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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H.S. SIDHU
Date of Hearing 20/11/2018 Date of Pronouncement 20/11/2018 ORDER This appeal filed by the Assessee is directed against the Order dated 28.03.2018 of the Ld. CIT(A), New Delhi relevant to assessment year 2009-10 on the following grounds: - “
On the facts and in the circumstances of the case and in law the Ld.CIT(A) erred in deciding the appeal without providing reasonable or adequate opportunity of hearing and further erred in confirming the following actions of the Assessing Officer: - i. Initiating proceedings u/s 147/148 of the I.T. Act, 1961 without there being any valid reasons for forming belief that income has escaped assessment; ii. Disallowing a loss of Rs. 1,69,693/-; iii. Making an addition of Rs. 3,399/-. All the above actions being most arbitrary, erroneous, unlawful and unjust must be quashed with directions for relief.”
2. A.Y. 2009-10 Composite Estate Pvt. Ltd.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.
Ld. counsel for the assessee, Sh. K. Sampath, Advocate submitted that the Ld. CIT(A) erred in deciding the appeal without providing reasonable or adequate opportunity of hearing and further erred in confirming the actions of the AO.
In view of the above, he requested to set aside the matter to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.
Ld. DR relied upon the order of the authorities below.
I have heard both the parties and perused the records. I have also gone through the exparte order passed by the Ld. CIT(A) and found that reasonable or adequate opportunity of hearing was not afforded to the assessee by the Ld. CIT(A), which in my opinion, is not in accordance with the principles of natural justice and it is an erroneous approach. Therefore, in the interest of justice, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to produce all the evidences / documents, if any, 3 A.Y. 2009-10 Composite Estate Pvt. Ltd. before him to substantiate its case and did not take any unnecessary adjournment. 6. In the result, the Assessee’s appeal is allowed for statistical purposes.