Sh. Ashik Khan, Meerut V. ITO, Bulandshahr

ITA 863/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69170 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 11-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Principle of natural justice; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI) BEFORE SHRI U. B. S. BEDI, JUDICIAL MEMBER ITA NO. 858 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) AKBAR KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : BKCPK2038K ITA NO. 859 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) SALEEM KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : CKGPS5740D ITA NO. 860 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) SAJID KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : CLFPS4856Q ITA NO. 861 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) SMT. RUKHNA BEGAM, C/O VINOD KUMAR GOEL, VS. ITO, W ARD 2, 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : ASMPR8273N I.T.A. NOS.858-864 /DEL/20.. 2 ITA NO. 862 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) AKHIL KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : ALZPK8220G ITA NO. 863 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) ASHIK KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : AQAPA4669H ITA NO. 864 / DEL/ 2013 (ASSESSMENT YEAR 2005-06 ) AKRAM KHAN, C/O VINOD KUMAR GOEL, VS. ITO, WARD 2 , 282, BOUNDARY ROAD, CIVIL LINES, BULANDSHAHR MEERUT PAN : AMKPK1957A (APPELLANTS) (RESPONDENT) ASSESSEE BY: SHRI VINOD KUMAR GOEL, ADV. REVENUE BY: MS. Y KAKKAR, SR. DR ORDER I.T.A. NOS.858-864 /DEL/20.. 3 THESE SEVEN APPEALS ARISE OUT OF CONSOLIDATED ORDE R PASSED BY LD. CIT(A), MEERUT DATED 19.10.2012 FOR THE ASSESSMENT YEAR 2005-06 IN RESPECT OF SEVEN DIFFERENT ASSESSEES BY RAISING FOLLOWING I DENTICAL GROUNDS: 1. THAT LD. A.O. IS IN ERROR THAT THE ASSESSEE HAS NOT FILED ANY EVIDENCE REGARDING THE PAYMENT FOR PURCHASE OF PROP ERTY. HOWEVER, THE ASSESSEE ALREADY FILED COPY OF BANK A/ C. COPY OF BANK DRAFT AND KHASRA AND KHATAUNI ALONG WITH RETUR N, LD. A.O. HAS NOT CONSIDERED THE EVIDENCE FILED BEFORE THE LD . A.O. THEREFORE, LD. A.O. IS IN ERROR TO ASSESSED THE INC OME U/S 144/147 IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. 2. THAT LD. CIT(A) IS IN ERROR IN DISMISSED THE APPEAL THAT APPEAL ARE FILED LATE WITHOUT GIVING NAY OPPORTUNITY TO THE AS SESSEE. IN CIT(A) ORDER IN PARA 2 HE HIMSELF STATED THE HEARING WAS F IXED ON 18.10.2018 THEREFORE, LD. CIT HAS NOT JUSTIFIED PAS SING ORDER ON 18.10.2012. 3. THAT THE APPEAL FILED BY THE ASSESSEE ON 30.01.2010 AS THE ASSESSEE RECEIVED ASSESSMENT ORDER DATED 23.12.2009 WAS SERV ED ON 01.12.2009 THEREFORE, THERE IS NO DELAY IN FILING O F APPEAL. HENCE, ORDER PASSED BY CIT(A) IS ERRONEOUS AND WITHOUT ANY MERITS. 2. SINCE, THESE APPEALS WERE HEARD TOGETHER, ARISE OUT OF CONSOLIDATED ORDER AND HAVE SIMILAR FACTS AND ISSUES, THEREFORE, THE SAME ARE BEING DECIDED BY THIS SINGLE ORDER FOR THE SAKE OF CONVEN IENCE. 3. AT THE VERY OUTSET, LD. COUNSEL FOR THE ASSESSEE S, SHRI VINOD KUMAR GOEL SUBMITTED THAT THE ASSESSMENT ORDERS AS WELL A S THE ORDERS IN APPEALS WERE PASSED EX-PARTE WITHOUT AFFORDING REASONABLE O PPORTUNITY OF BEING HEARD SO, THE SAME ARE NOT ONLY VIOLATIVE OF PRINCI PLES OF NATURAL JUSTICE BUT ALSO AGAINST LAW. IT WAS THUS PLEADED FOR SETTING ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORING BACK TO THE FILE OF THE A.O. FOR READJUDICAITON I.T.A. NOS.858-864 /DEL/20.. 4 OF THE MATTER IN ALL THESE CASES WHEREAS, LD. D.R. OPPOSED THE MOVE OF THE LD. A.R. OF THE ASSESSEES AND PLEADED THAT THE ASSE SSES HAVE NOT ONLY ABSENTED BEFORE THE A.O. AND DID NOT COMPLY THE NOT ICE OF HEARING BUT ALSO APPEALS WERE FILED BEYOND THE TIME LIMIT PRESCRIBED FOR FILING OF APPEAL, THEREFORE, THE ACTION OF LD. CIT(A) NEED TO BE UPHE LD, WHICH MAY KINDLY BE CONFIRMED. 4. I HAVE HEARD BOTH THE SIDES, CONSIDERED THE MAT ERIAL ON RECORD AND FILED THAT LD. CIT(A) HAS PASSED HIS CONSOLIDATED O RDER DATED 19.10.2012 IN THESE CASES AS UNDER: THE SEVEN APPEALS HAVE BEEN FILED BEYOND TIME LIMI T PRESCRIBED FOR FILING OF APPEAL IN TERMS OF SECTION 249(2) OF THE I. T. ACT, 1961. 2. THE CASES WERE FIXED FOR HEARING ON 18.10.2012 (WRO NGLY TYPED AS 18.10.2018) BUT NONE ATTENDED. 3. A REPORT WAS CALLED FOR FROM THE A.O. WHO HAS INFOR MED THAT ALL THESE APPEALS HAVE BEEN FILED LATE. 4. THERE IS NO PRAYER FOR CONDONATION OF DELAY IN FILI NG OF APPEALS ALONG WITH MEMOS OF APPEAL. THESE APPEALS ARE, THE REFORE, NOT ADMITTED, AS I AM NOT SATISFIED THAT THE APPELLANT HAD ANY CAUSE FOR NOT PRESENTING THESE APPEALS WITHIN THE PERIOD PRES CRIBED. 5. FOR STATISTICAL PURPOSE, ALL THE APPEALS ARE TREATE D AS DISMISSED. 6. FROM THE CONTENTS OF ABOVE NOTED CONSOLIDATED ORDER , I FIND THAT LD. CIT(A) IS STATED TO HAVE CALLED FOR A REPORT FROM T HE A.O. WHO HAS INFORMED LD. CIT(A) THAT ALL THESE APPEALS HAVE BEEN FILED LATE. BUT NEITHER LD. CIT(A) HAS POINTED OUT THE FACTS ABOUT HAVING FILED APPEALS LATE TO THE ASSESSEE NOR REPORT OF THE A.O. HAS BEEN CONFRONTED TO THESE ASSESSEES AND THE APPEAL ORDER HAS BEEN PASSED, THEREFORE, IN MY CONSIDERED VIEW, SUCH ACTION OF LD. CIT(A) CANNOT BE SUSTAINED BEING VIOL ATIVE OF THE NATURAL I.T.A. NOS.858-864 /DEL/20.. 5 JUSTICE AND AGAINST RELEVANT PROVISIONS OF LAW, AS SUCH, THE CONSOLIDATED ORDER PASSED BY LD. CIT(A) IN THE CASE OF ALL THESE SEVEN ASSESSEES IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE WITH THE DIRECTI ON TO RE-DECIDE THESE APPEALS AFRESH AFTER GIVING ADEQUATE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE AS WELL AS TO THE A.O. 7. IN THE RESULT, ALL THE SEVEN APPEALS OF THE ASSESSE ES ARE TREATED TO HAVE BEEN ACCEPTED FOR STATISTICAL PURPOSE. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH AUG., 2013 SD./- (U.B.S.BEDI) JUDICIAL MEMBER SP. DATED: 16 TH AUGUST, 2013 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXV, NEW DELHI AR, ITAT, 5. CIT(ITAT), NEW DELHI NEW DELHI