Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 1 of 4
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC" New Delhi
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
../ .I.T.A No.3093/Del/2019
Š Š/Assessment Year:2008-09
Jagdish ITO
S/o Sh. Mohan Lal, Vs. Ward 1(3)
H.No. 791, Mahbob Patti, Faridabad.
Village Kherikalan,
Faridabad, Haryana.
Appellant Â/Respondent
PAN No. AIPPJ0629R
Šå /Assessee by Ms. Rano Jain, Advocate
Ms. Mansi Jain, CA
Ö /Revenue by Shri Pradeep Singh Gautam, Sr. DR
/O R D E R
1. This appeal filed by the assessee against the impugned order dated
31.01.2019 passed by the Ld. CIT(Appeals), Faridabad in relation to
assessment year 2008-09 on the following grounds:
"On the facts and in the circumstances of the case and in law:
1. That on the fact on circumstances of the case, the
assessment order 143(3)/147 of the Income Tax Act,
1961 is invalid, illegal, without jurisdiction, violation of
principal of natural justices suffers from non
application of mind, preserve and void ab-initio.
2. That the appellant was prevented by reasonable and
sufficient cause for not appearing before the Ld. CIT(A)
as the requisite information could not be placed before
the CIT(A) by the previous counsel engaged by the
appellant and accordingly the CIT(A) passed the order
ex-parte.
Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 2 of 4
3. That on the facts and circumstances the assessment
framed u/s 143(3)/147 require annulled as having
completed on the basis of statement by the assessee
ADIT(Inv.) IInd, Faridabad without supportive evidence
ignoring the factual value of the residential house.
4. That on the facts and circumstances the Assessing
Officer has ignoring the actual investment in residential
house Rs. 95,67,800/-.
5. That on the facts and circumstances of the case Ld. AO
not rejected any misstate in computation of Capital
Gain which was on the basis of collaborated to the
documentary evidence.
6. That in these circumstances, as narrated above, the
assessee was prevented by reasonable and sufficient
cause for not appearing for hearings before the
Assessing Officer as well as before the Ld. CIT(A). In
this factual matrix of the case and in the interest of
substantial justice the order may be restored to the
Assessing Officer for a proper appreciation and
adjudication of facts. The appellant give his oral
undertaking that in the eventuality the issues are
restored the assessee would fully participate in the
proceedings.
7. That the appellant craves leave to add, to amend,
modify, rescind, supplement or alter any of the grounds
stated hereinabove, either before or at the time of
hearing of this appeal."
2. At the time of hearing, Ld. Counsel for the assessee stated that the
Ld. First Appellate Authority has decided the appeal of the assessee ex-
parte without providing opportunity of hearing. She requested that issue
Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 3 of 4
in dispute may be set aside to the Ld. First Appellate Authority to decide
the same afresh as per law after giving opportunity to the assessee.
3. Ld. DR has not raised any serious objection on the request of the
Ld. Counsel for the assessee and relied upon the order passed by the
Revenue Authorities.
4. I have heard the both parties and gone through the orders passed
by the Revenue Authorities especially the impugned order dated
31.01.2019 passed by the Ld. CIT(A)-Faridabad and I am of the view that
Ld. CIT(A) has decided the issue in dispute without hearing the assessee
and without granting sufficient opportunity to substantiate his claim. In
the interest of justice, I am setting aside the issues in dispute to the Ld.
First Appellate Authority to decide the same afresh as per law after
giving full opportunity of hearing as well as for producing the necessary
evidence for substantiating the claim.
5. In the result, the appeal filed by the assessee is allowed for
statistical purposes.
The order pronounced in the open court on 25.11.2019
Sd/-
(H.S. SIDHU)
JUDICIAL MEMBER
Dated: 25th November, 2019
*Kavita Arora, Sr. PS
Jagdish, Faridabad vs. ITO / I.T.A.No.3093/Del/2019/A.Y.2008-09 Page 4 of 4
Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard
file of ITAT.
By order
Assistant Registrar, ITAT: Delhi Benches-Delhi
Draft dictated on 21.11.2019
Draft placed before author 21.11.2019
Draft proposed & placed before the
second member
Draft discussed/approved by Second 25.11.2019
Member.
Approved Draft comes to the Sr.PS/PS 25.11.2019
Order Pronounced and Uploaded 25.11.2019
File sent to the Bench Clerk 25.11.2019
Date on which file goes to the AR
Date on which file goes to the Head
Clerk.
Date of dispatch of Order.
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