Smt Saroj Gupta, New Delhi v. ACIT, New Delhi

ITA 303/DEL/2011 | 2004-2005
Pronouncement Date: 23-03-2011 | Result: Allowed

Appeal Details

RSA Number 30320114 RSA 2011
Assessee PAN AAPPG3976N
Bench Delhi
Appeal Number ITA 303/DEL/2011
Duration Of Justice 2 month(s) 4 day(s)
Appellant Smt Saroj Gupta, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 23-03-2011
Date Of Final Hearing 23-03-2011
Next Hearing Date 23-03-2011
Assessment Year 2004-2005
Appeal Filed On 18-01-2011
Judgment Text
ITA NO. 303/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 303/DEL/2011 A.Y. : 2004-05 SMT. SAROJ GUPTA 215 GULMOHAR ENCLAVE 2 ND FLOOR NEW DELHI 110 049 (PAN/GIR NO. : AAPPG3976N) 8999D) VS. ACIT CENTRAL CIRCLE - 9 NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : SH. AMINDER KUMAR D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 16.11. 2010 PERTAINING TO ASSESSMENT YEAR 2004-05. 2. NONE HAS REPRESENTED THE ASSESSEE DURING THE COU RSE OF HEARING. WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSION ER OF INCOME TAX (APPEALS) AND HEARD THE LD. DEPARTMENTAL REPRESE NTATIVE. WE FIND THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS NOT GIVEN ANY FINDING ON THE MERITS OF THE CASE. HE HAS SIMPLY R EPRODUCED THE ORDER OF THE ASSESSING OFFICER AND OBSERVED THAT O N THE DATE FIXED FOR HEARING NONE REPRESENTED. THEREFORE HE UPHELD T HE ORDER OF THE ASSESSING OFFICER. ITA NO. 303/DEL/2011 2 3. IN OUR CONSIDERED OPINION IT WAS INCUMBENT UPON THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO GIVE PROPER AND SPEAKING ORDER. IT IS A SETTLED LAW THAT EVEN AN ADMINISTRAT IVE ORDER HAS TO BE IN ACCORDANCE WITH THE RULES OF NATURAL JUSTICE. HE NCE WE REMIT THE ISSUES TO THE FILES OF THE LD. COMMISSIONER OF INCOM E TAX (APPEALS) TO CONSIDER THE GROUNDS RAISED BY THE ASSESSEE AND DEC IDE THE ISSUE ON MERITS BY PASSING A SPEAKING ORDER. NEEDLESS TO A DD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BE ING HEARD. 4. IN THE RESULT APPEAL FILED BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/03/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [A.D. JAIN] [A.D. JAIN] [A.D. JAIN] [A.D. JAIN] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 23/03/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1.APPELLANT 2.RESPONDENT 3. CIT 4. CIT (A) 5. DR IT AT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES