Amit Babbar House No.1674A, Sector-29, Housing Board Colony, Old Faridabad, Haryana, Vs. ITO, Ward-1(2), Faridabad
July, 20th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `SMC-II', NEW DELHI
BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT M EMBER
ITA No. 5226/Del/2014
Assessment Year: 2009-10
Amit Babbar Vs. ITO,
House No.1674A, Sector-29, Ward-1(2),
Housing Board Colony, Faridabad
Appellant by : Sh. Amit Babbar
Respondent by : Sh. Manoj Kr. Chopra, Sr. DR
Date of Hearing : 13.07.2015
Date of pronouncement : 17.07.2015
This appeal is filed by the assessee against the order dated 01.07.2014 of
Ld.CIT(A), Faridabad pertaining to the Assessment Year 2009-10 on the following
ground which reads as under:-
"1. The Ld CIT (Appeals) has passed the order without affording sufficient
opportunity of being heard, which is against the natural justice of law. The Ld
CIT (Appeals) issued 3 notices for hearing out of which 2 remained un-served.
The only notice dated 24.06.2014 which is stated to be served was fixed for
hearing on 09.07.2014 whereas the order has already been passed by the Ld
CIT(Appeals) on 01.07.2014.i.e prior to the date fixed for hearing.
2. The Ld CIT (Appeals) considered the deposits and withdrawals in banks
for the month of April 2008 only to consider for confirming the additions and
ignoring the facts of rest of the 11 months.
3. It is prayed that the order of the Ld. CIT (Appeals) may be set-aside and
the additions made by Ld. ITO amounting Rs. 401260/- and Rs. 157118/- may
2. After hearing the rival contention, I set aside the issue to the file of the ld
CIT(A) for fresh adjudication in accordance with law on the ground of natural
justice. The assessee has demonstrated before me that he has been prevented from
sufficient cause from appearing before the ld CIT(A).
Page 2 of 2
3. The ld DR pointed out that the assessee is not cooperating. I direct the
assessee to appear before the ld CIT(A) on 7 th September 2015 and obtained the
notice of hearing, and thereafter appear before the ld CIT(A) on the date and time
given by him and cooperate in disposing the matter on merits.
4. In the result the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 17th July, 2015.
(J. SUDHAKAR REDDY)
Dated: 17th July, 2015
Copy forwarded to: -
5. DR, ITAT