Satish Kumar Gautam, Ghaziabad V. ITO WARD -2(4), Ghaziabad

ITA 4796/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5407 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 68; 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4796/DEL/2019 [ASSESSMENT YEAR: 2010-11] SATISH KUMAR GAUTAM, VS. ITO, WARD 2(4), C/O RAG & ASSOCIATES, CA GHAZIABAD 209, JAGDAMBA TOWER, 13, PREET VIHAR COMMERCIAL COMPLEX, NEW DELHI 110 092 (PAN: AMAPG7828C) [APPELLANT] [RESPONDENT] ASSESSEE BY : SHRI NIKHIL GUPTA, CA REVENUE BY : SHRI PRADEEP SINGH GAUTAM, SR . DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS], GHAZIABA D DATED 28.2.2019 PERTAINING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN HOLDING THE DELAY IN FILING THE APPEAL CANNOT BE CONDONED. THE APPELL ANT PRAYS THAT THE DELAY BE CONDONED AND APPEAL SHOULD BE TAKEN UP FOR HEARING. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN DISMISSING THE APPEAL OF THE APPELLANT WITHOUT OBSERVING THE PRINC IPAL OF NATURAL JUSTICE, 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN NOT DECIDIN G THE 2 ISSUE ON MERITS AS THE AO ERRED IN INITIATING ASSES SMENT PROCEEDINGS U/S 148 OF THE INCOME TAX ACT, 1961 AND THE SAME HAS BEEN MADE ARBITRARILY AND IN CONTRAVEN TION OF THE FACTS OF THE CASE AND IS BAD IN LAW. 4. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN NOT DECIDIN G THE ISSUE ON MERITS AND ALLOWING THE ADDITION OF CASH D EPOSIT OF RS. 11,29,500/- BEING AMOUNT OF CASH DEPOSITED I N THE BANK ACCOUNT WHICH WAS MADE BY THE LD A,O. AS INCOM E FROM OTHER SOURCE AND ALSO INVOKING THE PROVISION O F SEC 68 OF THE INCOME TAX ACT, 1961 5. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN NOT DECIDIN G THE ISSUE ON MERITS SINCE THE LD AO HAS NOT PROVIDE REASONABLE OPPORTUNITY TO THE APPELLANT TO PROVE HI S CASE. NOTE: THE ASSESSEE CRAVES LEAVE TO AMEND/ MODIFY AFOREMENTIONED GROUNDS OF APPEAL AND/OR TO RAISE ADDITIONAL GROUND(S) OF APPEAL, AT ANY TIME PRIOR T O / DURING THE COURSE OF APPELLATE PROCEEDINGS. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE STATED THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER WI THOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. H E REQUESTED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE CONTRARY, LD. DR RELIED UPON THE IMPUGNE D ORDER. 3 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. I AM OF THE VIEW THAT LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE, THEREFORE, IN THE INTEREST OF JUSTICE I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HERD TO THE ASSESSEE. 4.1 KEEPING IN VIEW OF THE NON-COOPERATION OF THE A SSESSEE, I AM DIRECTING THE ASSESSEE THROUGH HIS COUNSEL TO APPEA R BEFORE THE LD. CIT(A) ON 29.04.2020 AT 10.00 AM FOR HEARING. THERE IS NO NEED TO ISSUE THE NOTICE BY THE LD. CIT(A) TO THE ASSESS EE, SINCE THIS ORDER HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 19.02.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:19-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 4