Sh. Sanjay Sharma, New Delhi V. ITO, New Delhi

ITA 6569/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7337 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 22-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO S . 6569 & 6570/DEL/2015 : ASSTT. YEAR S : 2011 - 12 & 2012 - 13 SH. SANJAY SHARMA, C - 54, GUJR ANWALA APARTMENTS, BLOCK - J, VIKASPURI, NEW DELHI - 110018 VS INCOME TAX OFFICER, WARD - 44(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A HCPS8326E ASSESSEE BY : NONE REVENUE BY : SH. AMRIT LAL , SR. DR DA TE OF HEARING : 22.08 .201 6 DATE OF PRONOUNCEMENT : 26 .08 .201 6 ORDER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S EACH DATED 29.09.2015 OF LD. CIT(A) - XV , DELHI . 2 . SINCE THE APPEAL S WERE HEARD TOGET HER SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 3 . DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. THEREFORE, THE APPEALS ARE DECIDED EX - PARTE AFTER HEARING THE LD. DR ON MERIT. ITA NO S. 6569 & 6570 /DEL /201 5 SANJAY SHARMA 2 4 . THE MAIN GRIEVANCE OF THE ASSESSEE IN THESE APPEALS RELATES TO THE ACTION OF THE LD. CIT(A) IN DISMISSING THE APPEAL EX - PARTE ON ACCOUNT OF NON - PROSECUTION WITHOUT CONSIDERING THE MERIT . IT IS NOTICED THAT THE LD. CIT(A) DECIDED THE APPEALS OF THE ASSESSEE EX - PARTE FOR NON - PROSECUTION IN LIMINE. HE MENTIONED IN PARA 2 OF T HE IMPUGNED ORDER THAT A NOTICE WAS ISSUED FIXING THE DATE OF HEARING ON 28.09.2015 WHICH REMAINED UNCOMPLIED. HE ALSO MENTIONED THAT DURING THE ASSESSMENT PROCEEDINGS THE ASSESSEE DID NOT COMPLY WITH THE STATUTORY NOTICES. THEREFORE, THE ASSESSMENT WAS COMPLETED EX - PARTE ON THE BASIS OF INFORMATION AVAILABLE WITH THE AO. 5 . DURING THE COURSE OF HEARING THE LD. DR STRONGLY SUPPORTED THE IMPUG NED ORDERS AND REITERATED THE OBSERVATIONS MADE BY THE LD. CIT(A) IN PARA 2 OF THE IMPUGNED ORDER. 6 . I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) IN PARA 2 OF THE IMPUGNED ORDER SIMPLY STATED THAT NOTICE S OF HEARING W ERE ISSUED TO THE ASSESSEE. HOWEVER, IT IS NOT BROUGHT ON RECORD THAT THE NOTICE ISSUED FOR HEARING ON 28.09.2015 W AS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, DEEM IT APPROPRIATE TO REMAND THESE CASES BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW ON MERIT AFTER PROVIDING DUE AND ITA NO S. 6569 & 6570 /DEL /201 5 SANJAY SHARMA 3 REASONABLE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND NOT TO SEEK UNDUE OR UNWARRANTED ADJOURNMENTS. 7. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . (O RD ER PRO NO UNCED IN THE COURT ON 26 /0 8 /2 016 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 26 /0 8 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPO NDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR