Vijay Raman, New Delhi V. ACIT, New Delhi

ITA 719/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7514 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 11-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 05-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SREENIVASA RAO
• Assessee Lawyers: VIJAY RAMAN HIMSELF

Judgement Text

PAGE 1 OF 4 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-3: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 719/DEL/2015 A.Y. : 2008-09 SH. VIJAY RAMAN, VS. ACIT, CIRCLE 30(1), 501, LAXMI BHAWAN, NEW DELHI 72, NEHRU PLACE, NEW DELHI 110 019 (PAN:AEAPR5746N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. VIJAY RAMAN (ASSESSEE HIMSELF) DEPARTMENT BY : SH. A. SREENIVASA RAO, SR. DR DATE OF HEARING : 11-07-2016 DATE OF ORDER : 02-08-2016 O R D E R PER H.S. SIDHU, JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 3.1.2014 OF THE LD. CIT(A)-XI, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2008-09. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, NO NEED TO REPEAT HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, ASSESSEE DRAW MY ATTENTION TOWARDS THE ORDER PASSED BY THE AO AS WELL AS LD. CIT(A) AND STA TED THAT BOTH THE PAGE 2 OF 4 AUTHORITIES HAVE NOT GIVEN SUFFICIENT OPPORTUNITY FOR SUBSTANTIATING ITS CLAIM BEFORE THEM AND DECIDED THE ISSUE IN DISPUTE A GAINST THE ASSESSEE EXPARTE WITHOUT HEARING THE ASSESSEE, INSPIT E OF THE FACT THAT THE ASSESSEE IS HAVING ALL THE DOCUMENTARY EVIDENCES IN HIS POSSESSION. THEREFORE, HE REQUESTED THAT THE ISS UE IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE AO TO DECIDE THE SA ME AFRESH UNDER THE LAW, AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE FO R PRODUCING THE NECESSARY EVIDENCE FOR SUBSTANTIATING HIS CLAIM BEFOR E THE AO. 4. ON THE OTHER HAND, LD. DR OPPOSED THE REQUEST OF T HE ASSESSEE AND STATED THAT BOTH THE AUTHORITIES HAVE GIVEN SUFF ICIENT OPPORTUNITY TO THE ASSESSEE. ASSESSEE DID NOT AVAIL THE SAME, THEREFORE, THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEV ANT RECORDS AVAILABLE WITH. I FIND CONSIDERABLE COGENCY IN THE CONTENTIONS RAISED BY THE ASSESSEE THAT AO AS WELL AS LD. CIT(A) BOTH HAVE NOT GIVEN SUFFICIENT OPPORTUNITY FOR SUBSTANTIATING ITS CLAIM B EFORE THEM, INSPITE OF THE FACT THAT THE ASSESSEE IS HAVING ALL THE DOCUMENTARY EVIDENCES IN HIS POSSESSION. I HAVE ALSO SEEN THA T ASSESSEE HAS FILED THE PAPER BOOK CONTAINING PAGES 1 TO 69 IN WHICH HE HAS ATTACHED SUFFICIENT EVIDENCE FOR SUBSTANTIATING HIS CLAIM. IN THE INTEREST OF JUSTICE, I AM OF THE CONSIDERED VIEW THAT ALL THE DO CUMENTARY EVIDENCES IN HIS POSSESSION GOES TO THE ROOT OF THE MATTER AND WOULD BE VERY MUCH RELEVANT TO DECIDE THE ISSUE INVOLVED IN THE INSTANT APPEAL, HENCE, IN THE INTEREST OF JUSTICE, THE ISSUE IN DISPUTE IS REMITTED BACK TO THE FILE OF THE AO TO DECIDE THE SA ME AFRESH UNDER PAGE 3 OF 4 LAW, AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE OF BEING HEARD TO THE ASSESSEE. 5.1 ASSESSEE WAS PRESENT DURING THE HEARING AND UNDERT AKE TO APPEAR BEFORE THE AO AND ASSURED ME NOT TO TAKE UNNEC ESSARY ADJOURNMENTS AND REQUESTED THAT DIRECTION MAY BE ISSU ED TO HIM TO APPEAR BEFORE THE AO FOR 03.10.2016 FOR SUBSTANTIATING HIS CLAIM BEFORE THE AO. IN THE INTEREST OF JUSTICE, ACCORDI NGLY, THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE AO ON 03.10.2016 AT 10.0 0 AM TO SUBSTANTIATE HIS CLAIM AND PRODUCE ALL THE DOCUMENTA RY EVIDENCES AND SHALL NOT TAKE UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02-08-2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 02/08/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 4 OF 4