M/s. Ram Kishan Gupta, Haryana V. ITO, Kurukshetra

ITA 5355/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7462 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 01-12-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 19-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Assessee Lawyers: ROHIT SINGHAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NO. 5355/DEL/12 AY: 2006-07 SHRI RAM KISHAN GUPTA VS. IT O, WARD 1 VPO GULDEHRA TEHSIL KURUKSHETRA PEHOWA, DT.KURUKSHETRA HARYANA PAN: AAUPG 9069 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ROHIT SINGHAL, ADV. RESPONDENT BY : SHRI VIKRAM SAHAY, SR. D.R. ORDER PER G.D.AGRAWAL, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIR ECTED AGAINST THE ORDER OF THE LD.CIT(APPEALS), KARNAL DT. 30.7.2012 PERTAINING TO THE AY 2006-07. 2. AT THE TIME OF HEARING BEFORE US IT IS SUBMITTED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE ASSESSEE IS A RETIRED PERSON. HIS ONLY SOURCE IS PENSION INCOME FROM EDUCATION DEPARTMENT AND AGRICU LTURAL INCOME. THAT FOR THE YEAR UNDER CONSIDERATION IN THE RETURNED IN COME OF RS.86,235/- THE ASSESSING OFFICER MADE AN ADDITION OF RS.9 LAKHS. T HAT ON APPEAL THE LD.CIT(A) DIRECTED FOR THE ENHANCEMENT OF THE ADDIT ION BY RS.18 LAKHS. THUS AS AGAINST THE ADDITION OF RS.9 LAKHS MADE BY THE AO HE DIRECTED FOR THE ADDITION OF RS.27 LAKHS. IT IS SUBMITTED BY TH E LD.COUNSEL THAT THE SON OF THE ASSESSEE IS RESIDING IN LONDON AND DURING TH E RELEVANT PERIOD WHEN THE APPELLATE PROCEEDINGS WERE IN PROGRESS BEFORE T HE LD.CIT(A) THE ASSESSEE WAS IN LONDON. THEREFORE NONE OF THE NOTICES WERE EFFECTIVELY SERVED UPON ~ 2 ~ THE ASSESSEE. THE NOTICE OF ENHANCEMENT WAS SERVED BY AFFIXTURE. SINCE THE ASSESSEE WAS OUT OF INDIA NO INFORMATION WAS RECEIV ED BY HIM ABOUT THE NOTICES OF ENHANCEMENT AND THEREFORE NO COMPLIANCE COULD BE MADE. IN SUPPORT OF THIS CONTENTION HE FILED A COPY OF AIR T ICKETS AND PASS PORT ETC. SO AS TO POINT OUT THAT HE WENT TO LONDON ON 20 TH MARCH, 2012 AND CAME BACK ON 15 TH SEPTEMBER,2012. HE THEREFORE SUBMITTED THAT THE M ATTER SHOULD BE SET ASIDE TO THE FILE OF LD.CIT(A) WITH THE DIRECTI ON TO ALLOW EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD .D.R. ON THE OTHER HAND RELIED UPON THE ORDER OF THE LD.CIT(A). 3. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF B OTH THE PARTIES AND PERUSED THE MATERIAL PLACED BEFORE US. AFTER CONSI DERING THE FACTS OF THE CASE AND ARGUMENTS OF BOTH THE SIDES WE ARE SATISFI ED THAT THE ASSESSEE DID NOT GOT ANY EFFECTIVE OPPORTUNITY OF BEING HEARD BE FORE THE LD.CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF LD.CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE. WE DIRECT HIM TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THER EAFTER READJUDICATE THE MATTER IN ACCORDANCE WITH LAW. 4. IN THE RESULT ASSESSEES APPEAL IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2014. SD/- SD/- (A.T.VARKEY) (G.D. AGRAWAL) JUDICIAL MEMBER VICE PRESIDENT DATED : 19.12.2014 *MANGA ~ 3 ~ COPY FORWARDED TO: - 1. APPELLANT : 2. RESPONDENT : 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR