Geeta Singh, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 703/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9123 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: MAHAN KALRA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 703/DEL/2019 (A.Y. 2010-11) GEETA SINGH 25, NAVYUG MARKET, GHAZIABAD UTTAR PRADESH 201001 (PAN: BOSPS3294H) VS. ITO, WARD 1(2), GHAZIABAD ASSESSEE BY SH. MAHAN KALRA, CA REVENUE BY SH. S.L. ANURAGI, SR. DR. ORDER ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGN ED ORDER DATED 30.11.2018 PASSED BY LD. CIT(A), GHAZIABAD. . 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS STATED THAT AO AS WELL AS LD. CIT(A) HAS NOT GIVEN SUFFICIENT O PPORTUNITY FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE. HE REQUES TED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE AO FOR DECIDING THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF HEARIN G TO THE ASSESEE WITH THE LIBERTY TO FILE THE NECESSARY EVIDENCES AND UND ERTAKES THAT ASSESSEE WILL NOT TAKE ANY UNNECESSARY ADJOURNMENT. 4. ON THE CONTRARY, LD. DR HAS NOT RAISED ANY SERIO US OBJECTION ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS ESPECIALLY THE ORDERS OF THE REVENUE AUTHORITIES. I FIND THAT THE ASSESSEE REMAIN NON- 2 COOPERATIVE BEFORE THE BOTH THE AUTHORITIES. BUT IN MY VIEW SUFFICIENT OPPORTUNITY OF HEARING FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE HAS NOT BEEN GIVEN BY BOTH THE REVENUE AUTHORITIES TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, THE ISSUES I N DISPUTE ARE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE AND ACCEPT ALL THE EVIDENCES FILED BY THE ASSESSEE. HOWEVER, KEEP ING IN VIEW THE NON- APPEARANCE BEFORE THE AO, THE ASSESSEE IS DIRECTED THROUGH HIS COUNSEL TO APPEAR BEFORE THE ASSESSING OFFICER ON 22.10.201 9 AT 10.30 AM FOR SUBSTANTIATING HIS CLAIM. IT IS MADE CLEAR THAT NO NOTICE OF HEARING MAY BE ISSUED BY THE AO, AS THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED T HE SAME ON THE FILE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 08 TH DAY OF JULY, 2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 08 TH DAY OF JULY, 2019 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT 3