Chander Bhan Sharma, Faridabad V. ITO ward 1(2), Faridabad

ITA 5605/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9117 (ITAT-DELHI)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: HARI OM THAKUR
• Keywords: Opportunity of being heard; Application of stay; Set aside
• Section: 147; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER S.A. NO. 721/DEL/2019 (IN ITA NO. 5605/DEL/2019) (A.Y. 2010-11) AND ITA NO. 5605/DEL/2019 (A.Y. 2010-11) CHANDER BHAN SHARMA MCF 54, EAST CHAWLA COLONY, BALLABGARH, FARIDABAD HARYANA (PAN: AHQPB0239D) VS. ITO, WARD 1(2), FARIDABAD ASSESSEE BY SH. HARI OM THAKUR, ADV. REVENUE BY SH. S.L. ANURAGI, SR. DR. ORDER ASSESSEE HAS FILED THIS STAY APPLICATION FOR GRANT OF STAY ON THE OUTSTANDING DEMAND OF RS. 15,21,660/-. 2. I HAVE HEARD BOTH THE PARTIES ON THE STAY APPLIC ATION. IN MY CONSIDERED VIEW, THE ASSESSEE COULD NOT ESTABLISH T HE CASE FOR GRANT OF STAY ON THE OUTSTANDING DEMAND IN DISPUTE AND ALSO HE IS NOT READY TO MAKE ANY PAYMENT AS A CONDITION FOR GRANT OF OUTSTA NDING DEMAND IN DISPUTE. I HAVE ALSO SEEN THE IMPUGNED ORDER PASSE D BY THE LD. FIRST APPELLATE AUTHORITY, WHICH IS AN EXPARTE ORDER WITH OUT HEARING AND GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND EVEN OTH ERWISE THE ORDER PASSED BY THE AO IS ALSO U/S. 144 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) READ WITH SECTION 147 OF THE ACT. BOTH THE PARTIES AGREED THAT THE STAY APPLICATION FILED BY THE ASSESSEE MAY BE DISMI SSED AND THE ORDER PASSED BY THE LD. CIT(A) IS EXPARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY 2 TO THE ASSESSEE AND THEREFORE, THE ISSUE IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AS PE R LAW, AFRESH. 3. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES O F THE PRESENT CASE, THERE IS NO DOUBT THAT LD. FIRST APPELLATE AUTHORIT Y HAS GIVEN VARIOUS OPPORTUNITIES TO THE ASSESSEE, BUT THE NOTICES ISSU ED BY THE LD. CIT(A) HAVE RETURNED BACK VARIOUS TIMES. THEREFORE, IN VI EW OF NON-SERVICE OF NOTICE UPON THE ASSESSEE, I DEEM IT FIT TO DIRECT THE ASSESSEE THROUGH HIS COUNSEL TO APPEAR BEFORE THE LD. CIT(A) ON 01.08.20 19 AT 10.00 AM TO REPRESENT HIS CASE AND LD. CIT(A) IS ALSO DIRECTED TO DECIDE THE ISSUES IN DISPUTE AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE STAY APPLICATION NO. 721/DEL/ 2019 IS DISMISSED AND THE MAIN ITA NO. 5605/DEL/2019 (AY 2010-11) IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 08 TH DAY OF JULY, 2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 08 TH DAY OF JULY, 2019 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT 3