Shri Joginder Kumar Kawatra, New Delhi V. ITO, New Delhi

ITA 4930/DEL/2010

• Counselvise Citation: 493020114 RSA 2010
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: RAVI GUPTA
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.4930/DEL./2010 (ASSESSMENT YEAR : 2006-07) SHRI JOGINDER KUMAR KAWATRA, VS. ITO, WARD 26(3), RZ-B-41, UTTAM NAGAR, NEW DELHI. NEW DELHI. (PAN/GIR NO.AASPK8050G) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAVI GUPTA, ADV. REVENUE BY : SHRI A.K. MONGA, SR.DR ORDER PER K.D. RANJAN: AM THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 20 06-07 ARISES OUT OF ORDER OF CIT(A)-XXIV, NEW DELHI. 2. AT THE OUTSET, LD.AR OF THE ASSESSEE SUBMITTED T HAT CIT(A) HAS PASSED EX-PARTE ORDER BECAUSE OF NON-ATTENDANCE BY THE CHARTERED AC COUNTANT ENGAGED BY THE ASSESSEE. HE HAD FILED AFFIDAVIT FROM SHRI VINOD RAWAL, S/O SHRI R.S. RAWAL, STATING THEREIN THAT HE WAS NOT KEEPING GOOD HEALTH IN THE YEAR 2010. DUE TO WORKLOAD IN AUGUST, 2010, HE COULD NOT APPEAR BEFORE THE CIT(A) ON 30.8.2010. L D.AR OF THE ASSESSEE, THEREFORE, SUBMITTED THAT SINCE ASSESSEE HAD NOT BEEN PROVIDED SUFFICIENT OPPORTUNITY OF BEING HEARD, 2 ITA NO.4930/DEL./2010 THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A ) FOR FRESH ADJUDICATION. ON THE OTHER HAND, LD.SR.DR., SUPPORTED THE ORDER OF THE CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE ORDER OF THE CIT(A) CAREFULLY. WE FIND THAT CIT(A) ISSUED NOTICE U/S 25 0 FIXING THE CASE FOR HEARING ON 22.02.2010. ON THE DATE OF HEARING, LD.COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT TILL 05.04.2010. ON THAT DATE, ADJOURNMENT WAS SOUGHT A ND THE CASE WAS ADJOURNED TO 27.4.2010. ON THIS DATE, NEITHER ANYBODY ATTENDED NOR WAS ANY REQUEST FOR ADJOURNMENT MADE. THE CIT(A) ISSUED ANOTHER NOTICE U/S 250 FIX ING THE CASE FOR HEARING ON 1.6.2010. AGAIN, A LETTER SEEKING ADJOURNMENT WAS SENT BY THE COUNSEL OF THE ASSESSEE AND THE CASE WAS ADJOURNED TO 22.06.2010. AGAIN, THERE WAS NEIT HER ATTENDANCE OF ASSESSEE NOR WAS ANY REQUEST FOR ADJOURNMENT FILED. THE CIT(A) AGA IN ISSUED NOTICE DATED 4.8.2010 FIXING THE CASE FOR HEARING ON 30.8.2010. THERE WAS NO CO MPLIANCE OF THE NOTICE BY THE ASSESSEE. THE CIT(A) HAVING REGARD TO THE FACT THA T SUFFICIENT ADJOURNMENTS WERE GRANTED AND NO ADJOURNMENT APPLICATION WAS RECEIVED ON 30.8 .2010, HE PROCEED TO DECIDE THE APPEAL ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. FROM ABOVE, IT IS EVIDENT THAT SHRI VINOD RAWAL, LD.AR OF THE ASSESSEE WAS SE EKING ADJOURNMENT ON ONE PRETEXT OR THE OTHER AND HAD NOT COOPERATED WITH CIT(A). THE AFFIDAVIT FILED BY HIM SAYING THAT HE WAS NOT KEEPING GOOD HEALTH IN 2010 AND DUE TO WORK LOAD IN AUGUST, 2010 HE COULD NOT APPEAR ON 30.8.2010 IS SELF-CONTRADICTED. LD. COUN SEL FOR THE ASSESSEE TO OUR MIND WAS DELIBERATELY NOT APPEARING BEFORE THE CIT(A). HOW EVER, KEEPING IN VIEW THE FACT THAT THE ASSESSEE SHOULD NOT SUFFER FOR THE MISTAKE OF H IS COUNSEL, WE FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE CIT(A) SUBJECT TO PAY MENT OF COST OF RS.10,000/- BY SHRI VINOD RAWAL, C.A. PERSONALLY. HE WILL MAKE THE PAY MENT OF RS 10,000/- TOWARDS COST IMPOSED BY US ON HIM AND FURNISH BY WAY OF EVIDENCE BEFORE THE CIT(A) ENCLOSING A COPY OF CHEQUE FOR PAYMENT OF COST. SHRI VINOD RAW AL, LD.AR OF THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) WITHIN ONE MON TH OF THE RECEIPT OF THE ORDER ALONG WITH COPY OF CHALLAN FOR PAYMENT OF THE COST. THE CIT(A) ON RECEIPT OF THE COST IMPOSED BY THE TRIBUNAL ON SHRI VINOD RAWAL, WILL FIX THE C ASE FOR HEARING. HE WILL PROVIDE SUFFICIENT OPPORTUNITY OF BEING HEARD BEFORE DECIDI NG THE APPEAL. SH. RAVI GUPTA THE LD. 3 ITA NO.4930/DEL./2010 COUNSEL FOR THE ASSESSEE IS ALSO DIRECTED TO ENSURE THE CO-OPERATION FROM THE ASSESSEE FOR GETTING THE APPEAL PROSECUTED BEFORE THE CIT(A). 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON : 26 TH AUGUST, 2011 . SD/- SD/- [R.P. TOLANI] [K.D. RANJAN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE : 26 TH AUG., 2011 . SKB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A)-XXIV, NEW DELHI. 5. CIT( ITAT) BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES