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Sh. Mohd. Fardeen C/o Vinod Kumar Goel, 282 Boundary Road, Civil Lines Meerut Vs. ITO, Ward 1(4) Meerut
August, 22nd 2015
               IN THE INCOME TAX APPELLATE TRIBUNAL
                  DELHI BENCH `SMC-2', NEW DELHI

                 BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER

                           ITA No.3961/Del/2014
                               AY: 2009-10

Sh. Mohd. Fardeen                            vs.          ITO, Ward 1(4)
C/o Vinod Kumar Goel, 282                                 Meerut
Boundary Road, Civil Lines
Meerut

PAN: AATPF 0791 J
(Appellant)                                              (Respondent)

                          Appellant by  : Sh. V.K. Goel, Adv.
                         Respondent by : Sh. Robin Rawal, Sr.D.R


ORDER


      This is an appeal       filed by the Assessee      against the    order dt.
11.3.2014 of Ld.CIT(A), Meerut for the Assessment Year 2009-10, on the
following grounds.
"1. That Ld.CIT(A) has passed the order without providing an opportunity
being heard after written submission filed by the assessee.        Hence order
passed by CIT(A) is against the principle of natural justice.
2. That without prejudice to ground no.1, Ld.A.O. as well as CIT(A) is in error
that net profit rate is justified @ 21.5% on suppressed sale of Rs.42,84,600/-.
AO as well as CIT(A) has not given any basis.
3. That the Ld.A.O. is in error confirming addition of Rs.42,84,000/- in the
total income of the assessee however, A.O. has not made any such addition
therefore, it is enhancement in the total income of the assessee which was not
made by the A.O. and CIT(A) has not issued any notice u/s 251(2) of the
I.T.Act which is necessary for enhancement in total income."




2.    The facts as narrated by the Revenue authorities are not disputed by

both the parties, therefore, no need to repeat the same for convenience.
                               ITA No. 3961/Del/2014
                                    A.Y. 2009-10
                                   Mohd. Fardeen




3.    I have heard both the parties, perused the record available before me,

specially the order passed by the Revenue authorities along with paper book

filed by the assessee containing pages 1 to 16 in which the assessee has

attached various documentary evidences which includes photo copy of ITAT

G    Bench,   New   Delhi;   Order    in    the   case   of   Mr.Shadab   in   ITA

no.3878/Del/2013; Photo copy of CIT(A) Meerut order in the case of Shri

Shah Khalid in Appeal no.391/11-12.



4.    Keeping in view the written submissions            as well as documentary

evidences filed by the assessee            dt. 12.12.2011 before the Revenue

authorities as well as before me in the shape of paper book containing 1 to

16 pages, I am of the considered view that the Ld.First Appellate Authority

has passed the impugned order on the basis of written submissions filed by

the assessee.   I am of the considered view that the Ld.First Appellate

Authority has dismissed the appeal of the assessee and decided the issue in

dispute against the assessee without passing a speaking order. He has only

reproduced the written submissions filed by the assessee and has not

properly appreciated the contention of the written submissions as well as

the documentary evidences furnished by the assessee for substantiating his

claim before him. In my view the impugned order is not sustainable in the

eyes of law and which deserves to be cancelled. In the interest of justice I

am setting aside the issue in dispute to the Ld.First Appellate Authority with

directions to decide the same afresh as per law, after affording the assessee

a reasonable opportunity.     It is made clear that the Ld.First Appellate






                                                                               2
                              ITA No. 3961/Del/2014
                                   A.Y. 2009-10
                                  Mohd. Fardeen

Authority should also examine the documentary evidences and written

submissions filed by the assessee before him and any other evidences which

the assessee wants to file before him, and decide the issue afresh as per

law, after affording the assessee an opportunity of being heard.

5.    In the result the appeal of the assessee is treated as allowed for

statistical purposes.

      Order pronounced in the Open Court on 21st August, 2015.




                                                     Sd/-
                                              (H.S.SIDHU)
                                           JUDICIAL MEMBER
Dated: the 21st August, 2015

*manga

Copy of the Order forwarded to:
 1.    Appellant;
 2.Respondent;
3.CIT;
 4.CIT(A);
5.DR;
 6.Guard File

                                                       By Order




                                                      Asst. Registrar




                                                                        3

 
 
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