Jasvinder Singh, U.S. Nagar V. ITO, Kashipur

ITA 742/DEL/2013

• Counselvise Citation: 74220114 RSA 2013
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-05-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA
• Assessee Lawyers: S K CHATURVEDI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. R. S. SYAL, AM AND SH. I. C. SUDHIR, JM ITA NO. 742/DEL/2013 : ASSTT. YEAR : 2009-10 JASVINDER SINGH, VILL-TANDA AMICHAND, PO-BANNA KHERA, BAZPUR, PIN-262401 (U.S. NAGAR), UTTARAKHAND VS INCOME-TAX OFFICER-I, STATION ROAD, KASHIPUR-244713 U.S. NAGAR (APPELLANT) (RESPONDENT) PAN NO. AXGPS6723D ASSESSEE BY : SHRI S. K. CHATURVEDI REVENUE BY : SHRI S. N . BHATIA, DR DATE OF HEARING : 15.5.2014 DATE OF PRONOUNCEMENT : 16.5.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 5.12.2012 IN RELATION TO THE ASSESSME NT YEAR 2009-10. 2. THE ASSESSEE IS AGGRIEVED AGAINST THE EX-PARTE O RDER PASSED BY THE LD. CIT(A) CONFIRMING THE ENTIRE ADDITION OF RS. 33 ,19,000/- WHICH WAS MADE BY THE ASSESSING OFFICER AGAIN IN AN EX-PARTE ORDER PASSED U/S 144 OF THE ACT. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS NOTICED THAT SOME AIR INFORMATION WAS RECEIVED BY THE AO WHICH INDIC ATED THAT THE ASSESSEE HAD DEPOSITED RS. 33,19,000/- IN HIS BANK ACCOUNT. IN THE ITA NO. 742/DEL/2013 JASVINDER SINGH 2 ABSENCE OF ANY CO-OPERATION FROM THE SIDE OF THE AS SESSEE, THE A.O PASSED EX-PARTE ORDER U/S 144 AND MADE THE ADDITION FOR SUCH SUM. WHEN THE MATTER CAME UP BEFORE THE LD. CIT(A), THE ASSE SSEE FILED APPLICATION FOR ADJOURNMENT WHICH WAS SENT THROUGH FAX ON 3.12. 2012, WHILE THE APPEAL WAS FIXED FOR HEARING ON 4.12.2012. THE LD. CIT(A) DID NOT GRANT ANY ADJOURNMENT AND PASSED THE ORDER CONFIRMING THE ADDITION. IT IS SEEN THAT BOTH THE ORDERS, NAMELY, THE IMPUGNED ORDER AS WELL AS THE ASSESSMENT ORDER ARE PASSED MORE OR LESS EX-PARTE W ITHOUT PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF A.O. WE ORDER ACCORDINGLY A ND DIRECT THE A.O TO FRAME THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWI NG A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/5/2014. SD/- SD/- (I. C. SUDHIR) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 16/5 /2014 *SUBODH* ITA NO. 742/DEL/2013 JASVINDER SINGH 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 15.5.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 16.5.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.