Amarjit Singh, New Delhi V. ITO, New Delhi

ITA 6124/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6739 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 17-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: PUPINDER KAUR
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI A.T. VARKEY, J.M. ITA NO: 6124 /DEL/201 3 AY : 20 0 9 - 10 SH. AMARJIT SINGH VS. ITO, WARD 7(1) A 102, ASHA PARIK NEW DELHI JAIL ROAD NEW DELHI PAN: AATPS 4806 M (APPELLANT) (RESPONDENT) APPELLANT BY : MS.PUPINDER KAUR, A.R. RESPONDENT BY : SH. S.K. J AIN , D.R. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS) - X , NEW DELHI DATED 1 1 .09.201 3 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 2009 - 10. 2. WE HAVE HEARD MS.PUPINDER KAUR, THE LD.COUNSEL FOR THE ASSESSEE AND SHRI SK JAIN, THE LD. D.R. ON BEHALF OF THE REVENUE. 3. AFTER HEARING RIVAL SUBMISSIONS WE FIND THAT THE ORDER OF ASSESSMENT WAS PASSED U/S 144 OF THE INCOME TAX ACT, 1961 (THE ACT ) . THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY PLEADED VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. THE LD.CIT(A) FOUND NO JUSTIFICATION FOR THE S AME. 5. WE ARE OF THE CONSIDERED OPINION THAT THE PRINCIPLES OF NATURAL JUSTICE WERE VIOLATED IN THIS CASE. THE ASSESSEE HAS SOUGHT VARIOUS DOCUMENTS FROM THE A.O. THESE WERE NOT PROVIDED BY THE A.O. THE REASONS GIVEN BY THE ITA 6124/DEL/2013 AY 2009 - 10 SH. AMARJIT SINGH, N.DEL. 2 ASSESSEE FOR NOT BEING ABLE TO RES POND TO THE QUERIES FROM THE R E VENUE ARE JUSTIFI ED . THUS IN THE INTEREST OF JUSTICE WE DEEM IT FIT AND PROPER TO SET ASIDE THE ASSESSMENT TO THE FILE OF AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE AO WAS TO PROVIDE ADEQUATE OPPORTUNITY TO THE A SSESSEE AND ALSO PROVIDE THE DOCUMENTS SOUGHT BY HIM SO THAT HE CAN RESPOND TO THE SAME. 6. IN THE RESULT THE ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD FEBRUARY, 2016 . SD/ - SD/ - ( A.T. VARKEY ) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: THE 23 RD FEBRUARY, 2016 *MAN GA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR ITA 6124/DEL/2013 AY 2009 - 10 SH. AMARJIT SINGH, N.DEL. 3