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Tarun Kumar Sahay, B- 19/1, Shyam Vihar, Phase-II Near Mata Mandir, Gola Diary Road, Nazafgarh New Delhi Vs. ITO Ward 24(2),
March, 16th 2015
               (DELHI BENCH "H" NEW DELHI)


                    ITA NO. 2025/DEL/2013
                 (Assessment Year : 2006-07)

  Tarun Kumar Sahay,        Vs.            ITO
  B- 19/1, Shyam Vihar, Phase-II           Ward 24(2),
  Near Mata Mandir, Gola
  Diary Road, Nazafgarh
  New Delhi                                New Delhi
   (Applicant)                            (Respondent)

          ASSESSEE BY : Sh. Arun Garg, CA.
           REVENUE BY : Sh. J.P.Chandrakar, Sr. DR.

           Date of Hearing :       12.03.2015
    Date of Pronouncement :        13.03.2015


     This appeal by the assessee is directed against the order of

Commissioner of Income Tax (Appeals) ­ XXIII, New Delhi dated

23.01.2013 pertaining to the Assessment Year 2006-07.
                                     2          In I.T.A. No. 2025/Del/2013

2.      The assessee has raised following grounds of appeals :-

     1. " On the facts and circumstances of case and in law, the
        order passed by CIT(A) is bad-in-law.
     2. On the facts and circumstances of the case and in law, the
        CIT(A) erred in passing the order ex-parte.
     3. On the facts and circumstances of the case and in law, the
        order passed by the CIT(A) is against the principle of natural
        justice. The roder passed is without providing proper
        opportunity to the assessee.
     4. On the facts and circumstances of the case and in law, the
        addition of Rs. 9,00,000/- made by the assessing officer as
        income from other sources on account of alleged
        unexplained cash deposited / gift received is erroneous and
        the CIT(A) should have delted the same.
     5. On the facts and circumstances of the case and in law, the
        addition of Rs. 4,00,000/- made by the assessing officer on
        account of loan received from Abdul Ahmed Siddiqui is
        erroneous and CIT(A) should have deleted the same.
     6. On the facts and circumstances of the case and in law, the
        addition of Rs. 144370/- made by the assessing officer on
        account of disallowance of expenses is erroneous and
        CIT(A) should have deleted the same."

3.    Briefly stated facts are that the case of the assessee was

picked up for the scrutiny assessment and the assessment under

Section 143(3) of the Income Tax Act, 1961 (hereinafter referred

to as the Act) was framed. Thereby the Assessing Officer made

various additions on account of unexplained cash deposit,

addition on account of loan received from Abdul Ahmed Siddiqui
                                   3           In I.T.A. No. 2025/Del/2013

Amounting of Rs. 4,00,000/- addition on account of disallowance of

expenses amounting of Rs. 1,44,370/-. Hence, the Assessing Officer

assessed income at Rs. 19,37,470/- against the return income of Rs.

4,93,100/-.   Against this, the assessee filed an appeal before Ld.

CIT(A) who dismissed the appeal by applying the decision of this

Tribunal rendered in the case of CIT Vs. Multi Plan India Pvt. Ltd. 38

ITD 320 Delhi for want of prosecution.          The assessee feeling

aggrieved by the order of Ld. CIT(A) has filed the present appeal.

4.   Ld. Counsel for the assessee submitted that the Ld. CIT(A) was

not justified in dismissing appeal without giving the assessee further

opportunity of hearing. He submitted that in the interest of principle of

natural justice the assessee may be afforded another opportunity of

hearing. On the contrary, Ld. Sr. DR on behalf of the Revenue

opposed the submission and submitted that Ld. CIT(A) afforded

sufficient opportunity of hearing to the assessee. The assessee

cannot be allowed to take benefit of its own wrong.
                                      4          In I.T.A. No. 2025/Del/2013

5.        We have heard rival contentions and perused the material

available on record, we find that Ld. CIT(A) has dismissed the appeal

of the assessee by observing as under :-

 " 3. The case of the appellant was fixed for hearing on
   22.5.2012 vide notice u/s 250 dated 09.05.2012. The
   envelope containing the notice was returned to this office
   on 15.05.2012 with the endorsement of the postal
   authorities as "no such person." On 23.08.2012, the
   appellant filed a letter intimating the change of address. On
   13.12.2012, a notice has been issued fixing the case for
   hearing on 19.12.2012 at the new address, in response to
   which, an adjournment application was filed. The case was
   adjourned to 04.01.2013, on which date no one attended.
   By notice dated 14.01.2013, the case was re-fixed for
   22.01.2013. On this date also no one has attended the
   proceedings nor has any application for adjournment been
   filed. No written submissions have been made in support of
   the appeal."

     6.       After considering totality of the facts, we are of the

     considered view that the Ld. CIT(A) ought to have given another

     opportunity of hearing to the assessee and to subserve the

     interest of principles of natural justice we hereby set aside the

     order of Ld. CIT(A) and the grounds raised in this appeal are

     restored to his file for decision afresh. The assessee would suo

     moto furnish a copy of this order to the Ld. CIT(A) for fixing of the

     appeal for hearing. Ld. CIT(A) would afforded sufficient
                                      5          In I.T.A. No. 2025/Del/2013

        opportunity to the concerned parties before disposal of the

        appeal. Needless to say that the assessee would not seek

        unnecessary     adjournment   and   co-operate      in   appellate


     This appeal of the assessee is allowed for statistical purposes.

        Order pronounced in open court on Friday 13th March, 2015 .

           Sd/-                                      Sd/-
       (G.D.Agrawal)                              (Kul Bharat )
     (VICE PRESIDENT)                          JUDICIAL MEMBER

     Dated     13th March, 2015
     Copy forwarded to
3.     CIT
4.     CIT (A)
5.     CIT (ITAT), New Delhi.
                                                      By order

                                                    NEW DELHI
                                  6         In I.T.A. No. 2025/Del/2013

Sl.             Description               Date
1.    Date of dictation by the Author   12.03.2015
2.    Draft placed before the Dictating 12.03.2015
3.    Draft placed before the Second
4.    Draft approved by the Second
5.    Date of approved order comes to
      the Sr. PS
6.    Date of pronouncement of order
7.    Date of file sent to the Bench
8.    Date on which file goes to the
      Head Clerk
9.    Date of dispatch of order
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