Amar Pal, Ghaziabad V. ITO, Ward-1(5), Ghaziabad

ITA 7461/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6828 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 7461 /DEL/2018 : ASSTT. YEAR : 2010 - 1 1 AMAR PAL, C/O M/S SANJEEV ANAND & ASSOCIATES , 77, NAVYUG MARKET, GHAZIABAD, U.P. - 201001 VS INCOME TAX OFFICER, WARD - 1(5 ), GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. DSGPP0268G ASSESSEE BY : SH. SUMIT GUPTA, CA REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 1 1 . 04 .201 9 DATE OF PRONOUNCEMENT: 29 .04 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GHAZIABAD DATED 28.09 .2018 . 2. IT IS OBSERVED FROM THE ORDER OF ASSESSMENT THAT THE A SSESSING OFFICER PASSED ORDER U/S 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 ON 23.11.2017 AS THE ASSESSEE DID NOT APPEAR BEFORE HIM AND FILED THE DETAILS REQUIRED BY THE ASSESSING OFFICER. 3. FURTHER, IT IS OBSERVED FROM THE ORDER OF THE COMMISSIONER O F INCOME TAX (APPEALS) THAT NOTICE OF HEARING WAS GIVEN ON FOLLOWING DATES WHEN THE FOLLOWING WAS THE OUTCOME: SL. NO. DATE OF NOTICE DATE FIXED FOR HEARING REMARK 1. 13.08.2018 (BY SPEED POST AND EMAIL) 21.08.2018 AN APPLICATION FILED FOR ADJOURNMENT. ON REQUEST THE CASE IS ADJOURNED TO 30.08.2018. ITA NO . 7461 /DEL /201 8 AMAR PAL 2 2. 30.08.2018 AN APPLICATION FILED FOR ADJOURNMENT. ON REQUEST THE CASE IS ADJOURNED TO 11.09.2018. 3. 11.09.2018 AN APPLICATION FILED FOR ADJOURNMENT. ON REQUEST THE CASE IS ADJOURNED TO 18.09.2018. 3. 1 8.09.2018 AN APPLICATION FILED FOR ADJOURNMENT. ON REQUEST THE CASE IS ADJOURNED TO 26.09.2018. WITH FINAL OPPORTUNITY. 4. 26.09.2018 NONE ATTENDED. 4. IN THE ABOVE CIRCUMSTANCES, THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL OF THE ASS ESSEE. 5. BEFORE ME, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). HOWEVER, HE COULD NOT EXPLAIN THE REASONS FOR NOT COOPERATING WITH THE ASSESSING OFFICER AND THE COMMISSIONER OF INCOME TAX (APPEALS) BY APPEARING ON T HE DATES OF HEARING FIXED BY THEM . 6. THE LD. DEPARTMENTAL REPRESENTATIVE VEHEMENTLY OPPOSED THE PRAYER OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE F OR ALLOWING ONE MORE OPPORTUNITY TO THE ASSESSEE FOR PRESENTING ITS APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). 7. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. IT I S AN UNDISPUTED FACT OF THE CASE THAT THE ASSESSEE DID NOT COOPERATE WITH THE ASSESSING OFFICER AS WELL AS THE COMMISSIONER OF INCOME TAX (APPEALS) D URING THE DATES OF HEARING FIXED BY THEM BY FILING THE REQUISITE DETAILS AND EVIDENCES. HOWEVER, I AM OF TH E OPINION THAT TO RENDER SUBSTANTIAL JUSTICE IN THE CASE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE BUT WITH IMPOSITION OF COST. I, THEREFORE, DIRECT THE ASSESSEE TO DEPOSIT RS.5000/ - AS COST AND RESTORE THE APPEAL TO THE FILE OF THE ITA NO . 7461 /DEL /201 8 AMAR PAL 3 COMMISSION ER OF INCOME TAX (APPEALS) FOR ADJUDICATING THE SAME AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PRODUCE THE CHALLAN FOR DEPOSIT OF COST OF RS.5000/ - BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AND ALSO FILE A COPY OF THE SAME TO THE TRIBUNAL. WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRONOUNCED IN THE C OURT ON 29 TH DAY OF APRIL, 2019 AT NEW DELHI) SD/ - (N. S. SAINI) ACCOUNTANT MEMBER DATED: 29 /0 4 /2019 *SUBODH* COPY FORWARDED T O: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR