RAJVIR SINGH, GURGAON V. ITO, WARD- 62(2), NEW DELHI

ITA 6020/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6702 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.6020/DEL/2017 ASSESSMENT YEAR: 2013-14 RAJVIR SINGH, C/O SSAR & ASSOCIATES, VS. INCOME-TA X OFFICER, CA, 4852/24, 1 ST FLOOR, NEAR SANJIVAN WARD 62(2), NEW DELHI. HOSPITAL, ANSARI ROAD, DARYAGANJ, NEW DELHI. PAN : ABAPS 1501R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: MS. RINKU SINGH, SR. DR. DATE OF HEARING : 05.02.2020 DATE OF PRONOUNCEMENT : 06.02.2020 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN CORRECTNESS OF THE ORDER DATED 27.07.2017 OF CIT(A) -20, NEW DELHI PERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED ON VARIOUS G ROUNDS INCLUDING GROUND NO. 1 WHICH READS AS UNDER : 1. THAT BOTH THE LOWER AUTHORITIES GROSSLY ERRED I N MAKING AND SUSTAINING THE ASSESSMENT WITHOUT PROVIDING THE PRO PER OPPORTUNITY OF HEARING. 2. IT IS PERTINENT TO NOTE THAT AT THE TIME OF HEAR ING, AN ADJOURNMENT APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE. NO ONE WAS PRESENT IN SUPPORT THEREOF. CONSIDERING THE OVERALL MATERIAL O N RECORD AND AFTER HEARING 2 THE LD. SR. DR, IT WAS CONSIDERED APPROPRIATE TO PR OCEED WITH THE APPEAL EX PARTE QUA ASSESSEE ON MERITS. 3. A PERUSAL OF THE RECORD SHOWS THAT THE ADDITION MADE BY THE ASSESSING OFFICER IN THE ORDER U/S. 144 WAS CHALLENGED IN APP EAL WHEREIN FOR WANT OF REPRESENTATION, THE APPEAL STOOD DISMISSED. CONSIDE RING THE FACT THAT THE GRIEVANCE OF THE ASSESSEE REMAINS UNREPRESENTED, IT IS DEEMED APPROPRIATE IN THE INTEREST OF SUBSTANTIAL JUSTICE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF LD. CIT(A) FOR DECISION AFRESH IN ACCOR DANCE WITH LAW BY WAY OF SPEAKING ORDER AFTER GIVING THE ASSESSEE A REASONAB LE OPPORTUNITY OF BEING HEARD. THE ASSESSEE, IN ITS OWN INTEREST, IS ADVISE D TO MAKE FULL AND PROPER REPRESENTATION AND NOT TO ABUSE THE TRUST REPOSED. IN THE EVENTUALITY OF ABUSING THE TRUST REPOSED, THE CIT(A) SHALL BE AT L IBERTY TO DECIDE THE ISSUE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 06/02/2020 AKS