Dr. Pawan Bisht, New Delhi v. ITO, New Delhi

ITA 1827/DEL/2011 | 2007-2008
Pronouncement Date: 21-11-2011 | Result: Allowed

Appeal Details

RSA Number 182720114 RSA 2011
Assessee PAN AFTPB2748A
Bench Delhi
Appeal Number ITA 1827/DEL/2011
Duration Of Justice 7 month(s) 5 day(s)
Appellant Dr. Pawan Bisht, New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 21-11-2011
Date Of Final Hearing 21-11-2011
Next Hearing Date 21-11-2011
Assessment Year 2007-2008
Appeal Filed On 15-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR ITA NO. 1827/DEL/2011 ASSTT. YR: 2007-08 DR. PAWAN BISHT VS. INCOME-TAX OFFICER F-60 PALIKA AWAS NDMC FLATS WARD 37(2) NEW DEL HI. SAROJINI NAGAR NEW DELHI. PAN/GIR NO. AFTPB2748A (APPELLANT ) ( RESPONDENT ) APPELLANT BY : SH. V. MOHAN CA RESPONDENT BY : MS. PRATIMA KAUSHIK SR. DR O R D E R PER R.P. TOLANI J.M : THIS IS ASSESSEES APPEAL AGAINST CIT(A)S ORDER DATED 23-3-2010 RELATING TO A.Y. 2007-08.. 2. ASSESSEE HAS RAISED AS MANY AS 7 GROUNDS. GROUND NO. 1 AND 7 ARE GENERAL IN NATURE AND REQUIRE NO ADJUDICATION. GROU ND NOS. 2 TO 6 ARE AS UNDER: 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER PASSED BY THE LEARNED CIT(A)IS BAD BOTH IN THE EYE OF LAW AND ON FACTS IN PASSING THE ORDER WITHOUT GIVING ASSESS EE AN OPPORTUNITY OF BEING HEARD IN CLEAR VIOLATION OF PR INCIPLE OF NATURAL JUSTICE. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED BOTH ON FATS AND IN LAW IN PASSIN G THE ORDER EX-PARTE DESPITE THE FACT THAT THE ASSESSEE WAS PRE VENTED FROM APPEARING BECAUSE OF THE REASONS BEYOND THE CONTROL OF THE ASSESSEE. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED BOTH ON FATS AND IN LAW IN CONFIR MING THE ITA 1827/DEL/2011 DR. PAWAN BISHT VS. ITO 2 ADDITION OF RS. 8 58 000/- ON ACCOUNT OF RENT PAYME NT MADE BY AO INVOKING THE PROVISION OF SECTION 49(A)(IA) OF T HE ACT. 5. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED BOTH ON FATS AND IN LAW IN CONFIR MING THE ADDITION OF RS. 64 800/- MADE BY AO ON ACCOUNT OF I NVESTMENT IN FIXED ASSETS. 6. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED BOTH ON FATS AND IN LAW IN CONFIR MING THE ADDITION OF RS. 44 407/- ON ACCOUNT OF VARIOUS EXPE NSES. 3. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT O N 18-3-2010 AN APPLICATION FOR ADJOURNMENT WAS FILED. THE COUNSEL WAS DULY APPOINTED AND THE DOCUMENTS WERE YET TO BE RECEIVED FROM THE ASSE SSEE. APPLICATION WAS ACCORDINGLY MOVED FOR GRANT OF SOME MORE TIME. CIT( A) HOWEVER DECIDED THE APPEAL EX PARTE HOLDING THAT THIS WAS NOT A REA SONABLE GROUND. DUE TO REFUSAL OF ADJOURNMENT THE ASSESSEE COULD NOT BE H EARD AND THE EX PARTE ORDER HAS BEEN PASSED DENYING THE ASSESSEE AN ADEQU ATE OPPORTUNITY OF HEARING. IT IS PLEADED THAT THE EX PARTE ORDER OF C IT(A) MAY BE SET ASIDE AND RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE S AME AFRESH AFTER AFFORDING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 4. LEARNED DR IS HEARD. 5. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN OUR VIEW ONCE THE ASSESSEE HAD APPLIED FOR ADJO URNMENT THE SAME SHOULD HAVE BEEN GRANTED IN THE INTEREST OF NATURAL JUSTIC E AND THE ASSESSEE MIGHT HAVE BEEN ASKED TO FILE THE NECESSARY AUTHORITY ETC . IN CASE OF NEW APPOINTMENT THE COUNSEL OF THE ASSESSEE PLEAD SOME TIME FOR COMPILATION OF RELEVANT PAPERS. IN OUR CONSIDERED VIEW THE ASSESS EE DESERVES TO BE HEARD ON MERITS. CONSEQUENTLY WE SET ASIDE THE EX PARTE ORD ER OF CIT(A) RESTORE BACK ITA 1827/DEL/2011 DR. PAWAN BISHT VS. ITO 3 THE SAME TO HIS FILE TO DECIDE THE SAME AFRESH AFTE R AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT ON 21-11-2011. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21-11-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR