Ashok Kumar , Shamli V. ITO, Ward- 1(4), Shamli

ITA 5239/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7428 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Reason to believe
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SHRI N.S. SAINI , ACCOUNTANT MEMBER ITA NO. 5239 / DEL/201 8 ASSESSMENT YEAR: 20 1 0 - 1 1 ASHOK KUMAR S/O SH. HARI KISHAN HINGO KHERI, KANDELA D - SHAMLI PAN N O. BFKPK3900B VS ITO, WARD 1 (4) SHAMLI (APPELLANT) (RESPONDENT) APPELLANT BY SH. PREM PRAKASH, ADVOCATE SH. ASHISH AGGARWAL, ADVOCATE RESPONDENT BY SH. S. L. ANURAGI, SR. DR DATE OF HEARING: 1 5 /0 1 /201 9 DATE OF PRONOUNCEMENT: 16 / 0 1/2 01 9 ORDER PER N. S . SAINI AM: 1. TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER CIT(A) , MUZAFFARNAGAR DATED 21.06.2018 FOR THE A. Y. 20 1 0 - 1 1 FOR A. Y. 20 1 0 - 1 1 . 2. THE ASSESSEE HAS RAISED FOLLOWING GROUND OF APPEAL : - ( 1 ) THAT THE ORDER I S AGAINST LAW & FACTS ON RECORD. ( 2 ) THAT LD. CIT (A) WAS WRONG IN PASSING ORDER EXPARTE. ( 3 ) THAT LD. CIT(A) WAS WRONG IN HOLDING THAT THERE WAS REASON TO BELIEVE TO ISSUE NOTICE U/S 148 ALTHOUGH THERE WAS NO REASON TO BELIEVE BEFORE HIM. ( 4 ) THAT LD. CIT (A) WAS WRONG HAS NOT DECIDED GROUND NO.3. ( 5 ) THAT LD. CIT (A) WAS WRONG IN CONFIRMING ADDITION OF RS. 8,50,000.00. ( 6 ) THAT LD. CIT(A) WAS WRONG IN APPLYING ADDITION OF RS. 8,50,000.00 U/S 69A OF THE I.T. ACT, 1961 WITHOUT ANY SHOW CAUSE NOTICE TO THE ASSESSEE AS A.O. DID NOT APPLY S.69A OF THE ACT. 3 . THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE CIT(A) AND THE CIT(A) HAS 2 OBSERVED THAT THE ASSESSEE SOUGHT ADJOURNMENT OF HEARING ON VARIOUS DATES FIXED BY HIM FROM 14.0 3.2018 TO 23.05.20 18. ON 19.06.2018 WHICH WAS THE DATE FIXED BY THE CIT(A) THERE WAS NO COMPLIANCE FROM THE ASSESSEE AND, THEREFORE, HE DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT NO WRITTEN SUBMISSIONS OR ARGUMENTS HAVE BEEN FILED BEFORE HIM. HE PRAYED THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE ONE MORE OPPORTUNITY SHOULD BE ALLOWED TO THE ASSESSEE TO PRESENT HIS APPEAL BEFORE THE CIT(A) A S SUFFICIENT OPPORTUNITY WAS NOT ALLOWED TO THE ASSESSEE FOR PRESENTING HIS APPEAL BEFORE HIM. 4 . THE LD. DR VEHEMENTLY OPPOSED THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE. 5 . AFTER CONSIDERING THE RIVAL ARGUMENTS AND MATERIALS AVAILABLE ON RECORD. I FIND THAT ON 19.06.2018 THE ASSESSEE WAS NOT PRESENT FOR HEARING OF THE APPEAL. 6 . THE CIT(A) PRO CEEDED TO DISPOSE THE APPEAL IN ABSENCE OF THE ASSESSEE WITHOUT ANY SUBMISSIONS OR ARGUMENTS OF THE ASSESSEE. IN MY CONSIDERED OPINION THIS APPROACH OF THE CIT(A) BY DISPOSING OF THE APPEAL IN HASTE HAS NOT DONE PROPER JUSTICE TO THE CASE OF THE ASSESS EE, THEREFORE, IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE TO THE ASSESSEE I ACCEPT THE PRAYER OF THE AR OF THE ASSESSEE FOR RESTORING THE APPEAL BACK TO THE FILE OF THE CTI(A) FOR ADJUDICATION AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING T O THE ASSESSEE. I ORDER ACCORDINGLY. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 16 .01.2019 S D/ - ( N. S . SAIN I) ACCOUNTANT MEMBER DATED: 16 . 0 1 . 201 9 . *NEHA* COPY OF ORDER TO : - 1 ) THE APPELLANT 2 ) THE RESPONDENT 3 ) THE CIT 4 ) THE CIT(A) 5 ) THE DR, I.T.A.T., NEW DELHI ASSISTANT REGISTRAR ITAT , NEW DELHI DATE OF DICTATION 1 5 .01.2019 DATE ON W HICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 16.01.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER