Sh. Vipin Behari Sharma, New Delhi v. ACIT, New Delhi

ITA 708/DEL/2010 | 2005-2006
Pronouncement Date: 09-04-2010 | Result: Allowed

Appeal Details

RSA Number 70820114 RSA 2010
Bench Delhi
Appeal Number ITA 708/DEL/2010
Duration Of Justice 1 month(s) 23 day(s)
Appellant Sh. Vipin Behari Sharma, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 09-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 09-04-2010
Date Of Final Hearing 19-04-2010
Next Hearing Date 19-04-2010
Assessment Year 2005-2006
Appeal Filed On 16-02-2010
Judgment Text
I.T.A. NO.708 /DEL/10 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H NEW DELHI) BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.708 /DEL/2010 ASSESSMENT YEAR : 2005-06 SHRI VIPIN BEHARI SHARMA ACIT B-14 INDERPURI CIRCLE-31 (1) NEW DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO.AAQPS-8406-C APPELLANT BY : SHRI S.M. MATHUR C.A. RESPONDENT BY : SHRI N.K. CHAND SR. DR. ORDER PER A.K. GARODIA AM: THIS IS AN ASSESSEE'S APPEAL DIRECTED AGAINST THE O RDER OF LD CIT(A)- XXVI NEW DELHI DATED 13.11.2009 FOR ASSESSMENT YEA R 2005-06. 2. THE GROUNDS RAISED BY THE ASSESSEE READ AS UNDER :- 1. THAT THE HON'BLE CIT(A) HAS ERRED IN LAW AS MUCH AS ON THE FACTS OF THE CASE BY IMPOSING THE UNWARRANTED PENALTY OF RS.45 2 70/- U/S 271(1)( C) OF THE INCOME TAX ACT 1961 FOR THE ALLEGED EXCESS CLA IM OF DEDUCTION U/S 80 IB OF THE INCOME TAX ACT 1961. 2. THAT THE HON'BLE CIT(A) HAS DECIDED THE APPEAL A S EX PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY TO THE APPELLANT AND THE APPELLANT IS DEPRIVED OF AN OPPORTUNITY WHICH IS BAD IN LAW. . I.T.A. NO.708/DEL/10 2/3 3. BRIEF FACTS OF THE CASE ARE THAT THIS APPEAL OF THE ASSESSEE WAS DECIDED BY THE LD CIT(A) EX PARTE QUA THE ASSESSEE. IN THIS EX PARTE ORDER ALSO LD CIT(A) HAS DECIDED THE APPEAL SIMPLY ON THE BASIS T HAT SINCE NO COMPLIANCE HAS BEEN MADE HE HAS BEEN LEFT WITH NO ALTERNATIVE BUT TO ACCEPT THE CONTENTION OF THE ASSESSING OFFICER. BEFORE US IT WAS SUBMITTED BY THE LD AR OF THE ASSESSEE THAT BEFORE LD CIT(A) MR. Y.K. KAPUR ADVOCATE WAS THE AUTHORIZED REPRESENTATIVE AND ON 15 TH OCTOBER 2009 HIS DAUGHTER GOT ENGAGED AND IN THA T CEREMONY HE WAS ENGAGED. IT WAS ALSO SUBMITTED TH AT MR. KAPUR HAD ASKED HIS OFFICE STAFF TO GET ADJOURNMENT FROM LD CIT(A) ON T HIS DATE. IN THE ABSENCE OF POWER OF ATTORNEY IN FAVOUR OF THE STAFF LD CIT(A) DID NOT GRANT ADJOURNMENT AND LATER ON WHEN MR. KAPUR APPEARED BEFORE LD CIT(A) HE WAS TOLD THAT THE APPEAL WAS DISPOSED OFF EX PARTE. LD DR OF THE REVENUE SUB MITTED THAT NO AFFIDAVIT HAS BEEN FURNISHED BY THE LD AR OF THE ASSESSEE IN SUPP ORT OF THESE CONTENTIONS REGARDING NON APPEARANCE OF THE ASSESSEE BEFORE LD CIT(A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE GON E THROUGH THE MATERIAL AVAILABLE ON RECORD AND WE FIND THAT EVEN IF IT IS ACCEPTED THAT THERE WAS NO COMPLIANCE BY THE ASSESSEE BEFORE LD CIT(A) LD CIT (A) WAS REQUIRED TO DECIDE THE APPEAL ON MERIT BUT IN THE PRESENT CASE LD CIT (A) HAS NOT DISCUSSED THE MERIT OF THE CASE AT ALL AND HENCE THIS ORDER OF L D CIT(A) CANNOT BE SUSTAINED. UNDER THESE FACTS WE FEEL THAT THIS MATTER SHOULD GO BACK TO THE FILE OF THE LD CIT(A) FOR A FRESH DECISION ON MERIT AFTER PROVIDIN G ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. HENCE WE SET ASIDE THE ORDER OF LD CIT(A) AND RESTORE THIS MATTER BACK TO HIS FILE FOR A FRESH DECISION ON MER IT AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. HENCE A T THIS STAGE NO ADJUDICATION IS CALLED FOR ON MERIT BECAUSE THE ISSUE HAS TO BE FIR ST DECIDED BY THE LD CIT(A) ON MERIT. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. . I.T.A. NO.708/DEL/10 3/3 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 19 TH APRIL 2010. SD/- SD/- (A.D. JAIN) (A.K. GA RODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 19.4.2010. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. TRUE COPY. BY ORDER (ITAT NEW DELHI).