Sh. Sanjeev Kumar, New Delhi V. ACIT, New Delhi

ITA 6806/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6440 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 08-12-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRU
• Assessee Lawyers: DEVENDER JINDAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , AND SHRI L.P. SAHU, ACCOUNTANT MEMBER, ITA NO. 6 806 /DEL /20 1 3 ASSESSMENT YEAR : 20 11 - 12 SHRI SANJEEV KUMAR VS. THE A.C.I.T C 107, GALI NO. 7 CIRCLE 19(1) MAJLIS PARK, AZADPUR NEW DELHI DELHI PAN : AAACM 1761 B [APPELLANT] [RESPONDENT] DATE OF HEARING : 1 5 . 03 . 201 6 DATE OF PRONOUNCEMENT : 18 . 0 3 .201 6 APPELLANT BY : SHRI DEVENDER JINDAL, ADV RESPONDENT BY : SHRI SHRAVAN GOTRU, SR. DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - XX II , NEW DELHI , DATED 2 3 / 1 0 /2 01 3 PASSED IN FIRST APPEAL NO. 10 /12 - 13 FOR A.Y 20 11 - 12 . 2 . THE GROUNDS RAISED BY THE REVENUE READ AS UNDER: 1. THE ORDERS DATED 16 TH FEBRUARY 2012 PASSED BY LEARNED ACIT U/S 154 READ WITH 143(1) OF THE INCOME TAX ACT, 1961 REJECTING RECTIFICATION APPLICATION DATED 18.1.2012 U/S 154 OF THE ACT FILLED BY THE APPELLANT IS BAD IN LAW AND ON FACTS. 2. THE LEARNED ACIT ADDED BACK PROVISION OF INCOME TAX OF CURRENT YEAR OF RS.456066 AND ALSO TAX OF EARLIER YEAR OF RS.25028 TO THE 2 ITA NO. 6806 /DEL/2013 2 PROFIT BEFORE TAX DISCLOSED BY THE APPELLANT IN THE RETURN WHICH HAS LED TO THE WRONG ADDITION OF THE TAXES TO THE PROFIT BEFOR E TAXES AND HENCE THE IMPUGNED DEMAND WHICH IS BAD IN LAWS AND LIABLE TO BE DELETED. 3. THAT APPELLANT ORDER DATED 23.10.2013 PASSED BY LD.CIT(A) - XXII, NEW DELHI IS BAD AS PER THE LAW AND FACT AS PRINCIPLE OF NATURAL JUSTICE HAS NOT BEEN COMPLIED WITH WHIL E PASSING THE IMPUGNED APPELLATE ORDER EX - PARTE BY LD CIT(APPEALS) - XXII, NEW DELHI. 4. THAT LD.CIT(A) ERRED IN PASSING THE EX - PARTE APPELLATE ORDER WITHOUT CONSIDERING AND DISCUSSING THE FACTS ON MERITS AND WITHOUT DISPOSING GROUNDS OF APPEAL RAISED BY THE APPELLANT BEFORE LD CIT(APPEALS) - XXII, NEW DELHI. 3. AT THE VERY OUTSET OF THE OPENING OF THE HEARING, THE LD. AR SUBMITTED THAT THE ISSUES UNDER CONSIDERATION HA V E NOT BEEN DECIDED BY THE LD. CIT(A) IN A PROPER MANNER AND THE SUBMISSIONS OF THE ASSESSEE HAVE NOT BEEN CONSIDERED AND APPRECIATED IN A JUDICIOUS MANNER. HE SUBMITTED THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER WITHOUT PROVIDING THE ASSESSEE DUE OPPOR TUNITY OF BEING HEARD. THEREFORE, THE LD. AR PRAYED THAT THE ISSUES MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR PROPER ADJUDICATION AND TO AVOID MULTIPLICITY OF THE PROCEEDINGS. 4 . PER CONTRA, THE LD. DR SUPPORTED THE ORDER OF THE LD. CIT(A). HOWEV ER, HE RAISED NO SERIOUS OBJECTION IF THE APPEAL IS RESTORED TO THE FILE OF THE LD. CIT(A). 3 ITA NO. 6806 /DEL/2013 3 5. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND CAREFULLY PERUSED THE RELEVANT MATERIAL PLACED ON RECORD BEFORE US. ON THE BASIS OF FOREGOING DISCUSSION AND C AREFUL PERUSAL OF THE OPERATIVE PART OF THE LD. CIT(A) S CONCLUSION, IT IS AMPLY CLEAR THAT THE LD. CIT(A) HAS DECIDED THE ISSUE IN HASTE BY PASSING A CRYPTIC ORDER WHICH IS NOT SUSTAINABLE. WE NOTE THAT THE LD. CIT(A) HAS NOT PROPERLY CONSIDERED THE SUBM ISSIONS AND FACTS OF THE CASE. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE ISSUES REQUIRE TO BE ADJUDICATED BY THE LD. CIT(A). ACCORDINGLY, WE RESTORE ALL THE GROUNDS OF APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. NEEDLESS TO M ENTION THAT THE LD. CIT(A) SHALL PROVIDE DUE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND WITHOUT BEING PREJUDICED WITH THE EARLIER IMPUGNED ORDER. GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESUL T, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PR O NOU NCED IN THE OPEN COURT ON 1 8 . 0 3 .201 6 . SD/ - SD/ - ( L.P. SAHU ) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 8 T H MARCH , 2016 VL/ 4 ITA NO. 6806 /DEL/2013 4 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI