Chander Prakash Gupta, New Delhi V. ACIT, Circle-53(1), New Delhi

ITA 613/DEL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6755 (ITAT-DELHI)
• Duration Of Justice: 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.NO.613/DEL./2020 & S.A.NO.89/DEL./2020 ARISING OUT OF ITA.NO.613/DEL./2020 ASSESSMENT YEAR 2011-2012 SHRI CHANDER PRAKASH GUPTA, 1553, GURUDWARA ROAD, KOTLA MUBARAKPUR, DELHI 110 003. PAN AGBPG1927G VS. THE ACIT, CIRCLE 53(1), E-2 BLOCK, DR. SPM CIVIC CENTRE, MINTO ROAD, NEW DELHI. (APPELLANT & APPLICANT IN SA) (RESPONDENT) FOR ASSESSEE : SHRI AMOL SINHA, AND SHRI NITIN GULATI, ADVOCATES FOR REVENUE : MS. RAKHI VIMAL, SR. D.R. DATE OF HEARING : 07 .0 2 .20 20 DATE OF PRONOUNCEMENT : 07 .0 2 .20 20 ORDER PER BHAVNESH SAINI, J.M. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES. 2 ITA.NO.613/DEL./2020 & SA.NO.89/DEL./2020 SHRI CHANDER PRAKASH GUPTA, NEW DELHI. 2. THE ASSESSEE HAS FILED THE ABOVE STAY APPLICATION SEEKING STAY AGAINST THE OUTSTANDING DEMAND OF RS.22,65,860/- FOR THE A.Y. 2011-2012. WHEN THE STAY APPLICATION WAS HEARD, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS EX-PARTE WITHOUT SERVING ANY NOTICE UPON THE ASSESSEE. WITH THE CONSENT OF BOTH THE PARTIES, WE DISPOSE OF THE APPEAL ALONG WITH THE STAY APPLICATION. ITA.NO.613/DEL./2020 : 3. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-23, NEW DELHI, DATED 30.09.2019, FOR THE A.Y. 2011-2012. 4. THE LD. CIT(A) NOTED THREE DATES OF HEARING IN THE IMPUGNED ORDER, ON WHICH DATE THE ASSESSEE WAS INTIMATED ALL THE DATES OF HEARING OF THE APPEAL I.E., THROUGH SPEED POST AS WELL AS THROUGH E-MAIL. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE HAS NOT RECEIVED ANY NOTICE. THE IMPUGNED ORDER ALSO SHOWS THAT THE LD. CIT(A) NOWHERE RECORDED IF THESE NOTICES HAVE BEEN SERVED UPON 3 ITA.NO.613/DEL./2020 & SA.NO.89/DEL./2020 SHRI CHANDER PRAKASH GUPTA, NEW DELHI. THE ASSESSEE. IT WOULD SHOW THAT PRINCIPLES OF NATURAL JUSTICE HAS BEEN VIOLATED IN THE MATTER. FURTHER, THE A.O. HAS MADE ADDITION ON ACCOUNT OF COST OF IMPROVEMENT WHICH RESULTED INTO THE GROUND TAKEN AGAINST THE ASSESSEE. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE YEAR 2012-2013 THE CONTENTION OF ASSESSEE HAS BEEN ACCEPTED BY THE A.O. IN THE ORDER UNDER SECTION 143(3) OF THE I.T. ACT, 1961, DATED 02.03.2015. IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE A.O. THE ASSESSEE SHALL NOT MAKE UNNECESSARY REQUEST FOR ADJOURNMENT BEFORE THE LD. CIT(A) AND SHALL BE COOPERATIVE WITH HIM. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. THE STAY APPLICATION OF THE ASSESSEE HAVE BECOME INFRUCTUOUS AND THE SAME IS ACCORDINGLY DISMISSED. 4 ITA.NO.613/DEL./2020 & SA.NO.89/DEL./2020 SHRI CHANDER PRAKASH GUPTA, NEW DELHI. 6. TO SUM-UP, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES AND STAY APPLICATION OF THE ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (R.K. PANDA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 06 TH FEBRUARY, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT FRIDAY BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.