SUBMITTED THAT THE LEA RNED FIRST APPELLATE AUTHORITY HAS PASSED AN ELABORATE ORDER DECIDING TH E APPEAL ON MERITS, BUT HAS NO OBJECTION ON THE REQUEST OF THE ASSESSEE TO PROVIDE THEM ONE MORE OPPORTUNITY OF HEARING BEFORE THE LD. CIT(A). WE HAVE GONE THROUGH THE RECORD IN THE LIGHT OF TH E SUBMISSIONS MADE ON EITHER SIDE. IT IS NOT IN DISPUTE THAT THE IMPUGNED ORDER IS PASSED EX PARTE QUA ASSESSEE AND IN THE SIMILAR CIRCUMSTANCES, THE COORDINATE BENCH OF THIS TRIBUNAL BY ORDER DATED 27 .01.2020 HAS RESTORED THE APPEAL FOR SUBSEQUENT ASSESSMENT YEAR TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL AFTER GIVING AN OPPO RTUNITY OF HEARING TO THE ASSESSEE. FOLLOWING THE SAME, AND IN THE INTERE ST OF NATURAL JUSTICE, WE SET ASIDE THE IMPUGNED ORDER PASSED EX PARTE AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION T O DECIDE THE APPEAL ON MERITS AFTER GIVING THE ASSESSEE REASONABLE OPPORTU NITY OF BEING HEARD. 3 THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND COMP LY WITH THE NOTICES ISSUED BY LD. CIT(A) FOR HEARING. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS THE 11 TH DAY OF AUGUST, 2021 JUST AFTER CONCLUSION OF HEARING ON VI RTUAL MODE. SD/- SD/- (O.P. KANT) (K. NARSIMHA CHARY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11/08/2021