Ramlal Bansiwal and Sons, Delhi v. ITO, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER I.T.A .NO. -4251/DEL/2015 (ASSESSMENT YEAR-2009-10) RAMLAL BANSIWAL AND SONS ROAD NO.40 SHAHZADA BAGH INDL. AREA DELHI. PAN-AAFFR6153A (APPELLANT) VS ITO WARD-19(1) NEW DELHI. ( RESPONDENT) ASSESSEE BY SH. SAURAB GOEL CA REVENUE BY MS. ANIMA BARNWAL SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 25.02.2015 OF CIT(A)-12 NEW DELHI PERT AINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS INCLUDING GROUND NO.2 WHICH READS A S UNDER:- 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE ORDERS PASSED BY THE CIT(A) IS ARBITRARY AND AGAINST THE P RINCIPLE OF NATURAL JUSTICE. 2. A PERUSAL OF THE RECORD AS PER PARA 4 OF THE IMP UGNED ORDER SHOWS THAT AS AGAINST THE RETURNED INCOME OF RS.2 90 339/- THE INCOME WAS ASSESSED U/S 143(1) VIDE ORDER DATED 06.10.2010 AT AN INCOME OF RS.4 27 831/- AFTER MAKI NG ADDITION OF RS.1 37 492/-. THE REQUEST FOR RECTIFICATION U/S 154 OF THE ASSESSEE WAS REJECTED VIDE ORDER U/S 154 DATED 20.06.11. THE ASSESSEE IS IN APPEAL AGAINST THE RE JECTION OF APPLICATION U/S 154. 3. VARIOUS OPPORTUNITIES WERE PROVIDE BY THE CIT(A) TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM HOWEVER THE ASSESSEE DID NOT APPEAR. THE OPP ORTUNITIES PROVIDED ARE RECORDED IN PARA 8.3 TO 8.7. AS A RESULT OF WHICH THE CIT(A) C ONCLUDED THAT THE ASSESSEE IS DELIBERATELY AVOIDING THE APPELLATE PROCEEDINGS. THE ASSESSEE I S IN APPEAL AGAINST THE SAID FINDING. THE LD.AR SUBMITTED THAT ON FACTS THE CLAIM OF THE ASSE SSEE WAS ALLOWABLE ACCORDINGLY THE DATE OF HEARING 01 .0 8 .2016 DATE OF PRONOUNCEMENT 29 .09.2016 I.T.A .NO. -4251/DEL/2015 PAGE 2 OF 2 ASSESSEE REMAINED UNDER THE BELIEF THAT HAVING PLAC ED WRITTEN SUBMISSION NOTHING MORE WAS REQUIRED TO BE SAID REMAINED UNREPRESENTED. THE RE CORD SHOWS THAT THE ASSESSEE REPEATEDLY SOUGHT AN ADJOURNMENT AND HAD AT NO POIN T OF TIME SUBMITTED THAT THE ISSUE BE DECIDED ON THE BASIS OF THE WRITTEN SUBMISSIONS. A CCORDINGLY AFTER CONSIDERING THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH THE IS SUE IS SET ASIDE BACK TO THE FILE TO THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. WHILE SO DIRECTING IT IS MADE CLEAR THAT IT IS HOPED THAT THE OPPORTUNITY SO PROVIDED IS NOT AB USED BY THE ASSESSEE AND IS UTILIZED IN GOOD FAITH AS FAILING WHICH THE CIT(A) WOULD BE AT LIBERTY TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW ON THE BASIS OF MATERIAL AVAILA BLE ON RECORD. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH SEPTEMBER 2016. SD/- (DIVA SING H) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI