Mrs. Ruma Jain, Meerut V. ACIT, Meerut

ITA 6442/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96916 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 15-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 25-11-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH
• Assessee Lawyers: K SAMPATH SHRI S KRISHNAN; V RAJA KUMAR S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 6442/DEL/2014 6442/DEL/2014 6442/DEL/2014 6442/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007 - -- - 08 0808 08 MRS. RUMA JAIN, MRS. RUMA JAIN, MRS. RUMA JAIN, MRS. RUMA JAIN, 87, NEW DEVPURI, 87, NEW DEVPURI, 87, NEW DEVPURI, 87, NEW DEVPURI, MEERUT MEERUT MEERUT MEERUT 250 001, 250 001, 250 001, 250 001, UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. PAN : AAMPJ9490P. PAN : AAMPJ9490P. PAN : AAMPJ9490P. PAN : AAMPJ9490P. VS. VS. VS. VS. ASSISTA ASSISTA ASSISTA ASSISTA NT COMMISSIONER OF NT COMMISSIONER OF NT COMMISSIONER OF NT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2, 2,2, 2, MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K. SAMPATH, SHRI S. KRISHNAN AND SHRI V. RAJA KUMAR, ADVOCATES. RESPONDENT BY : SHRI DEVI SHARAN SINGH, SR.DR. DATE OF HEARING : 15.07.2015 15.07.2015 15.07.2015 15.07.2015 DATE OF PRONOUNCEMENT : 03.08.2015 03.08.2015 03.08.2015 03.08.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-0 8 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MEERUT DATED 17 TH SEPTEMBER, 2014. 2. THE EFFECTIVE GROUNDS OF APPEAL OF THE ASSESSEE ARE A S UNDER:- 1. THAT THE LEARNED CIT(A), MEERUT ERRED IN MAKING AN EX-PARTY DECISION BY MAKING OBSERVATIONS WITH A REMARK NO COMPLIANCE AGAINST ALLEGED VARIOUS DATES FOR HEAR ING OF APPEAL AS MENTIONED IN HIS APPELLATE ORDER. 2. THAT THE OBSERVATIONS OF THE LEARNED CIT(A), MEERU T IN MAKING THE AFORESAID REMARK NO COMPLIANCE ARE N OT CONSISTENT WITH THE FACTUAL POSITION OF THE CASE. 3. THAT THE LADY APPELLANT DID NOT GET INTIMATION O F ANY OF THE ALLEGED NOTICES FOR HEARING OF APPEAL AS MENTI ONED BY THE LEARNED CIT(A), MEERUT IN HIS APPELLATE ORDER . ITA-6442/DEL/2014 2 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE EX PARTE APPELLATE ORDER WAS FRAMED BY THE LEARNED CIT(A) AND THERE WAS NO SERVICE OF NOTICE OF HEARING FROM THE OFFICE OF THE LEARNED CIT(A) ON THE ASSESSEE. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. 4. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND HAVE PERUSED THE ORDER OF THE ASSESSING OFFICER AND THE LEARN ED CIT(A). I FIND THAT THE ASSESSEE WAS COOPERATIVE IN THE ASSESSMENT PR OCEEDINGS BEFORE THE ASSESSING OFFICER. THERE SEEMS TO BE SOME COMM UNICATION GAP IN THE SERVICE OF NOTICE OF HEARING OF THE FIRST APPEAL BEFORE THE LEARNED CIT(A). IN THE FACTS OF THE CASE, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE PROVIDED ONE M ORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A). ACCORDINGLY, THE ORDER OF LEARNED CIT(A) IS SET ASIDE AND RESTORED TO HI S FILE WITH THE DIRECTION TO FRAME A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE ASSESSEE IS DIRECTED TO SECURE SUO MOTU THE NOTICE OF HEARING WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF SERVICE O F THIS ORDER OF THE TRIBUNAL FROM THE OFFICE OF LEARNED CIT(A). I DIRE CT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRES VICE PRES VICE PRES VICE PRES IDENT IDENT IDENT IDENT VK. ITA-6442/DEL/2014 3 COPY FORWARDED TO: - 1. APPELLANT : MRS. RUMA JAIN, MRS. RUMA JAIN, MRS. RUMA JAIN, MRS. RUMA JAIN, 87, NEW DEVPURI, MEERUT 87, NEW DEVPURI, MEERUT 87, NEW DEVPURI, MEERUT 87, NEW DEVPURI, MEERUT 250 001, 250 001, 250 001, 250 001, UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2, MEERUT. 2, MEERUT. 2, MEERUT. 2, MEERUT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR