Ashok Chopra, New Delhi V. DCIT, New Delhi

ITA 4972/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2752 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 07-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 11-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASUDEVAN
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-2 NEW DELHI) BEFORE SHRI I.C. SUDHIR: HONBLE JUDICIAL MEMBER ITA NOS. 4972 & 4973/DEL/2014 ASSESSMENT YEARS: 2005-06 & 2006-07 ASHOK CHOPRA, VS. DEPUTY CIT, GH-9/425, 2 ND FLOOR, CENTRAL CIRCLE-3, PACHIM VIHAR, NEW DELHI. NEW DELHI. (PAN: AGOPC9542P) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI ROHIT GA RG, CA DEPARTMENT BY: SHRI T. VASUDEVA N, SR. DR DATE OF HEARING : 07.10.2015 DATE OF PRONOUNCEMENT: 04:01.2016 ORDER IN THESE APPEALS PREFERRED BY THE ASSESSEE, THE AS SESSEE HAS QUESTIONED ADDITION MADE ON ACCOUNT OF UNEXPLAINED INVESTMENT AND CHARGING OF INTEREST UNDER SEC. 234A, 234B OR 234D OF THE INCO ME-TAX ACT, 1961 BESIDES THE ACTION OF THE LEARNED CIT(APPEALS) IN D ENYING THE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. HEARD AND CONSIDERED THE ARGUMENTS ADVANCED BY T HE PARTIES IN VIEW OF ORDERS OF THE AUTHORITIES BELOW, MATERIAL AVAILA BLE ON RECORD AND THE DECISIONS RELIED UPON. 3. HAVING GONE THROUGH THE ORDERS OF THE AUTHORITIE S BELOW, I FIND THAT THE LEARNED CIT(APPEALS) AFTER NOTING THE DATES OF HEARING FIXED BEFORE HIM 2 HAS DISMISSED THE APPEALS IN DEFAULT WITHOUT ADJUDI CATING THE APPEALS ON ITS MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD . I THUS IN THE INTEREST OF JUSTICE SET ASIDE THESE FIRST APPEALS TO THE FILE O F LEARNED CIT(APPEALS) TO DISPOSE OFF THE SAME BY PASSING A SPEAKING ORDER ON THE MERITS OF THE APPEALS AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. THE LEARNED AR UNDERTAKES TO COOPERATE WITH THE LEARNED CIT(APPEAL S) IN DISPOSAL OF THE APPEALS. 4. IN RESULT, THE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 .01.2016 SD/- ( I.C. SUD HIR ) JUDICIAL MEMBER DATED: 04 /01/2016 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR 3 DATE DRAFT DICTATED ON COMPUTER 04.01.2016 DRAFT PLACED BEFORE AUTHOR DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 04.01.2016 KEPT FOR PRONOUNCEMENT ON 04.01.2016 FILE SENT TO THE BENCH CLERK 04.01.20 16 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.