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Income Tax Appellate Tribunal, DELHI BENCH “D”, NEW DELHI
Before: SHRI S.V. MEHROTRA & SMT. BEENA A. PILLAI
O R D E R PER S.V. MEHROTRA, V.P. :
This is an appeal filed by the assessee against the order dated 10.03.2014 passed by the Commissioner of Income Tax (Appeals)-19, New Delhi, u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), relating to assessment year 2009-10. 2. Brief facts of the case are that the assessee had filed return of income declaring total income at Rs.10,80,500/-. The assessment was completed at a total income of Rs.54,35,000/- u/s 143(3), inter-alia, making an addition of Rs.35,10,000/- u/s 69 of the Act. Ld. CIT(A) dismissed the assessee’s appeal, inter-alia, observing in para 3.3 as under :-
“3.3 A copy of the remand report was sent to the appellant vide notice u/s 250 dated 20.02.14, fixing the appeal for hearing on 03.03.14. This notice was sent by Speed Post vide receipt no. 340749815IN dated 22.02.14. On the date for hearing, or even subsequently, there was no compliance and even an adjournment application was not filed. This is an old appeal and repeated opportunities have been given to the appellant from April 2012 onwards. The appellant has sought repeated adjournments and then failed to attend, or even request for adjournment. Notices u/s 250 fixing hearing were repeatedly issued in order to give the appellant full opportunity of substantiating his case however, he chose not to comply. It is therefore, apparent that he does not wish to make further submissions.”
Ld. counsel for the assessee submitted that ld. CIT(A) confirmed the addition made by the Assessing Officer without giving sufficient opportunity of hearing because the assessee did not get an opportunity to rebut the averments made in the remand report.
Having heard both the parties, in order to comply with the principles of natural justice so that substantial justice is imparted to assessee, we set-aside the order of ld. CIT(A) and restore the matter back to the file of ld. CIT(A) for providing one more opportunity to assessee to submit his comments on the remand report. We direct the assessee to take all necessary steps to comply with the notice of ld. CIT(A) and in case, he fails to attend the proceedings before ld. CIT(A) then ld. CIT(A) would be free to take action in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 13th day of April, 2017.