Income Tax Appellate Tribunal - Delhi
M/S. The Baganwala Adarsh Coop L/C ... vs Ito, Hisar on 27 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH 'D' NEW DELHI
BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER &
SHRI L.P. SAHU, ACCOUNTANT MEMBER
ITA No. 6731/Del./2013
Asstt. Year : 2009-10
The Baganwala Adarsh Coop L/C Society Ltd. vs. Income-tax Officer,
832, Amardeep Colony, Near Bostal Jail, Ward-1, Hisar.
Hisar. (PAN - AABTT 2750 R)
(Appellant) (Respondent)
Appellant by : Sh. M.L. Kataria, Advocate
Respondent by : Sh. Umesh Chand Dubey, Sr. DR
Date of hearing : 23.03.2017
Date of pronouncement : 27.03.2017
ORDER
Per L.P. Sahu, Accountant Member:
This is an appeal filed by the assessee against the order passed exparte by ld. CIT(A), Rohtak dated 12.11.2013 for the assessment year 2009-10 on the following grounds :
"1. The order passed by the Ld. CIT(A) under section 250 ex-parte as well as the order passed by the AO under section 144 of the Income tax Act, 1961 may kindly be quashed.
2. The assessee is not well educated person and permanent residing at Village Baganwala Distt. Bhiwani, he also failed to inquire about the fate of appeal filed before the Ld. CIT(A) as he was fully dependent upon his counsel. His counsel has kept him in dark about the date of hearing of appeal before the Ld. CIT(A)."2 ITA No.6731/Del./2013
2. The brief facts of the case are that the assessee filed his return of income on 03.03.2010 declaring nil income. The case was selected for scrutiny and statutory notices were served upon the assessee. The case was fixed for hearing on different dates. The President of the Society Shri Sandeep appeared on 18.11.2011 but without any documents and requested for adjournment for 24.11.2011. Again on 24.11.2011, he requested for adjournment on 30.11.2011 and again he requested for adjournment for 07.12.2011. On 07.12.2011, he attended the proceedings, but he submitted only written submissions without any supporting documents as required by the AO. After that the ld. Assessing Officer considering the facts and circumstances made assessment u/s. 144 of the IT Act, 1961 and applying 8% of net profit on gross payment of Rs.1,61,17,886/- and after allowing deduction u/s. 80-P(2)(c) of Rs.50,000/- calculated the taxable income of Rs.12,39,430/-. Aggrieved by this assessment made u/s. 144, the assessee appealed before the first appellate authority, who issued notices many a times but the assessee did not appear before him also. The ld. CIT(A) after relying upon some case laws dismissed the appeal of the assessee. Aggrieved by the order of first appellate authority, the assessee is before the Tribunal in appeal. 3 ITA No.6731/Del./2013
3. During the course of hearing the ld. AR of the assessee requested before the Bench to give him one more opportunity of being heard before the AO and to put up its case. He undertook that the assessee will comply with all the requirements of the Assessing Officer and shall fully cooperate with the Assessing Officer in completion of assessment proceedings. He, therefore, prayed for giving the assessee one more opportunity. The ld. DR did not object to this request of the ld. AR.
4. We have heard both the parties and have perused the material on record. Keeping in view the principles of natural justice, that no litigant should possibly be left unheard before finally deciding the litigation and also the fact that the ld. DR has no objection to the request made on behalf of the assessee, we think it appropriate to accept the request of the assessee. We, accordingly, remit the matter back to the file of Assessing Officer for passing the assessment de novo after giving an opportunity of being heard to the assessee and the assessee is directed to fully cooperate with the AO in fresh assessment proceedings, as undertook before the Bench. As requested by the assessee before the Bench, the Assessing Officer may consider to fix the date of hearing in fresh assessment proceedings on 4 ITA No.6731/Del./2013 03.05.2017. Accordingly, the appeal of the assessee is allowed for statistical purposes.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.03.2017.
Sd/- Sd/-
(H.S. SIDHU) (L.P. SAHU)
Judicial Member Accountant Member
Dated :
*aks/-
Copy of order forwarded to:
(1) The appellant (2) The respondent
(3) Commissioner (4) CIT(A)
(5) Departmental Representative (6) Guard File
By order
Assistant. Registrar
Income Tax Appellate Tribunal
Delhi Benches, New Delhi