Sanjeev Aggarwal, New Delhi V. ACIT Central Circle-15, New Delhi

ITA 9257/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9007 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 29-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PIYUSH KAMAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DLEHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS. 9257 & 9258/DEL/2019 ASSESSMENT YEAR: 2011-12 & 2016-17 SHRI SANJEEV AGGARWAL, VS. ACIT, CENTRAL CIRCLE- 15, 1, MAHARAJA LAL LANE, CIVIL LINES, NEW DELHI. NEW DELHI. PAN ABOPA 4675N (APPELLANT) (RESPONDENT) APPELLANT BY: SH. GAUTAM JAIN, ADVOCATE & SH. PIYUSH KAMAL, ADVOCATE RESPONDENT BY: MS. RAKHI VIMAL, SR. DR DATE OF HEARING: 03/01/2020 DATE OF ORDER : 14/01/2020 ORDER PER K. NARASIMHA CHARY, J.M. CHALLENGING THE ORDERS DATED 14.10.2019 PASSED BY T HE COMMISSIONER OF INCOME TAX (APPEALS)-XXVI, NEW DELHI FOR THE ASSESS MENT YEAR 2011-12 AND 2016-17, SHRI SANJEEV AGGARWAL (THE ASSESSEE) FIL ED THESE APPEALS. 2. THE LD. AR OF THE ASSESSEE SUBMITTED AT THE OUTS ET THAT THE LD. CIT(A) HAD DISMISSED THE APPEALS OF THE ASSESSEE EX PARTE ON T HE GROUND THAT ASSESSEE TOOK REPEATED ADJOURNMENTS. THE ASSESSEE HAS BEEN D ILIGENT ENOUGH IN PROSECUTING THESE MATTERS BEFORE THE REVENUE AUTHOR ITIES, INASMUCH AS, THE 2 ASSESSEE HAD DULY CAUSED APPEARANCE IN THE COURSE O F ASSESSMENT PROCEEDINGS; AND THAT THE APPEALS BEFORE THE LD. CIT(A) AND ALSO BEFORE THE TRIBUNAL HAVE BEEN FILED WITHIN THE STATUTORY PERIODS OF LIMITATI ONS. IT IS, HOWEVER, SUBMITTED THAT NO APPEARANCE COULD BE ENTERED BEFORE THE CIT( A), AS NO NOTICE WAS PHYSICALLY SERVED ON THE APPELLANT; THAT ALL THE NO TICES WERE SENT BY E-MAIL ON THE E-MAIL ADDRESS ON DATABASE MAINTAINED WITH ITBA BY INCOME TAX DEPARTMENT; THAT THE E-MAIL ADDRESS OF ASSESSEE WAS [e-mail] , WHICH WAS OF SHRI ANKIT AGRAWAL, THE AUTHORIZED REPRESENTATIVE OF APPELLANT WHO HAD LEFT THE SERVIC ES ON 31.12.2018; AND THAT REPEATED ADJOURNMENT COULD NOT BE A REASONABLE BASI S FOR DISMISSAL OF APPEAL. BASED ON THESE FACTS, THE LD. AR REQUESTS TO REMAND THE CASE BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AFTER GIV ING PROPER OPPORTUNITY OF HEARING ON MERITS, AS IN THIS MATTER, INITIATION OF ACTION U/S. 148 IN RESPECT OF AN ORIGINAL ASSESSMENT FRAMED U/S. 153A/143(3) OF THE ACT, IS LEGALLY VOID. THE LD. DR REPORTS NO OBJECTION ON THE REQUEST OF ASSESSEE FOR REMANDING THE CASE BACK TO THE FILE OF LD. CIT(A). 3. WE HAVE GONE THROUGH THE RECORD IN THE LIGHT OF SUBMISSIONS ON EITHER SIDE. THE CONTENTION OF THE ASSESSEE THAT NO NOTICE WAS PHYSICALLY SERVED UPON THE ASSESSEE STANDS UNCONTROVERTED ON BEHALF OF THE REVENUE. THE CIRCUMSTANCES UNDER WHICH THE NOTICES SENT ON E-MAI L OF THE THEN AR OF THE ASSESSEE, WHO LEFT HIS SERVICES COULD NOT BE RESPON DED HAVE ALSO BEEN EXPLAINED BY THE LD. AR BEFORE US. IN VIEW OF THESE FACTS AND RECORDING LD. DRS NO OBJECTION ON REMAND OF THE CASES TO THE LD. CIT( A), WE ARE OF THE CONSIDERED OPINION THAT THE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE APPEALS AFRESH ON MERITS AF TER GIVING REASONABLE 3 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE IS DIRECTED TO COOPERATE WITH THE LD. CIT(A) IN HEARING OF APPEALS . WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 14 TH JANURARY, 2020. SD/- SD/- (G.S. PANNU) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED: 14/01/2020 AKS