AMARJIT SINGH,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 6124/DEL/2013Status: DisposedITAT Delhi23 February 2016AY 2009-103 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the principles of natural justice were violated as the AO did not provide necessary documents and a fair opportunity to the assessee. Therefore, the assessment was set aside for fresh adjudication.

What were the facts?

The assessee's assessment order was passed ex-parte under Section 144 of the Income Tax Act. The assessee contended that the Assessing Officer (AO) failed to provide requested documents and adequate opportunity to respond.

What were the issues?

Whether the principles of natural justice were violated due to the AO's failure to provide documents and adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : “A” NEW DELHI

Before: SHRI J.SUDHAKAR REDDY, AM & SHRI A.T. VARKEY, J.M.

O R D E R

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-X, New Delhi dated 11.09.2013 pertaining to the Assessment Year (A.Y.) 2009-10.

2.

We have heard Ms.Pupinder Kaur, the Ld.Counsel for the assessee and Shri SK Jain, the Ld.D.R. on behalf of the Revenue. 3. After hearing rival submissions we find that the order of assessment was passed u/s 144 of the Income Tax Act, 1961 (the Act). The assessee before the First Appellate Authority pleaded violation of principles of natural justice. 4. The Ld.CIT(A) found no justification for the same. 5. We are of the considered opinion that the principles of natural justice were violated in this case. The assessee has sought various documents from the A.O. These were not provided by the A.O. The reasons given by the ITA 6124/Del/2013 AY 2009-10 Sh. Amarjit Singh, N.Del. assessee for not being able to respond to the queries from the Revenue are justified. Thus in the interest of justice we deem it fit and proper to set aside the assessment to the file of AO for fresh adjudication in accordance with law. The AO was to provide adequate opportunity to the assessee and also provide the documents sought by him so that he can respond to the same. 6. In the result the assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 23rd February, 2016.

Sd/- Sd/- (A.T. VARKEY) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 23rd February, 2016 *manga Copy of the Order forwarded to: 1. Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5.DR; 6.Guard File By Order

Asst. Registrar 2 ITA 6124/Del/2013 AY 2009-10 Sh. Amarjit Singh, N.Del.

Recent GST High Court judgments

Search GST case law →