Abhishek Verma, New Delhi V. DCIT, New Delhi

ITA 5372/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53430 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 30-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: S B GARG
• Keywords: Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS.5370 TO 5372/DEL/2010 ASSESSMENT YEARS : 2004-05 TO 2006-07 ABHISHEK VERMA, C/O MR. JITENDRA GARG, ADVOCATE, CHAMBER NO.137, PATIALA HOUSE COURT, NEW DELHI. PAN : AGOPV0315M VS. DCIT, CENTRAL CIRCLE-12, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI 44. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.B. GARG REVENUE BY : SHRI B.R.R. KUMAR, SR. DR ORDER PER I.P. BANSAL, JUDICIAL MEMBER ALL THESE APPEALS ARE FILED BY THE ASSESSEE. THEY ARE D IRECTED AGAINST THE THREE SEPARATE ORDERS PASSED BY THE CIT (A) DATED 29 TH SEPTEMBER, 2010 FOR ASSESSMENT YEARS 2004-05, 2005-06 AN D 2006- 07. THE MAIN GROUND IN ALL THESE APPEALS IS REGARDING NON-GRANT OF PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE BY BOTH T HE AUTHORITIES, NAMELY ASSESSING OFFICER AS WELL AS CIT (A). THE OTHER G ROUNDS RELATE TO THE ADDITIONS MADE BY THE ASSESSING OFFICER AND SUSTAIN ED BY THE CIT (A). 2. AT THE OUTSET, IT WAS SUBMITTED BY THE COUNSEL OF TH E ASSESSEE THAT THE ASSESSEE DURING THE COURSE OF PROCEEDINGS BEFORE THE ASSESSING OFFICER WAS IN JAIL AND SUCH FACT IS CERTIFIED B Y THE CUSTODY ITA NOS.5370 TO 5372/DEL/2010 2 CERTIFICATE COPY OF WHICH IS PLACED AT PAGE 9 OF THE PAPER BOOK. ACCORDING TO THE SAID CERTIFICATE WHICH IS ISSUED BY SU PERINTENDENT, JAIL NO.4, TIHAR, NEW DELHI, THE ASSESSEE HAS BEEN IN THE CUST ODY AND WAS ADMITTED IN CENTRAL JAIL NO.1 ON 1 ST AUGUST, 2006 AND TRANSFERRED TO CENTRAL JAIL NO.4 ON 11 TH SEPTEMBER, 2007 IN CASE NO. R.C.2(A)/2006/ACU-IV, U/S 120B, I.P.C. 3 AND 5 OFFIC IAL SECRETS ACT AND WAS RELEASED ON BAIL ON 3 RD JUNE, 2008. THE SAID CERTIFICATE IS DATED 18 TH JULY, 2008. IT IS FURTHER THE CASE OF THE ASSESSEE THAT DURING THE COURSE OF HEARING BEFORE CIT (A), ON THE LAST DATE OF HEARI NG THE ASSESSEE HAD APPEARED THROUGH AUTHORIZED REPRESENTATIVE. HOWEVER, THE PROCEEDINGS COULD NOT TAKE PLACE. THE ASSESSEE HAS ALSO FI LED AFFIDAVIT OF THE PERSON WHO HAD APPEARED BEFORE THE CIT (A) AN D THE SAID AFFIDAVIT IS FILED AT PAGE 6-8 OF THE PAPER BOOK IN WHICH IT HAS BEEN STATED BY SHRI R.P. SINGH, WHO IS STATED TO BE LOOKING AFTER THE INCOME- TAX MATTERS OF THE ASSESSEE THAT HE HAD APPEARED ON 16 TH SEPTEMBER, 2010 BEFORE CIT (A) AND IT WAS SUBMITTED THAT THE ASSESSE E HAS NOT RECEIVED CERTIFIED TRUE COPIES OF THE ASSESSMENT RECORD TILL DATE AND REQUESTED THE CIT (A) TO DIRECT THE ASSESSING OFFICER TO PROVIDE THE COPY OF THE DOCUMENTS AND ASKED FOR ADJOURNMENT OF HE ARING. THUS, AT THE OUTSET, IT IS THE CASE OF THE LEARNED AR THAT IT W ILL SERVE THE INTEREST OF JUSTICE IF THE MATTER IS RESTORED BACK TO THE FILE OF ASSESSING OFFICER WITH A DIRECTION TO FRAME DENOVO ASSESSMENT PROCEEDINGS AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. LD. C OUNSEL OF THE ASSESSEE HAS ALSO FILED BEFORE US AN APPLICATION STATING AL L THESE FACTS AND HE HAS WRITTEN THAT HE HAS SPOKEN TO THE ASSESSEE OVER PHONE AND THE ASSESSEE HAS ASSURED THAT HE WILL COOPERATE DURING THE COURSE OF ASSESSMENT PROCEEDINGS. 3. ON THE OTHER HAND, THE LEARNED DR OBJECTED TO TH E REQUEST OF THE ASSESSEE FOR RESTORATION OF THE MATTER BEFORE THE ASSESSING OFFICER. ITA NOS.5370 TO 5372/DEL/2010 3 4. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION THAT IT WILL SERVE THE INTEREST OF JUSTICE IF THE MATTER IS RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER FOR A LL THE THREE YEARS WITH A DIRECTION TO FRAME DENOVO ASSESSMENT AFTER GIVIN G THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. THE LEARNED AR OF THE ASSESSEE HAD AGREED THAT THE ASSESSEE WILL APPEAR BEFORE THE ASSESSI NG OFFICER EITHER HIMSELF OR THROUGH HIS REPRESENTATIVE ON 9 TH APRIL, 2012 AND WILL COOPERATE DURING THE COURSE OF ASSESSMENT PROCEEDINGS. T HEREFORE, TO AVOID UNNECESSARY DELAY OF THE ASSESSMENT PROCEEDINGS, WE DIRECT THE ASSESSEE EITHER TO APPEAR HIMSELF OR THROUGH HIS AUTHORIZ ED REPRESENTATIVE BEFORE ASSESSING OFFICER ON 9 TH APRIL, 2012. BOTH THE PARTIES HAVE TAKEN NOTE OF THE PROCEEDINGS OF TODAY. 5. AS WE HAVE RESTORED THE ASSESSMENTS OF ALL THE THREE YE ARS TO THE FILE OF ASSESSING OFFICER WITH A DIRECTION TO FRAME DENOVO ASSESSMENT, AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNI TY OF HEARING, WE DO NOT EXPRESS ANY OPINION ABOUT THE MER ITS OF THE ADDITIONS AS ALL OF THEM HAVE TO BE CONSIDERED AGAIN A S PER OUR DIRECTIONS. 6. IN THE RESULT, FOR STATISTICAL PURPOSES THE APPEALS FI LED BY THE ASSESSEE ARE TREATED TO BE ALLOWED IN THE MANNER AFORESA ID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.20 11. SD/- SD/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 20.12.2011. DK ITA NOS.5370 TO 5372/DEL/2010 4 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES