PRAVEEN KUMAR JAIN, MEERUT V. ACIT, CIRCLE- II, MEERUT

ITA 6120/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3492 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. K. SAINI, ACCOUNTANT MEMBER ITA NO. 6120/DEL/2017 : ASSTT. YEAR : 2013 - 14 PRAVEEN KUMAR JAIN, C/O - PUSHKAR JAIN, ADVOCATE, 115 - C JAIN NAGAR, MEERUT CITY - 2 VS ACIT, CIRCLE - II, MEERUT (APPELLANT) (RESPONDENT) PAN NO. A BRPJ7279E ASSESSEE BY : NONE REVENUE BY : SH. B. R. MISHRA , SR. DR DATE OF HEARING : 08 .02 .201 8 DATE OF PRONOUNCEMENT : 22 . 0 2 .201 8 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23.08.2017 OF LD. CIT(A) , MEERUT . 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: THAT LEARNED CIT(APPEALS) ERRED IN LAW & FACTS BY CONFIRMING AN ADDITION OF RS. 725000/ - . HENCE ADDITION OF RS 725000/ - IS UNCALLED FOR ARBITRARY OUGHT TO BE DELETED. 2. THAT LEARNED CIT(APPEALS) ERRED IN LAW & FACT BY PASSING AN ORDER U/S 250 OF I.T. ACT,1961 WITHOUT GIVING A REASONABLE OPPORTUNITY, WHICH IS AGAINST THE PRINCIPAL OF NATUR AL JUSTICE. HENCE THE PROPER OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE BEFORE PASSING ANY ORDER. 3. THAT ASSESSEE RESERVE THE RIGHT TO RAISE ANY OTHER GROUND AT THE TIME OF HEARING. 3. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE A SSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. WE, THEREFORE, PROCEEDED EX - PARTE QUA THE ASSESSEE AND THE APPEAL IS DECIDED AFTER HEARING THE LD. DR. ITA NO. 6120 /DEL /201 7 PRAVEEN KUMAR JAIN 2 4. VIDE GROUND NO. 2, THE GRIEVANCE OF THE ASSESSEE RELATES TO THE PASSING OF THE IMPUGNED ORDER WITHOUT GIV ING A REASONABLE OPPORTUNITY OF BEING HEARD BY THE LD. CIT(A). 5 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE E - FILED THE RETURN OF INCOME ON 26.07.2013 DECLARING AN INCOME OF RS.18,03,390/ - . SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. THE AO FRAMED THE ASSESSMENT AT AN INCOME OF RS.25,85,340/ - BY MAKING THE ADDITION OF RS.7,25,000/ - ON ACCOUNT OF DISALLOWANCE OF COMMISSION AND ADDITION OF RS.56,950/ - ON ACCOUNT OF DIFFERENCE IN THE REVISED COMPUTATION AND THE ORIGINAL COMPUTATION. 6. BEING A GGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL BY PASSING THE EX - PARTE ORDER. 7. NOW THE ASSESSEE IS IN APPEAL. THE LD. SR. DR SUBMITTED THAT THE ASSESS EE WAS NON - COOPERATIVE AND DID NOT APPEAR BEFORE THE LD. C IT (A), S O THERE WAS NO ALTERNATIVE EXCEPT TO DECIDE THE APPEAL EX - PARTE. 8. I HAVE CONSIDERED THE SUBMISSIONS OF LD. SR. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) DID NOT DECIDE THE APPEAL ON MERIT , HE CONFIRMED THE ORD ER PASSED BY THE AO IN SLIP SHOD MANNER. HE SIMPLY MENTIONED THAT THE NOTICE WAS ISSUED ON 27.07.2017 FOR FIXING THE DATE OF HEARING ON 09.08.2017. HOWEVER, IT IS NOT BROUGHT ON RECORD THAT THE SAID NOTICE WAS SERVED UPON THE ASSESSEE . IT IS WELL SETTLED LAW THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE PRESENT CASE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ITA NO. 6120 /DEL /201 7 PRAVEEN KUMAR JAIN 3 ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORD E R PRONOUNCED IN THE COU RT ON 22 /0 2/20 18 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 22 /02/2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR