Lakshmi Mohan, V. ACIT, Central Circle,

ITSSA 61/DEL/2007

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1476 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 27-01-2016
• Assessment Year: misc
• Appeal Filed On: 20-02-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV RANKA
• Assessee Lawyers: AJAI KUMAR AREN
• Keywords: Opportunity of being heard; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER IT(SS)A NO.61/DEL/2007 BLOCK ASSESSMENT PERIOD : 1990-91 TO 2000-01 LATE SHRI LAKSHMI MOHAN GUPTA, SHRI ANIRUDH GUPTA, 9, RIDDHI SIDDHI, KONARK, ROORKEE ROAD, MEERUT 250 002. VS. ACIT, CENTRAL CIRCLE, MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJAI KUMAR AREN, ADVOCATE DEPARTMENT BY : SHRI RAJIV RANKA, SR. DR DATE OF HEARING : 27.01.2016 DATE OF PRONOUNCEMENT : 27.01.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 16.11.2006 IN RELATION TO THE BLOCK PERIO D ENDING ON 28.2.2000 CONSISTING OF A.YS. 1990-91 TO 2000-01. IT(SS)A NO.61/DEL/2007 2 2. THIS IS A RECALLED MATTER INASMUCH AS THE EARLIE R EX PARTE ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED ON 9.4.2010 ON THE ASSESSEES APPLICATION FILED U/S 254(2) OF THE INCO ME-TAX ACT, 1961. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASSESS EE DIED ON 18.11.2003 AND THE ASSESSMENT ORDER WAS PASSED ON 29.3.2005. THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE LD. CIT(A) WHICH LED TO THE DISMISSAL OF THE APPEAL. THE LD. AR EXPLAINED THAT SOME DISP UTE WAS GOING ON BETWEEN THE FAMILY MEMBERS OF THE ASSESSEE AFTER HI S DEATH WHICH RESULTED INTO IMPROPER REPRESENTATION OF THE CASE B EFORE THE AO AND NON- PRESENTATION BEFORE THE LD. CIT(A). CONSIDERING THE TOTALITY OF FACTS AND CIRCUMSTANCES IN THE EXTANT CASE, WE ARE OF THE CON SIDERED OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. WE ORDER ACCORDINGLY AND DIRECT THE AO TO FRAME BLOCK ASSESSMENT ORDER AFRESH, AS PER LAW, AF TER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE LD. AR HAS IT(SS)A NO.61/DEL/2007 3 UNDERTAKEN TO EXTEND FULL CO-OPERATION TO THE AO IF THE MATTER IS REMANDED TO HIM. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 27.01.201 6. SD/- SD/- [SUDHANSHU SRIVASTAVA] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 27 TH JANUARY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.