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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-II’ NEW DELHI
Before: SMT DIVA SINGH
ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 26.02.2015 of CIT(A)-12, New Delhi pertaining to 2008-09 assessment year. Although various grounds have been raised by the assessee in the present appeal however the assessee appearing in person only addressed Ground No. 2. The same reads as under:-
2. “That the Ld.CIT(A) has erred both in law and on facts in confirming the impugned assessment without granting any valid and proper opportunity of being heard to the appellant and therefore, the same is contrary to the principles of natural justice and so as such even otherwise order so made is entirely vitiated.”
Addressing the order passed u/s 144 by the AO which was assailed before the CIT(A). It was submitted that the assessee had submitted that he is residing in Uttarakhand and though had engaged a counsel despite that he remained
I.T.A .No.-4723/Del/2015 unrepresented and deprived of opportunity to place evidences in support of the additions assailed. It was submitted that by the time the notice was received the time available to contact the counsel was not there. The assessment made in Delhi as opposed in Uttarakhand it was argued by the Ld. Sr. DR was a result of PAN application by the assessee in Delhi and if he wants to be assessed at in Uttarakhand then it is for the assessee to carry out the a necessary steps. Reference was made to para 8.5 of the impugned order. As far as the lack of proper representation before the CIT(A) is concerned the Ld.Sr.DR did not oppose the request of lack of opportunity in the face of the arguments advanced.
A perusal of the record shows that that the assessee returned an income of Rs.1,13,020/-. The said return was subjected to scrutiny. The assessee’s source of income was shown as Rs.60,000/- under the head business and profession from M/s Khinda Tractors on account of remuneration interest and Rs.1,25,000/- under the head income from other sources. Considering the deposits which were picked up by the AIR details, the assessee was required to explain the cash deposits of Rs.22,21,100/-.
Considering that despite issuance of notice, no one was present, the said amount was added to the income of the assessee by an order u/s 144. Before the CIT(A), the assessee was represented by a counsel Sh. S.K.Anand, CA who initially sought time on health reasons etc. thereafter he did not appear. Various notices were sent to the assessee which remained uncomplied with. In the said background, considering the submission of the parties before the Bench and being of the view that an assessee should not suffer on account of the fault of the counsel, it is considered appropriate to set aside the impugned order and restore the issue back to the file of the CIT(A)
I.T.A .No.-4723/Del/2015 directing the said Authority to give a reasonable time to the assessee to appear or cause an appearance in response to the date of hearing being fixed. It is hoped that the opportunity so provided is not abused by the assessee as failing which the CIT(A) would be at liberty to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open court on 23rd September, 2016.