Ghyam Alam, New Delhi V. Addl. CIT, New Delhi

ITA 6730/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6650 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARNAB CHAKRABARTY
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.6730/DEL/2016 ASSESSMENT YEAR: 2008-09 GHYAM ALAM, VS. ADDL. CIT, RANGE-43, C/O MR. SARWAR RAZA, ADVOCATE, NEWDELHI. D-11, BASEMENT, MAHARANI BAGH, NEW DELHI. PAN : AKAPA2736R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ARNAB CHAKRABARTY, ADV. RESPONDENT BY: MS. RINKU SINGH, SR. DR. DATE OF HEARING : 04.02.2020 DATE OF PRONOUNCEMENT : 04.02.2020 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN CORRECTNESS OF THE ORDER DATED 22.04.2016 OF CIT(A) -28, NEW DELHI PERTAINING TO 2008-09 ASSESSMENT YEAR IS ASSAILED. VARIOUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEE. HOWEVER, THE LEARNED A R WAS DIRECTED TO ARGUE GROUND NO. 17 AND ADDRESS HIS ARGUMENTS THERE ON, WHEREIN THE ASSESSEE HAS ASSAILED THE ORDER ON THE GROUND OF BE ING PASSED EX PARTE. A PERUSAL OF THE REMAINING GROUNDS SHOWS THAT THEY AR E ARGUMENTATIVE AND REFER TO THE FACTS WHICH ARE NOT BROUGHT ON RECORD. ACCORDINGLY, IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE ISSUE IS REMAN DED BACK TO THE FILE OF LD. CIT(A) WITH DIRECTION TO THE ASSESSEE TO PARTICIPAT E FAIRLY AND FULLY AND NOT TO ABUSE THE TRUST. IN CASE, THE ASSESSEE IS FOUND ABUSING THE TRUST, THE LD. 2 CIT(A) SHALL BE AT LIBERTY TO PASS THE ORDER ON THE BASIS OF MATERIAL ON RECORD. WHATEVER EVIDENCES THE ASSESSEE HAS IN ITS FAVOUR ARE DIRECTED TO BE PLACED BEFORE THE LD. CIT(A). EVEN OTHERWISE, IT IS SEEN THAT THE CONCLUSIONS ARRIVED AT PARA 4.1 AND 4.2 ARE NOT IN TERMS OF STATUTORY LIMITS AS SET OUT IN SUB-SECTION (6) OF SECTION 250 OF THE IT ACT. ACCORDINGLY, THE APPEAL IS RESTORED AND CONSEQUENTLY ALLOWED FOR STA TISTICAL PURPOSES. 2. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 04/02/2020 AKS