Tejbir Singh, Karnal V. ITO, Ward- 4, Panipat

ITA 6311/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6702 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE WERE
• Assessee Lawyers: K.L. ANEJA
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.6311/Del/2017 (ASSESSMENT YEAR 2011-12) Sh. Tejbir Singh C/o S.B. Gupta, Advocate, 3/68, Shakti Colony, Karnal, Haryana. PAN-BCCPS 7808B Vs. Income Tax Officer, Ward-4, Panipat. (Appellant) (Respondent) Appellant By Sh. K.L. Aneja, Adv. Respondent by Sh. Umesh Takyar, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-Karnal, [Ld. CIT(A)”, for short], dated 22.12.2016 for Assessment Year 2011-12. Grounds taken in this appeal of Assessee are as under: “1. That the order of the Learned CIT(Appeal) is against law & facts. 2. That the CIT(A) erred in not deleting the additions of Rs.50,57,726/- made by Learned ITO. 3. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard or disposed off.” 2 ITA No.6311/Del/2017 Tejbir Singh vs. ITO (B) The return of income was filed by assessee showing taxable income of Rs.1,97,500/- vide Assessment Order dated 29.03.2014 passed u/s 143(3) of the Income Tax Act, 1961. The income of the assessee was assessed at Rs.50,57,726/- and agriculture income was determined at Rs.4,00,000/-. (C) Aggrieved, the assessee filed appeal before the Ld. CIT(A). Vide impugned appellate order dated 22.12.2016 of Ld. CIT(A) dismissed the assessee’s appeal. (D) Aggrieved again, the assessee filed this present appeal in Income Tax Appellate Tribunal (“ITAT” for short). (E) At the time of hearing before us, the representatives of both sides (the Ld. Authorized Representative of the assessee as well as the Ld. Sr. Departmental Representative for Revenue) were in agreement that the assessee deserves another opportunity before the Assessing Officer, because the assessee did not get a reasonable opportunity in the course of the assessment proceedings before the Assessing Officer. Both sides were also in agreement that the 3 ITA No.6311/Del/2017 Tejbir Singh vs. ITO assessee was prevented the sufficient cause from producing evidences before the Assessing Officer in the course of assessment proceedings. Both sides agreed at the time of hearing before us, that in the interest of justice, the issue in dispute in the present appeal should be set aside to the file of the Assessing Officer for a fresh (de novo) order in accordance with law, after providing the assessee reasonable opportunity of being heard. (E.1) In view of the foregoing, and as both sides are in agreement to this, we set aside the impugned appellate order dated 22.12.2016 of the Ld. CIT(A) and set aside the issues in dispute in the present appeal before us to the file of the Assessing Officer with direction to pass a fresh (de novo) order in accordance with law after providing reasonable opportunity to the assessee. This appeal is disposed off in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed. (E.1) The order was already pronounced orally in the Court after conclusion of the hearing in the presence of the 4 ITA No.6311/Del/2017 Tejbir Singh vs. ITO representatives of both sides. Now this written order is signed today on 09.12.2021. Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09/12/2021 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI