Suresh Kumar, Kaithal V. ITO WARD - 2, Kaithal

ITA 878/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9587 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 24-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 20-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. No.878/DEL/2020 Assessment Year 2010-11 Suresh Kumar, S/o Shri Jagdish Chand, 144, Cheeka, Kaithal, Haryana. Vs. ITO, Ward-2, Kaithal. TAN/PAN: BUYPK7076B (Appellant) (Respondent) Appellant by: None Respondent by: Shri N.K. Chaudhary, CIT-DR Date of hearing: 25 10 2022 Date of pronouncement: 28 10 2022 O R D E R PER SHAMIM YAHYA, A.M. Th is ap p eal b y th e Assessee i s d irec t ed ag ain st th e o rd er o f th e Co mmiss io n er o f In co me Tax (Ap p eals), Karn al (‘CIT(A)’ in sh o rt) d ated 2 0 .1 1 .2 0 18 p ertain in g to Assessmen t Year 2 0 1 0 -1 1 . 2 . Gro un d s o f ap p eal read as u n d er: “ A ) B e c a u s e t h e a p p e l l a n t i s a f a r m e r a n d h e h a d e nt e re d i n t o a g re e m e n t s wi t h d i f f e r e n t p e r so n s t o se l l h i s l a n d s i n t h e A s se s s m e n t Y e a r 2 0 1 0 - 1 1 . A p p e l l a n t re c e i v e d t h e d i sp u t e d a m o u n t a s e a r n e d m o n e y i n re s p e c t o f s a l e o f t h e l an d s . H o we v e r , t h e s a i d a g re e m e n t s w e r e l a t e r o n c a n c e l l ed i n t h e sa m e A s se s s m e n t Y e a r, i . e . , 2 0 1 0 - 1 1 a n d t h e a p p e l l an t h a d t o re t u rn t h e w h o l e a m o u n t t h a t h e h a d re c e i v e d a s e a rn e st m o n e y . I.T.A. No.878/Del/2020 2 B ) B e c a u se t h e a m o u n t t h a t h a s b e e n r e t u r n e d b y t h e a p p e l l a n t c a n n o t b e , b y a n y r e a so n a b l e s t re t c h o f i m a g i n a t i o n, d e e m e d t o b e h i s i n c o m e f o r t h e p u rp o s e o f a s se s s m e n t t o t a x . C ) B e c a u s e t h e a p p e l l a n t w a s n o t s e rv e d wi t h a n y n ot i c e wh i c h c o u l d h a v e i n f o r m e d h i m a b o u t t h e d a t e o f h e a r i n g , w h i c h h a d b e e n f i x e d b y t h e L d . C o m m i s si o n e r o f I n c o m e T a x (Ap p e a l s ), Ka r n a l . T h e r e f o r e , d e p r i v i n g h i m o f a n y o p p o r t u n i t y t o p u t f o rt h h i s su b m i s s i o n s b e f o re t h e L d . CI T (A p p e a l s ). D ) B e c a u s e t h e o r d e r d a t e d 2 0 . 1 1 . 2 0 1 8 h a s b e e n p a s se d w i t h o u t g i v i n g a n y o p p o rt u n i t y o f b e i n g h e a rd t o t h e a p p e l la n t , wh i c h i s i n v i o l a t i o n o f p r i n c i p l e s o f n a t u ra l j u st i c e . I t is a t ri t e p r o p o s i t i o n o f l a w t h a t i m p o si t i o n o f t a x c a n n o t b e m a d e w i t h o u t a s si g n i n g r e a s o n s a n d w i t h o u t a s si g n i n g a n y o p p o r t un i t y o f b e i n g h e a rd t o t h e p a rt y w h i c h i s a d v e r se l y a f f e c t ed b y s u c h a s s e ss m e n t . E ) B e c a u se t h e a d d r e s s o f t h e A p p e l l a n t , m e n t i o n e d i n t h e o r d e r d a t e d i s wr o n g , w h i c h re s u l t e d i n n o n - s e r v i c e o f n o t i c e t o t h e a p p e l l a n t t h e r e b y d e n y i n g h i m t h e o p p o rt u n i t y to p u t f o rt h h i s su b m i s s i o n s b e f o re t h e L d . CI T (A p p e a l s ). F ) T h a t t h e i n c o m e d i sc l o se d b y t h e A p p e l l a n t f o r th e A s se s sm e n t Y e a r 2 0 1 0 - 1 1 i s b o n a f i d e a n d n o t h i n g h a s b e e n c o n ce a l e d b y h i m . G ) B e c a u se t h e L d . CI T (A p p e a l s ) h a s p a s se d a n o r d e r w i t h o u t a n y a p p l i c a t i o n o f m i n d . I t i s e v i d e n t t h a t su b m i s si o n s a n d e v i d e n c e p l a c e d b e f o re t h e L d . CI T (A ) w e re n o t c o n s i d e r e d i n d e t a i l . T h e a p p e a l was d i s m i s se d su m m a ri l y b y t h e L d . CI T (A p p e a l s ) wi t h o u t p r o v i d i n g a n y o p p o rt u n i t y t o t h e A p p e l l a n t o f b e i n g h e a r d b e f o r e t h e o rd e r wa s I.T.A. No.878/Del/2020 3 p a s se d b y i t . ” 3 . At th e o u tset , we n o te th at in th is cas e th e Assessin g Offi cer assessed th e to ta l in co me o f th e as sessee a t Rs .1 ,40 , 5 5 ,3 94 /- as ag ain st th e retu rn o f in co me at Rs .1 ,0 5 ,1 0 0 /-. Up on assesse e’s ap p eal, th e ld . CIT(A) d ismis sed th e ap p eal fo r n o n p ro secu tio n . We n o te th a t u n d er Sec tio n 2 5 1 o f th e IT Act , th e ld . CIT(A) can n o t d ismiss th e ap p eal fo r n o n p ro secu tio n . It is in cu mb en t u p on h im to p ass sp eak in g o rd er on th e meri ts o f the ca se. Hen ce, in th e in t erest o f j u stice , we re mi t t h e issu e to th e fi l e o f th e ld . CIT(A). Th e Ld . CIT(A) sh all co n sid er th e is su e afresh a fter g iv in g th e ass essee reaso n ab le o p p o rtu n ity o f b e in g h eard . 4 . In th e resu lt, th e ap p eal o f th e a sse ssee st an d s allo we d fo r sta tis ti ca l p u rp o ses ex-p a rte. Order pronounced in the open Court on 28/10/2022. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/10/2022 prabhat