Ravinder Pal Singh, New Delhi V. ITO, Ward-63(2), New Delhi

ITA 7864/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8917 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Assessee Lawyers: VIRENDER CHAUHAN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO.7864/DEL/2018 ASSESSMENT YEAR: 2014-15 SH. RAVINDER PAL SINGH, VS. INCOME TAX OFFICER , PROP. M/S. HARGUN AGENCIES WARD-63(2), NEW DELH I 5498/5, 1 ST FLOOR, GANDHI MARKET SADAR BAZAR, DELHI (PAN:ALRPS0278G) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. VIRENDER CHAUHAN, CA REVENUE BY : SH. MANOJ KUMAR CHOPRA, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 27.09.2018 PASSED BY THE LD. CIT(A)-20, NEW DELHI, RELATING TO ASSESSMENT YEAR 2014-15. 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDERS PASSED BY THE REVENUE AUTHORITIES, I AM OF THE VIEW THAT THE LEARNED FIRST APPELLATE AUTHORITY HAS DECIDED THE ISSUES IN DISPUTE AGAINST THE ASSESSEE WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE FO R SUBSTANTIATING HIS CLAIM BEFORE HIM. 3. I HAVE GONE THROUGH THE IMPUGNED ORDER PASSED BY THE LEARNED FIRST APPELLATE AUTHORITY ESPECIALLY PARA NO. 4.2 A T PAGE NO. 21. FOR THE SAKE OF CONVENIENCE, I REPRODUCE PARA NO. 4.2 AS UN DER:- 4.2 FROM THE ABOVE, IT IS APPARENT THAT THE APPELL ANT HAS DELIBERATELY NOT COMPLIED ON THE GIVEN DATE OF HEAR ING DESPITE TAKING SPECIFIC TIME. ALL THE NOTICES WERE SENT ON E-MAIL ADDRESS GIVEN IN COLUMN 2 17 OF FORM 35 AS WELL AS BY SPEED POST ON THE ADDRE SS GIVEN IN COLUMN 17 OF FORM 35 AND THIS WAS SERVED AS THIS DID NOT COME BACK UNSERVED. RELIANCE IS PLACED ON THE DECISION OF HON'BLE ITAT DELHI IN THE CASE OF CAPITAL GEM OVERSEAS (P.) LTD. 101 ITD 117 WHERE HO N'BLE BENCH HAS OBSERVED THAT 'THUS, IN VIEW OF THE AMENDED PROVISI ON OF THE CPC, FIRSTLY, THE MODE OF SENDING NOTICE THROUGH SPEED/REGISTERED POST IS RECOGNIZED MODE AND SECONDLY, A PRESUMPTION CAN BE DRAWN REGAR DING SERVICE BY SPEED POST WITHIN 3-4 DAYS IN THE INSTANT CASE, WHE RE THE ASSESSEE WAS LIVING IN THE CITY OF DELHI. CONSEQUENTLY, THE COMM ISSIONER (APPEALS] WAS JUSTIFIED IN RECORDING THE FINDING THAT NOTICE HAD BEEN VALIDLY SERVED'. HENCE, IT IS APPARENT THAT APPELLANT IS NOT INTERES TED IN PURSUING THIS APPEAL. HON'BLE SUPREME COURT HAS ALSO OBSERVED IN T HE CASE OF CIT VS. B.N. BHATTACHARYA (118 ITR 461) THAT 'PREFERRING AN APPEAL MEANS MORE THAN FORMALLY FILING IT BUT EFFECTIVELY PURSUING IT . FURTHER, RELIANCE IS ALSO PLACED IN THE CASE OF RAJ ESH CHAUHAN VS. ITO, ITA NO 1502/DEL/2017 ORDER DATED 04.07.2017, HON'BLE IT AT DELHI BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE BY OBSERVING A S UNDER- '2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL DESPITE NOTIFYING THE DATE OF HEARING THROUG H REGISTERED POST. IT THEREFORE APPEARS THAT THE ASSESSEE IS NO MORE INTE RESTED IN PROSECUTING THE APPEAL THEREFORE THE APPEAL OF THE ASSESSEE LIA BLE TO BE DISMISSED UN- ADMITTED.' 4. KEEPING IN VIEW THE AFORESAID FINDING GIVEN BY THE LEARNED FIRST APPELLATE AUTHORITY, I AM OF THE VIEW THAT LEARNED FIRST APPELLATE AUTHORITY HAS NOT GIVEN SUFFICIENT OPPORTUNITY OF H EARING TO THE ASSESSEE FOR SUBSTANTIATING HIS CLAIM BEFORE HIM. AFTER GOIN G THROUGH THE IMPUGNED ORDER AND THE ISSUES IN DISPUTE WHICH IS VERY MUCH SERIOUS AS WELL AS IN THE INTEREST OF JUSTICE, I DEEM IT FIT TO SET ASIDE THE ISSUES IN DISPUTE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAM E AFRESH, AS PER LAW, AFTER GIVING FULL OPPORTUNITY OF HEARING AND PROVID E AN OPPORTUNITY TO PRODUCE ANY EVIDENCE TO THE ASSESSEE. I AM NOT GIVI NG COMMENTS ON MERITS, BECAUSE IT WILL PREJUDICE TO THE INTEREST O F PARTIES. KEEPING IN VIEW THE NON-COOPERATION OF THE ASSESSEE, I AM DIRECTING THE ASSESSEE THROUGH HIS COUNSEL TO APPEAR BEFORE THE LEARNED CIT(A) ON 23.03.2020 AT 10:00 3 AM. IT IS MADE CLEAR THAT LEARNED FIRST APPELLATE A UTHORITY WILL NOT ISSUE ANY ISSUE TO THE ASSESSEE FOR 23.03.2020, BECAUSE T HIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 13/01/2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 13/01/2020 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES