ASHOK KHURANA,DELHI vs. ITO, WARD- 32(5), NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: SMT DIVA SINGH
PER DIVA SINGH, JM
The present appeal has been filed by the assessee wherein the correctness of the order dated 30.01.2019 passed by CIT(A)-11, New Delhi pertaining to A.Y.2014-15 assessment year is assailed on various grounds including ground No.1 which reads as under :- 1. That in view of the facts and circumstances of the case and under the law, the CIT(A) erred in confirming order, by giving partial relief, on the basis of remand report submitted by
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the AO, without providing reasonable opportunity of being
heard to the appellant, a must in law, hence, the order so
passed u/s. 250 of the Act is unjust, arbitrary and bad in law.
Before proceeding to address the specific grievance of the
assessee it is necessary to first address the fact that the assessee had
moved an application seeking time. However, said adjournment was
withdrawn and the Counsel instead argued the appeal.
Both the parties have been heard.
The relevant facts of the case are that to the assessee’s returned
income of Rs.2,65,800/- addition of Rs.29,16,163/- was made. The
assessee in the year under consideration sold immovable property of
Rs.30 lacs. The assessee was required to explain with evidence the
Capital Gain earned as the assessee had not declared the same in the
return filed. The said addition was challenged by the assessee before
the First Appellate Authority.
A perusal of the impugned order shows that as per para -6.2
page-4 of the order the assessee filed an application for admission of
additional evidences. The copy of remand report was obtained from the
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Assessing Officer. As per record it was made available to the
assessee. It appears that an adjournment was moved however, the
assessee ultimately on the next date failed to address the same.
The Ld. Sr. DR also drew attention to para-6.3 to submit that in
the remand report the Assessing Officer has considered the reply filed
by the assessee by his letter dated 14.06.2018. Considering the
evidences available the CIT(A) restricted the addition to Rs.26,47,917/-.
However, he argued that it is a matter of fact that admittedly the
assessee did not participate in the proceedings before the CIT(A).
The Ld. AR submitted that the remand report remains
unaddressed as the assessee could not appear before the CIT(A). It
was submitted that it is not a case that the assessee has been careless
as he has filed additional evidence and he has participated in the
remand proceedings. Accordingly, opportunity to rebut the remand
report is sought. Considering the circumstances it was his prayer that
the matter may be remanded back in order to provide the opportunity of
being heard.
Considering the record though relying on the order the Ld. Sr. DR
agreed that he would have no objection if the remand back is directed.
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In the light of the prayer of the parties before the Bench and
considering the record wherein admittedly there has been failure in
addressing the issues accordingly in order to set right the said short
coming the issue is restored back to the file of the Ld. CIT(A) with a
direction to pass speaking order in accordance with law. Needless to
say that the assessee shall participate fully and fairly and not abuse the
trust reposed.
Accordingly, the appeal filed by the assessee is allowed for
statistical purpose.
Said order was pronounced in the open court on 28th October,
2022.
Sd/- (DIVA SINGH) JUDICIAL MEMBER *NEHA, Sr. Private Secretary* Date:- 28.10.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
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Date 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS PS/PS 6. Kept for pronouncement on PS 7. File sent to the Bench Clerk PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.
