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Income Tax Officer, Ward 43(4), New Delhi Vs. Shri Avtar Singh, BF-119, Shalimar Bagh, New Delhi
January, 15th 2015
                DELHI BENCH `A', NEW DELHI
      Before Sh. N. K. Saini, AM And Sh. George George K., JM
             ITA No. 4092/Del/2011 : Asstt. Year : 2008-09
Income Tax Officer,            Vs Shri Avtar Singh,
Ward 43(4),                       BF-119, Shalimar Bagh,
New Delhi                         New Delhi
(APPELLANT)                       (RESPONDENT)

           CO No. 341/Del/2011 : Asstt. Year : 2008-09
Shri Avtar Singh,              Vs Income Tax Officer,
BF-119, Shalimar Bagh,            Ward 43(4),
New Delhi                         New Delhi
(APPELLANT)                       (RESPONDENT)
           Assessee by : Sh. K. P. Ganguli, Adv.
           Revenue by : Smt. Parwinder Kaur, Sr. DR
Date of Hearing : 12.01.2015     Date of Pronouncement : 12.01.2015

Per Bench:

     The appeal by the department and the Cross Objection by
the assessee are directed against the order dated 30.06.2011 of ld.
CIT(A)-XXX, New Delhi.

2.   Firstly we will deal with the Cross Objection i.e. CO No.
341/Del/2011 filed by the assessee. In the Cross Objection the
only ground raised read as under:

     " That, on the facts and in the circumstances of the
     case CIT (Appeals)-XXX was not justified in not
                                    2           ITA No. 4092 & CO 341/Del/2011
                                                          Avtar Singh

     adjudicating on the third ground of appeal and
     declaring the order passed by the Appellant dt.
     30.12.2010 u/s 143(3) of the Income Tax Act, 1961 as
     invalid. "

3.    During the course of hearing the ld. Counsel for the assessee
submitted that the assessee raised specific ground before the ld. CIT(A)
stating therein that the addition was made by the AO without
confronting the assessee with the documents relied upon and thereby
violating the principle of natural justice. It was contended that a proper
opportunity of being heard was not provided to the assessee by the AO
and the ld. CIT(A) had not adjudicated the issue.

4.    In his rival submissions the ld. DR supported the order of the AO
but could not controvert the aforesaid contention of the ld. Counsel for
the assessee.

5.    After considering the submissions of both the parties and the
material on record, it is noticed that the assessee raised the following
grounds before the ld. CIT(A):

     "That, on the facts and in the circumstances of the case, ITO
     Ward 43(4) was not justified in making addition of Rs. 2.54
     crore on protective basis relying on the letter dated 23.01.2009
     received by the CIT-XIII, New Delhi from Secretary to REIC,
     Delhi Zone and Addl. Commissioner of Custom.
     That, on the facts and in the circumstances of the case, ITO
     Ward 43(4) was not justified in making the above said addition
     without confronting the appellant with the documents relied
                                      3            ITA No. 4092 & CO 341/Del/2011
                                                             Avtar Singh

      upon and thereby violating the principles of natural justice and
      rendering the impugned order invalid."

6.      However, the ld. CIT(A) had not adjudicated the second ground
vide which the assessee had stated that there was violation of principle
of natural justice, since, the documents relied upon were not confronted
to the assessee. We, therefore, set aside this issue back to the file of the
ld. CIT(A) for adjudication. Since the issue is remanded back to the ld.
CIT(A), the ground raised by the department in its appeal being co-
related to the issue agitated by the assessee, is also remanded back to the
ld. CIT(A) to be adjudicated afresh in accordance with law after
providing due and reasonable opportunity of being heard.

7.       In the result, the appeal of the department and the Cross Objection
of the assessee are allowed for statistical purposes.
 (Order Pronounced in the Court on 12/01/2015)

             Sd/-                                          Sd/-
 (George George K.)                             (N. K. Saini)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER
Dated: 12/01/2015
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
                                                    ASSISTANT REGISTRAR
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