Sanjay Tyagi v. Income-tax Officer, Ward-1(5), Ghaziabad
[Citation -2016-LL-1007-11]

Citation 2016-LL-1007-11
Appellant Name Sanjay Tyagi
Respondent Name Income-tax Officer, Ward-1(5), Ghaziabad
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 07/10/2016
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags opportunity of being heard • reasonable opportunity • ex-parte order
Bot Summary: CIT(A) without affording reasonable opportunity of being heard to the assessee. CIT(A) dismissed the appeal of the assessee in limine for non-prosecution and sustained the addition made by the AO. 5. Counsel for the assessee at the very outset stated that no notice of hearing was served upon the assessee when the adjournment was sought and even it was not intimated as to whether the application dated 12.01.2016 was rejected. CIT(A) dismissed the appeal of the assessee ex-parte for non-prosecution. CIT(A) simply stated that the case was fixed for hearing on 12.01.2016 and on the said date the assessee filed adjournment application by stating that necessary documents were under preparation. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. In the result, appeal of the assessee is allowed for statistical purposes.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1 , NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 2025/Del/2016 : Asstt. Year : 2011-12 Mr. Sanjay Tyagi, Vs Income Tax Officer, Near Priya Cinema, Railway Road, Ward-1(5), Muradnagar, Ghaziabad Uttar Pradesh-2010206 (APPELLANT) (RESPONDENT) PAN No. ADMPT0516D Assessee by : Sh. R. K. Mehra, CA Revenue by : Sh. F. R. Meena, Sr. DR Date of Hearing : 21.09.2016 Date of Pronouncement : 07.10.2016 ORDER This is appeal by assessee against order dated 13.01.2016 of ld. CIT(A), Ghaziabad. 2. main grievance of assessee in this appeal relates to ex-parte order passed by ld. CIT(A) without affording reasonable opportunity of being heard to assessee. 3. Facts of case in brief are that AO received AIR information that assessee had made cash deposits of Rs.12,00,000/- in saving bank account. In response to query of AO, assessee filed copy of Income Tax Return showing income of Rs.1,58,115/-. AO however framed assessment ex-parte by making and addition of Rs.12,00,000/-. 2 ITA No. 2025/Del/2016 Sanjay Tyagi 4. Being aggrieved assessee carried matter to ld. CIT(A) who also passed ex-parte order by observing that assessee had sought adjournments whenever case was fixed for hearing. ld. CIT(A) dismissed appeal of assessee in limine for non-prosecution and sustained addition made by AO. 5. Now assessee is in appeal. ld. Counsel for assessee at very outset stated that no notice of hearing was served upon assessee when adjournment was sought and even it was not intimated as to whether application dated 12.01.2016 was rejected. He therefore requested to restore issue back to file of ld. CIT(A) to be decided after providing opportunity of being heard. 6. In his rival submissions ld. DR supported order of AO and further submitted that by considering non- cooperative attitude of assessee, ld. CIT(A) as well as AO passed their respective ex-parte orders. 7. I have considered submissions of both parties and perused material available on record. In present case, it is noticed that ld. CIT(A) dismissed appeal of assessee ex-parte for non-prosecution. He had not discussed issue raised by assessee on merit. It is also 3 ITA No. 2025/Del/2016 Sanjay Tyagi noticed that ld. CIT(A) simply stated that case was fixed for hearing on 12.01.2016 and on said date assessee filed adjournment application by stating that necessary documents were under preparation. said application was rejected by ld. CIT(A) without giving any cogent reason and appeal was dismissed for non- prosecution. It is well settled that nobody should be condemned unheard as per maxim audi alteram partem . In present case, ld. CIT(A) did not discuss issues raised by assessee on merit. I, therefore, deem it appropriate to set aside this case back to file of ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to assessee. 8. In result, appeal of assessee is allowed for statistical purposes. (Order Pronounced in Court on 07/10/2016) Sd/- (N. K. Saini) ACCOUNTANT MEMBER Dated: 07/10/2016 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR Sanjay Tyagi v. Income-tax Officer, Ward-1(5), Ghaziabad
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