Sh. Amrit Pal Singh Chadha, Gurgaon V. DCIT, Faridabad

ITA 6539/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97634 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 30-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 06-12-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: SAHIL MEHTA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI C.M.GAR G, JM ITA NO. 6538/DEL./2013 : ASSTT. YEAR : 2010-11 SANJAY GUPTA F-4, SOUTH CITY-I, THE COUNTRY CLUB ROAD GURGAON VS DCIT CENTRAL CIRCLE-II FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. AEMPG6773J ITA NO. 6539/DEL/2013 : ASSTT. YEAR : 2010-11 SH. AMRIT PAL SINGH CHADHA NO. 4410, DLF PHASE IV GURGAON VS DCIT CENTRAL CIRCLE-II FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. AEWPC3215P ITA NO. 6540/DEL/2013 : ASSTT. YEAR : 2010-11 GURJIT SINGH JOHAR H NO. 11, CLUB DRIVE, M.G. ROAD, GHITTORNI NEW DELHI VS DCIT CENTRAL CIRCLE-II FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. SSFPJ8505A APPELLANT BY : SH. SAHIL MEHTA, C.A. RESPONDENT BY : MS. SULEKH A VERMA, CIT(DR) DATE OF HEARING : 30.09.2015 DATE OF PRONOUNCEMENT : 14.10.2015 ORDER ALL THESE APPEALS FILED BY THE DIFFERENT ASSESSEES AND ARE DIRECTED AGAINST SEPARATE BUT IDENTICAL EX-PARTE ORDERS OF THE COMMI SSIONER OF INCOME TAX (APPEALS) ITA NO.6538-40/DEL/2013 SANJAY GUPTA, AMRIT PAL SINGH CHADHA, GURJIT SINGH : A.Y : 2010-11 2 CENTRAL GURGAON FOR THE ASSESSMENT YEAR 2010-11. AS THE ISSUES ARISING IN ALL THESE APPEALS ARE COMMON FOR THE SAKE OF CONVENIENCE THEY ARE HEARD TOGETHER AND DISPOSED OF, BY WAY OF THIS COMMON ORDER. 2. WE HAVE HEARD SHRI SAHIL MEHTA LD. COUNSEL FOR THE ASSESSEE AND SMT. SULEKHA VERMA, THE LD. CIT, DR ON BEHALF OF THE REV ENUE. IN OUR VIEW ALL THESE THREE APPEALS HAVE TO BE SET ASIDE TO THE FILE OF THE FIR ST APPELLATE AUTHORITY ON THE GROUNDS OF NATURAL JUSTICE. FIRST APPELLATE AUTHORITY IS DI RECTED TO GRANT ADEQUATE OPPORTUNITY, TO THE ASSESSEE AND THEREAFTER DISPOSE OF THE CASE BY WAY OF SPEAKING ORDER. HE SHOULD ALSO RECORD THE REASONS FOR UPHOLDING THE PROTECTIV E ADDITIONS. 3. IN THE RESULT ALL THESE APPEALS BE SET ASIDE T O THE FILE THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 14/10 /2015). SD/- SD/- (C.M.GARG) (J.SUDHAKAR REDDY) (JUDICIAL MEMBER) (AC COUNTANT MEMBER) DATED: 14 /10/2015 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO.6538-40/DEL/2013 SANJAY GUPTA, AMRIT PAL SINGH CHADHA, GURJIT SINGH : A.Y : 2010-11 3 DATE INITIAL 1. DRAFT DICTATED ON 1.10.2015 2. DRAFT PLACED BEFORE AUTHOR 1.10.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.