Ravinder Singh, New Delhi V. ACIT, Central Circle- 27 , New Delhi

ITA 6280/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5278 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 6280/DEL/2018 ASSESSMENT YEAR: 2005-06 RAVINDER SINGH, VS. ACIT, CC-27, 255, DOUBLE STOREY, NEW DELHI NEW RAJINDER NAGAR, NEW DELHI 110 060 (PAN: AAHPB2693P) (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. AMRIT LAL, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 01.08.2018 PASSED BY THE LD. CIT(A)-29, NEW DELHI RELATING TO ASSESSMENT YEAR 2005-06 ON THE FOLLOWING GROUND:- 1. THAT LD. CIT(A) HAD ERRED IN UPHOLDING THE PENALTY LEVIED BY THE AO U/S. 271(1)(C) OF INCOME TAX ACT, 1961 OF RS. 6,10,368/-. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY THE LD. DR, HENCE, THE SAME ARE NOT REPEATED HERE FOR T HE SAKE OF BREVITY. 3. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT . KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW TH AT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESENT APPE AL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 2 4. LD. SR. DR RELIED UPON THE ORDERS OF THE AUTHORI TIES BELOW. 5. I HAVE HEARD LD. SR. DR AND PERUSED THE RECORDS ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AU THORITY. I NOTE THAT LD. CIT(A) VIDE HIS IMPUGNED ORDER DATED 01.08.2018 HAS DECIDED THE APPEAL OF THE ASSESSEE EXPARTE. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE, THE ISSUES IN DISPUTE ARE REMITTED BACK TO THE FILE OF THE LD. CI T(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO FULLY COOPERATE WITH T HE LD. CIT(A) AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 05/11/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 05/11/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES