Suresh Kumar Gupta HUF, New Delhi V. ITO, Ward-35(2), New Delhi

ITA 619/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6705 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VK SABHARWAL
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.619/DEL/2019 ASSESSMENT YEAR: 2014-15 SURESH KUMAR GUPTA HUF, VS. INCOME-TAX OFFICER, 13/23, SHAKTI NAGAR, NEW DELHI, WARD 35(2), NEW D ELHI. PAN : AAFHS5781P (APPELLANT) (RESPONDENT) APPELLANT BY : MR. V.K. SABHARWAL, ADVOCATE 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 27.09.2018 OF CIT(A) -12, NEW DELHI PERTAINING TO 2014-15 ASSESSMENT YEAR IS ASSAILED O N VARIOUS GROUNDS INCLUDING GROUND NO. 1, WHICH READS AS UNDER 1. THAT THE ORDER PASSED U/S. 250 OF THE INCOME TA X ACT, 1961 BY THE LD. CIT(A) ON 27.09.2018 THEREBY UPHOLDING THE PENALTY OF RS.8,89,128/- WAS PERVERSE TO THE LAW AND TO THE FA CTS OF THE CASE, BECAUSE OF NOT AFFORDING REASONABLE AND PROPER OPPO RTUNITY TO THE APPELLANT PRIOR PROCEEDED TO CONFIRM THE PENALTY LE VIED BY THE ASSESSING OFFICER. 2 2. THE LD. AR SUBMITTED THAT THE PENALTY UPHELD IS INVALID IN LAW. HOWEVER, CONSIDERING THE FACT THAT THE IMPUGNED ORD ER IS AN EX PARTE ORDER WHERE THE APPEAL HAS BEEN DISMISSED FOR NON-R EPRESENTATION, THE LD. AR MADE A PRAYER TO SEEK REMAND OF THE ISSUE TO THE FILE OF LD. CIT(A). THE LD. SR. DR, ON CONSIDERING THE MATERIAL ON RECO RD, DID NOT OPPOSE THE SAID REQUEST. IN THE LIGHT OF SUBMISSIONS OF BOTH THE PARTIES, TH E IMPUGNED ORDER IS SET ASIDE TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS IN ACCORDANCE WITH LAW BY WAY OF SPEAKING ORDER AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSE E IN ITS OWN INTEREST IS ADVISED TO MAKE FULL AND PROPER REPRESENTATION AND NOT TO ABUSE THE TRUST REPOSED. IN THE EVENTUALITY TO ABUSE THE TRUST REPO SED, THE CIT(A) SHALL BE AT LIBERTY TO DECIDE THE ISSUE ON THE BASIS OF MATE RIAL AVAILABLE ON RECORD. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 06/02/2020 AKS