Priti, Gurgaon V. ITO, Ward- II(1), Gurgaon

ITA 7010/DEL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7182 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: S K TANDON
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC , NEW DELHI) BEFORE SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER ITA NO: - 7010 /DEL/20 1 7 ( ASSESSMENT YEAR: 20 1 1 - 1 2 ) PRITI W/O SH. ASHOK YADAV C/O KANT GUPTA TAYAL & ASSOCIATES, KRISHNA KUNJ , CW - 66, MALIBU TOWNE, SOHNA ROAD, GURGAON 122018 (PAN AWJPP0017H ) VS. INCOME TAX OFFICER, WARD - II(1) GURGAON APPELLANT RESPONDENT ASSESSEE BY : SH. S. K. TANDON , CA REVENUE BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING : 2 6 .0 9 .2018. DATE OF PRONOUNCEMENT : 28 . 09. 2018. ORDER PER: N. K. BILLAIYA , A M THI S APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS ] - 1 , GURGAON DATED 0 8.0 9 .201 7 PERTAINING TO ASSESSMENT YEAR 20 1 1 - 1 2 . 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT (A) ERRED IN CONFIRMING ADDITION OF RS.22 LACS MADE BY THE ASSESSING OFFICER . B RIEFLY STATED THAT THE FACTS OF THE CASE ARE THAT IN THE FIRST ROUND OF LITIGATION THE MATTER TRAVELLED UP 2 ITA NO. - 7010/DEL/2017 TO THE TRIBUNAL AND THE TRIBUNAL VIDE ORDER 10.11.2016 IN ITA NO.1363/DEL/2016 RESTORED THE MATTER TO THE FILES OF THE CIT(A) WITH THE FOLLOWING DIRECTIONS AS UNDER : - 6. KEEPING IN VIEW OF ABOVE FACTS AND CIRCUMSTA NCES, I AM OF THE VIEW THAT SUFFICIENT OPPORTUNITY HAS NOT BEEN GIVEN BY THE LD. FIRST APPELLATE AUTHORITY TO THE ASSESSEE FOR SUBSTANTIATING ITS CLAIM BEFORE THE LD. CIT(A) WHICH IS NOT SUSTAINABLE IN THE EYES OF LAW AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. I ALSO NOTE THAT ON MERIT ALSO LD. CIT(A) HAS NOT PASSED A SPEAKING ORDER ON THE ISSUE IN DISPUTE, HENCE, I AM OF THE VIEW THAT IN THIS CASE THE ISSUES IN DISPUTE NEEDS TO BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AS PER LAW. ACCORDINGLY, THE ISSUES IN DISPUTE ARE SET ASIDE AND RESTORED BACK TO THE FILE OF THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUES IN DISPUTE AFRESH AFTER GIVING ADEQUATE OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, AS REQUESTED BY THE LD. COUNSEL OF THE ASSESSEE, THE ASSESSEE IS DIRECTED THROUGH HIS COUNSEL TO BE PRESENT BEFORE THE LD. CIT(A) ON 15.12.2016 AT 10.00 AM AND FULLY COOPERATE WITH THE LD. CIT(A), DID NO T TAKE ANY UNNECESSARY ADJOURNMENT AND FILE ALL THE NECESSARY PAPERS BEFORE HIM TO SUBSTANTIATE HIS CAS E. IT IS MADE CLEAR THAT NO NOTICE SHALL BE ISSUED TO THE ASSESSEE, BECAUSE THIS ORDER HAS BEEN PRONOUNCED. 3. PURSUANT TO THE DIRECTION OF THE TRIBUNAL THE CIT (A) CONSIDERED THE APPEAL AFRESH. HOWEVER, THE CIT(A) DID NOT CONSIDER THE EVIDENCES FILED BY THE ASSESSEE ON THE GROUND THAT THEY WERE ADDITIONAL EVIDENCES. 4. IN MY CONSIDERED VIEW ONCE THE MATTER HAS BEEN CONSIDERED BY THE TRIBUNAL AND RESTORED TO THE FILES OF THE CIT(A) THERE WAS NO QUESTION OF NOT ADMITTING THE EVIDENCES FURNISHED BY THE ASSESSEE. I AM OF THE OPINION THAT BY NOT CONSIDERING THE EVIDENCES THE CIT(A) GROSSLY ERRED IN DISMISSING THE APPEAL OF 3 ITA NO. - 7010/DEL/2017 THE ASSESSEE. IN THE INTEREST OF JUSTICE AND FAIR PLAY NOW I RESTORE THE ISSUE TO THE FILES OF THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO CONSIDER ALL THE EVIDENCES FURNISHED BY THE ASSES SEE AND DECIDE THE ISSUE AFRESH AS PER LAW AND AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT O N 2 8 . 09.2018 . S D / - (N. K. BILLAIYA) ACCOUNTANT MEMBER DATED: 2 8 .0 9 .2018 NEHA / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. - 7010/DEL/2017 DATE OF DICTATION 27.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 28.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 28.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 28.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 28.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 28.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER