JAGDISH,FARIDABAD vs. ITO, WARD- 1(3), FARIDABAD

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ITA 3093/DEL/2019Status: DisposedITAT Delhi25 November 2019AY 2008-094 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) decided the issue without hearing the assessee and without granting sufficient opportunity. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without providing an opportunity for hearing. The assessee contended that they were prevented by a reasonable cause from appearing and presenting their case.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without providing adequate opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” New Delhi

Before: SHRI H.S. SIDHU

आदेश /O R D E R

1.

This appeal filed by the assessee against the impugned order dated 31.01.2019 passed by the Ld. CIT(Appeals), Faridabad in relation to assessment year 2008-09 on the following grounds: “

On the facts and in the circumstances of the case and in law:

1. That on the fact on circumstances of the case, the assessment order 143(3)/147 of the Income Tax Act, 1961 is invalid, illegal, without jurisdiction, violation of principal of natural justices suffers from non application of mind, preserve and void ab-initio.

2. That the appellant was prevented by reasonable and sufficient cause for not appearing before the Ld. CIT(A) as the requisite information could not be placed before the CIT(A) by the previous counsel engaged by the appellant and accordingly the CIT(A) passed the order ex-parte.

Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 2 of 4

3. That on the facts and circumstances the assessment framed u/s 143(3)/147 require annulled as having completed on the basis of statement by the assessee ADIT(Inv.) IInd, Faridabad without supportive evidence ignoring the factual value of the residential house.

4. That on the facts and circumstances the Assessing Officer has ignoring the actual investment in residential house Rs. 95,67,800/-. 5. That on the facts and circumstances of the case Ld. AO not rejected any misstate in computation of Capital Gain which was on the basis of collaborated to the documentary evidence. 6. That in these circumstances, as narrated above, the assessee was prevented by reasonable and sufficient cause for not appearing for hearings before the Assessing Officer as well as before the Ld. CIT(A). In this factual matrix of the case and in the interest of substantial justice the order may be restored to the Assessing Officer for a proper appreciation and adjudication of facts. The appellant give his oral undertaking that in the eventuality the issues are restored the assessee would fully participate in the proceedings. 7. That the appellant craves leave to add, to amend, modify, rescind, supplement or alter any of the grounds stated hereinabove, either before or at the time of hearing of this appeal.”

2.

At the time of hearing, Ld. Counsel for the assessee stated that the Ld. First Appellate Authority has decided the appeal of the assessee ex- parte without providing opportunity of hearing. She requested that issue

Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 3 of 4 in dispute may be set aside to the Ld. First Appellate Authority to decide the same afresh as per law after giving opportunity to the assessee.

3.

Ld. DR has not raised any serious objection on the request of the Ld. Counsel for the assessee and relied upon the order passed by the Revenue Authorities.

4.

I have heard the both parties and gone through the orders passed by the Revenue Authorities especially the impugned order dated 31.01.2019 passed by the Ld. CIT(A)-Faridabad and I am of the view that Ld. CIT(A) has decided the issue in dispute without hearing the assessee and without granting sufficient opportunity to substantiate his claim. In the interest of justice, I am setting aside the issues in dispute to the Ld. First Appellate Authority to decide the same afresh as per law after giving full opportunity of hearing as well as for producing the necessary evidence for substantiating the claim.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

The order pronounced in the open court on 25.11.2019

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