Ethnic Overseas P.Ltd, New Delhi V. ITO, Ward-11(2), New Delhi

ITA 5459/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2800 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 5459/DEL/2017 : ASSTT. YEAR : 2005 - 0 6 ETHNIC OVERSEAS PVT. LTD., C/O M/S R RA TAXINDIA, D - 28, SOUTH EXTENSION, PART - I, NEW DELHI - 110049 VS INCOME TAX OFFICER, WARD - 11 ( 2 ) , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ABCE2286 ASSESSEE BY : DR. RAKESH GUPTA , ADV. & SH. SOMIL AGARWAL , ADV. REVENUE BY : NONE DATE OF HEARING : 19.12 .201 7 DATE OF PRONOUNCEMENT : 20 .12 .201 7 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 24.11.2008 OF LD. CIT(A) - XIII , NEW DELHI . 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO THE CONFIRMATION OF ADDITION OF RS.22,50,000/ - MADE BY THE AO BY PASSING THE EX - PARTE ORDER. 3. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE DEPARTMENT AND THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF BEING HEARD AND PASSED THE EX - PARTE ORDER IN SLIP SHOD MANNER WITHOUT DISCUSSING THE ISSUE S ON MERIT. IT WAS FURTHER SUBMITTED THAT THE AO ALSO DECIDED THE ISSUE EX - PARTE U/S 144 OF THE INCOME TAX ACT, 1961 WITHOUT SERVING THE NOTICE OF HEARING ON THE ASSESSEE. ITA NO . 5459 /DEL /201 7 ETHNIC OVERSEAS PVT. LTD. 2 4. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE AO AS WELL AS THE LD. CIT(A) PASSED THEI R RESPECTIVE ORDERS EX - PARTE. THE LD. CIT(A) ALTHOUGH MENTIONED THAT DURING THE COURSE OF HEARING THE APPELLANT WAS PROVIDED OPPORTUNITIES TO SUBMIT DETAILS AND ARGUMENTS. ON THE CONTRARY, HE MENTIONED ON THE FACE OF THE ORDER THAT NOBODY WAS PRESENT EITHE R ON BEHALF OF THE ASSESSEE OR THE DEPARTMENT. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THE IMPUG NED ORDER AND REMAND THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORD E R PRONOUNCED IN THE COURT ON 20 /12 /2017) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 20 /12 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR