Sh. Simon Marandi, New Delhi V. ACIT, New Delhi

ITA 5445/DEL/2014

• Counselvise Citation: 544520114 RSA 2014
• Duration Of Justice: 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 23-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 08-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. K. SAINI, AM ITA NO. 5445 /DEL/201 4 : ASSTT. YEAR : 2007 - 08 SIMON MARANDI AT - HIRAMPUR, PAKUR, JHARKHAND - 816104 VS COMMISSIONER OF INCOME TAX - VI, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AQPM4135J ASSESSEE BY : NONE REVENUE BY : SH. VED PRAKASH MISHRA , SR. DR DATE OF HEARING : 23 .0 9 .2015 DATE OF PRONOUNCEMENT : 24 .09 .2015 ORDER THIS IS AN APPE AL BY THE ASSESSEE AGAINST THE ORDER DATED 05.08 .2014 OF LD. CIT (A) - VI , NEW DELHI . 2 . THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE SUSTENANCE OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AMO UNTING TO RS. 1,30,000/ - BY PASSING THE EX - PARTE ORDER. 3 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 13.09.2007 DECLARING AN INCOME OF RS. 86,226/ - . THE AO FRAMED THE ASSESSMENT EX - PARTE U/S 144 OF THE ACT BY MAKIN G AN ADDITION OF RS. 4,90,000/ - . THE AO INITIATED THE PENALTY PROCEEDINGS U/S ITA NO. 5445 /DEL /2014 SIMON MARANDI 2 271(1)(C) OF THE ACT AND LEVIED THE PENALTY OF RS. 1,30,000/ - BY PASSING THE EX - PARTE ORDER. 4 . BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO ALSO PASS ED THE IMPUGNED ORDER EX - PARTE AND DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON - APPEARANCE IN LIMINE . 5 . NOW THE ASSESSEE IS IN APPEAL. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. I, THEREFORE, PROCEEDED EX - PARTE QUA THE ASSESSEE AND THE APPEAL IS DECIDED AFTER HEARING THE LD. DR. DURING THE COURSE OF HEARING THE LD. DR SUBMITTED THAT THE ASSESSEE IS HABITUAL IN NON - APPEARANCE AND NEVER APPEARED EITHER BEFORE THE AO OR BEFORE THE L D. CIT(A). THEREFORE, THE AO RIGHTLY LEVIED THE PENALTY U/S 271(1)(C) OF THE ACT ON THE CONCEALED INCOME AND THE LD. CIT(A ) WAS FULLY JUSTIFIED IN CONFIRMING THE SAME. 6 . I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) MENTIONED IN THE IMPUGNED ORDER THAT MOST OF THE TIME THE ASSESSEE SOUGHT ADJOURNMENT. THEREFORE, THE ASSESSEE APPEARS TO BE HABITUAL IN NON - APPEARANCE ON GIVEN DATES OF HEARING. HOWEVER , HE HAS NOT MENTIONED THE REASONS FOR SEEKING THE ADJOURNMENT. HE ALSO DID NOT DISCUSS AS TO WHETHER THE REASONS STATED BY THE ASSESSEE FOR SEEKING THE ITA NO. 5445 /DEL /2014 SIMON MARANDI 3 ADJOURNMENT WERE PLAUSIBLE OR FABULOUS. IT IS ALSO WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER MAXIM AUDI ALTERAM PARTEM. I, THEREFORE, KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE SET ASIDE THE IMPUGNED ORDER AND REMAND THE CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE COURT ON 24 /09 /2015 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DATED: 24 /09 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR