Sanjeev Mahajan, New Delhi V. DCIT, New Delhi

ITSSA 80/DEL/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9303 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 05-05-2010
• Assessment Year: misc
• Appeal Filed On: 30-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANT MISRA
• Keywords: Principle of natural justice; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : G NEW DELHI) BEFORE SHRI SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.80/DEL./2009 ( BLOCK ASSESSMENT YEARS : 1989 TO 1999) MR. SANJEEV MAHAJAN, VS. DCIT, CC-12, B-1/189, JANAK PURI, NEW DELHI. NEW DELHI. (PAN/GIR NO.AAGPM5167J) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAURABH GUPTA, CA REVENUE BY : SHRI JAYANT MISRA. CIT(DR) ORDER PER A.D. JAIN, JM THIS IS ASSESSEES APPEAL FOR BLOCK PERIOD 1.4.1989 TO 27.7.1999 RAISING THE GRIEVANCE THAT THE CIT(A) HAS ERRED IN CONFIRMING T HE ADDITIONS OF RS.22,000/- TOWARDS CASH DEPOSITS IN BANK, RS.20,510/- TOWARDS UNEXPLAI NED INVESTMENTS AND RS.4,17,190 TOWARDS PAYMENT, WITHOUT GIVING DUE OPPORTUNITY. 2. CHALLENGING THE IMPUGNED ORDER, THE LD.AR FOR TH E ASSESSEE HAS CONTENDED THAT THE REMAND REPORT SUMMONED BY THE CIT(A) FROM THE A O AND SUBMITTED BY THE AO BEFORE THE CIT(A) WAS NEVER CONFRONTED TO THE ASSES SEE AND THE ADDITIONS WERE SUSTAINED BY THE CIT(A) ON THE BASIS OF SUCH REMAINED REPORT. IT HAS BEEN CONTENDED THAT IN THE ABSENCE OF PUTTING THE REMAND REPORT TO THE ASSESSE E, THE ASSESSEE WAS DEPRIVED AN OPPORTUNITY TO REBUT THE SUBMISSIONS MADE BY THE AO IN THE REMAND REPORT. 3. THE LD.DR, ON THE OTHER HAND, HAS STRONGLY SUPPO RTED THE ORDER OF THE CIT(A). 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL ON RECORD. A PERUSAL OF THE ORDER UNDER APPEAL SHOWS THAT INDEED THE CIT(A) HAS NOT PUT THE REMAND REPORT SUBMITTED BY THE AO TO THE ASSESSEE. THE AD DITIONS SUSTAINED BY THE CIT(A) ARE BASED ON THE SAID REMAND REPORT. NON-CONFRONTING T HE ASSESSEE WITH THE REMAND REPORT FILED BY THE AO BEFORE THE CIT(A) AMOUNTS TO NON-PR OVIDING DUE OPPORTUNITY OF REBUTTAL ITA NO.80/DEL./2009 (BLOCK AY : 1989-1999) 2 TO THE ASSESSEE CONCERNING THE CONTENTS OF THE REMA ND REPORT VIS--VIS THE ADDITIONS SUSTAINED BY THE CIT(A). THE PRINCIPLE OF NATURAL JUSTICE AS ENSHRINED IN THE AXIOM AUDI ATEREM PARTEM HEAR THE OTHER PARTY PROVIDES TH AT DUE OPPORTUNITY OF REBUTTAL BE GIVEN TO THE ASSESSEE IN SUCH A CASE. 5. IN THE INTEREST OF JUSTICE, THEREFORE, WE REMIT THIS MATTER TO THE FILE OF THE CIT(A) TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW ON CONFRON TING THE ASSESSEE WITH THE REMAND REPORT SUBMITTED BY THE AO, ALLOWING THE ASSESSEE A N OPPORTUNITY TO REBUT THE CONTENTS THEREOF VIS--VIS THE ADDITIONS SUSTAINED BY THE CI T(A). THE CIT(A) SHALL, THEREAFTER, PASS A SPEAKING ORDER CONCERNING THESE ADDITIONS, I N ACCORDANCE WITH LAW. 6. CONSEQUENTLY, FOR STATISTICAL PURPOSES, THE APPE AL OF THE ASSESSEE IS TREATED AS ALLOWED. 7. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING ON 05.05.2010. SD/- SD/- (A.K. GARODIA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 05.05.2010. *SKB* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-I, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT