Sh. Amit Babbar, Haryana V. ITO, Faridabad

ITA 5226/DEL/2014

• Counselvise Citation: 522620114 RSA 2014
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 13-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 24-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA
• Assessee Lawyers: AMIT BABBAR
• Keywords: Sale consideration of property below Jantri Value; Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - II , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 5226/DEL/2014 ASSESSMENT YEAR : 2009 - 10 APPELLANT BY : SH. AMIT BABBAR RESPONDENT BY : SH. MANOJ KR. CHOPRA, SR. DR DATE OF HEARING : 13.07.2015 DATE OF PRONOUNCEMENT : 17 .07.2015 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.07.2014 OF LD.CIT(A), FARIDABAD PERTAINING TO THE ASSESSMENT YEAR 2009 - 10 ON THE FOLLOWING GROUND WHICH READS AS UNDER: - 1. THE LD CIT (APPEALS) HAS PASSED THE ORDER WITHOUT AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD, WHICH IS AGAINST THE NATURAL JUSTICE OF LAW. THE LD CIT (APPEALS) ISSUED 3 NOTICES FOR HEARING OUT OF WHICH 2 REMAINED UN - SERVED. THE ONLY NOTICE DATED 24.06.2014 W HICH IS STATED TO BE SERVED WAS FIX ED FOR HEARING ON 09.07.2014 WHEREAS THE ORDER HAS ALREADY BEEN PASSED BY THE LD CIT(APPEALS) ON 01.07.2014.I.E PRIOR TO THE DATE FIXED FOR HEARING. 2. THE LD CIT (APPEALS) CONSIDERED THE DEPOSITS AND WITHDRAWALS IN BANKS FOR THE MONTH OF APRIL 2008 ONL Y TO CONSIDER FOR CONFIRMING THE ADDITIONS AND IGNORING THE FACTS OF REST OF THE 11 MONTHS. 3. IT IS PRAYED THAT THE ORDER OF THE LD. CIT (APPEALS) MAY BE SET - ASIDE AND THE ADDITIONS MADE BY LD. ITO AMOUNTING RS. 401260/ - AND RS. 157118/ - MAY BE DELETE D. 2. AFTER HEARING THE RIVAL CONTENTION , I SET ASIDE THE ISSUE TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. THE ASSESSEE HAS DEMONSTRATED BEFORE ME THAT HE HAS BEEN PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD CIT(A). AMIT BABBAR HOUSE NO.1674A, SECTOR - 29, HOUSING BOARD COLONY, OLD FARIDABAD, HARYANA, PAN:AKTPB8850C VS. ITO, WARD - 1( 2 ), FARIDABAD (APPELLANT) (RESPONDENT) PAGE 2 OF 2 3. THE LD DR POINTED OUT THAT THE ASSESSEE IS NOT COOPERATING. I DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD CIT(A) ON 7 TH SEPTEMBER 2015 AND OBTAINED THE NOTICE OF HEARING, AND THEREAFTER APPEAR BEFORE THE LD CI T(A) ON THE DATE AND TIME GIVEN BY HIM AND COOPERATE IN DISPOSING THE MATTER ON MERITS. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 T H JULY, 2015 . - S D / - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 1 7 T H J ULY, 2015 AKK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR