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

ITA 8109/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6803 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI AAKASH DEEP JAIN, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 8108/DEL/2018 [A.Y 2009-10] ITA No. 8109/DEL/2018 [A.Y 2009-10] Shri Omveer Singh Vs. The I.T.O S/o Shri Brahm Singh Ward 2(1) Village Duhai, Ghaziabad Ghaziabad PAN: EKXPS 6246 B (Applicant) (Respondent) Assessee By : None Department By : Ms. Alka Gautam Sr. DR Date of Hearing : 08.12.2021 Date of Pronouncement : 08.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: These two appeals by the assessee are preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 28.09.2018 pertaining to Assessment Year 2009-10. 2 2. ITA No. 8108/DEL/2018 relates to the addition made by the Assessing Officer and confirmed by the ld. CIT(A) and ITA No. 8109/DEL/2018 relates to the penalty levied u/s 271(1)(c) of the Income- tax Act, 1961 [hereinafter referred to as 'The Act'] by the Assessing Officer and confirmed by the ld. CIT(A). 3. None appeared on behalf of the assessee inspite of service of notice. 4. We have heard the ld. DR at length and have carefully perused the orders of the authorities below. 5. We find that the assessment has been framed as per AIR information received by the Assessing Officer relating to sale of agricultural land. Assessment was completed vide order dated 18.10.2016 by making addition of long term capital gain of Rs. 53,92,700/-. 3 6. The assessee preferred an appeal before the ld. CIT(A) but the same was barred by limitation as the delay was of 8 months. We find that the ld. CIT(A) did not condone the delay and dismissed the appeal without going into the merits of the case. 7. We are of the considered view that technicalities should not come in the way of imparting justice. We, therefore, restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits of the case after giving reasonable and sufficient opportunity of being heard to the assessee. 8. In so far as the appeal relating to levy of penalty is concerned, we find that there was delay of two months in filing the appeal and the ld. CIT(A) dismissed the appeal without going into the merits of the case. 9. Since we have set aside the quantum addition to the file of the ld. CIT(A), we direct the ld. CIT(A) to decide the issue of levy of penalty u/s 4 271(1)(c) of the Act after deciding the quantum appeal and after giving reasonable and sufficient opportunity of being heard to the assessee. 10. In the result, the appeals of the assessee in ITA No. 8108 and 8109/DEL/2018 are allowed for statistical purposes. The order is pronounced in the open court on 08.12.2021. Sd/- Sd/- [AAKASH DEEP JAIN] [N.K. BILLAIYA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 08 th December, 2021 VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 5 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order