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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Before: SH. N. K. SAINI
This is an appeal filed by the assessee against the order dated 12/02/2015 passed by CIT(A)-XXIII, New Delhi.
During the course of hearing, nobody was present on behalf of the assessee neither any adjournment was sought.
Therefore, the appeal is decided ex-parte, after hearing the Ld. DR on merit.
3. The main grievance of the assessee in this appeal Vide Ground No 1 & 2 relates to the dismissal of appeal by the Ld.CIT(A) without providing opportunity of being heard to the assessee.
The facts of the case in brief are that the assessee filed a return of income on 26/3/2010 declaring an income of Rs.3,30,976/- which was processed u/s 143(1) of the Income- tax Act, 1961 (hereinafter referred to as the Act). Later on, the case was selected for scrutiny. However, the assessment was framed ex-parte u/s 144 of the Income Tax Act 1961 (herein after referred as the Act) by making an addition of Rs.27,32,792/- which was the amount of cash deposited by the assessee in his bank account maintained with the Syndicate Bank, Shriniwas Puri, New Delhi, and came to the notice of the Assessing Officer on the basis of AIR information. Being aggrieved the assessee carried the matter to the Ld.CIT(A) who sustained the addition made by the A.O by passing the ex-parte order. The Ld.CIT (A) mentioned in the impugned order at Page No. 4 that the authoritised representative of the assessee sought adjournment on 12/2/2014 which was rejected. However, he has not mentioned that what were the reason for seeking the adjournment and as to whether those reasons were genuine or not.
I have heard the Ld. DR and perused the material available on the record. It is well settled that nobody should be condemned unheard as the per maxim “audi alteram partem.” I, therefore, deem it appropriate to set aside this case back to the file of the Ld.CIT(A) to be adjudicated a fresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
(Order Pronounced in the Court on 2/11/2016)
Sd/- (N. K. SAINI) ACCOUNTANT MEMBER Dated: 2/11/2016 *R.Naheed* Copy forwarded to:
1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT, NEW DELHI
Initial Date
Draft dictated on PS 02.11.2016 2. Draft placed before author 02.11.2016 PS
JM/AM Draft proposed & placed before the second member 4. Draft discussed/approved by Second JM/AM Member. 5. Approved Draft comes to the Sr.PS/PS PS/PS 2.11.2016 6. Kept for pronouncement on PS
File sent to the Bench Clerk PS 2 .11.2016 8. Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.