SH. VIKRAMJIT SINGH,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2956/DEL/2014Status: DisposedITAT Delhi13 April 2017AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order to uphold the principles of natural justice. The matter was restored to the CIT(A) to provide the assessee one more opportunity to submit comments on the remand report.

What were the facts?

The assessee's income was assessed at Rs. 54,35,000/-, including an addition of Rs. 35,10,000/- under Section 69. The CIT(A) dismissed the appeal without providing the assessee an opportunity to rebut the remand report.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording the assessee a proper opportunity to present their case and rebut the remand report.

Which sections of the Income-tax Act were involved?

Section 69,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”, NEW DELHI

Before: SHRI S.V. MEHROTRA & SMT. BEENA A. PILLAI

For Appellant: Ms. Bharti Sharma, CA &, Shri Sameep Gupta, Adv
For Respondent: Shri Umesh Chand Dubey, Sr.DR

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.”

3.

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.

4.

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.

5.

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.

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