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Sh. Ajeet Singh S/o Sh. Jawahar Singh, Village Ikladi Post Office Keshopur Sathla, Distt. Bulandshahr (Up) Vs. Income Tax Officer, Ward-1, Bulandshahr
September, 03rd 2015
                                                              ITA NO.4150/Del/2014

                      DELHI BENCH "A", NEW DELHI

                    I.T.A. No. 4150/DEL/2014
                           A.Y. 2009-10
SH. AJEET SINGH                         INCOME TAX OFFICER,
S/O SH. JAWAHAR SINGH,             VS. WARD-1,
VILLAGE ­ IKLADI                        BULANDSHAHR
(APPELLANT)                                       (RESPONDENT)

         Assessee by                  :        SH. TARUN KUMAR, ADVOCATE
        Department by                 :        Sh. SUJIT KUMAR, SR. DR

                      Date of Hearing : 02-09-2015
                      Date of Order       : 02-09-2015
     This appeal by the Assessee is directed against the order of the
Ld. Commissioner of Income Tax (Appeals), Meerut dated 28.3.2014
pertaining to assessment year 2009-10 on the following grounds:-

          1.     That having regard to facts & circumstances of the
          case, Ld. CIT(A) has erred in law and on facts in passing
          the impugned order uls 250, without affording the proper
          opportunity and deserves to be set aside.

          2.     That having regard to facts & circumstances of the
          case, Ld. CIT(A) was not justified in passing an order of
          dismissal     of   appeal       by    rejecting   the   adjournment

                                                      ITA NO.4150/Del/2014

           application of attorney, who was busy in pleading the
           time barring matters.

           3.    That having regard to facts & circumstances of the
           case, Ld. CIT (A) has erred in sustaining an addition of Rs
           12,00,000/-, deposited by appellant in his saving bank
           ale, of which source has been properly explained in
           assessment proceedings and evidences are available on
           record of A.O.

           4.    That the appellant craves the leave to add, amend,
           modify, delete any of the grounds of appeal before or at
           the time of hearing and all the above grounds are without
           prejudice to each other.

2.   The facts narrated by the revenue authorities are not disputed

by both the parties, hence, the same are not repeated here for the

sake of convenience.

3.   During the hearing, Ld. Counsel of the assessee, Shri Tarun

Kumar has stated that the Ld. CIT(A) has         not given sufficient

opportunity to the assessee for substantiating his claim before him.

Therefore, he requested that the order of the Ld CIT(A) may be set


4.   On the other hand, Ld. DR, Sh. Sujeet Kumar has relied upon

the order of the Ld. CIT(A).

                                                         ITA NO.4150/Del/2014

5.   We have heard both the parties and perused the records,

especially the order of the Ld. CIT(A). For the sake of convenience,

we are reproducing the hereunder the findings of the Ld. CIT(A):-

          "2.   Following dates of hearing were allowed to the

            Date      of Date fixed Remarks
            issue     of for hearing/
            notice       adjourned
            24.12.2013 16.1.2014      No compliance
            07.2.2014    21.2.2014    No compliance
            28.2.2014    19.3.2014     Adjournment   application
                                      was filed.
            19.3.2014    28.3.2014    Adjournment    application
                                      was received. The request
                                      for adjournment cannot be
          3.   From the above it is evident that more than
          sufficient opportunities of being heard have been allowed
          to the appellant. However, the appellant either has not
          made       any   compliance     or   has   filed   adjournment
          application.     This implies   that the appellant is         not
          interested in pursuing the appeal for the reasons            best
          known to him. Therefore, the appeal is disposed off on
          the basis of material evidence on the record.

          4.    Since the appellant has not furnished any details
          and evidences against the additions made by the AO in
          the assessment order. Therefore, in the absence of the
          same, it is held that the AO was justified in making
          additions. The same          hereby confirmed. Grounds of
          appeal are dismissed."

                                                              ITA NO.4150/Del/2014

5.1   After     hearing both the parties and perusing the aforesaid
finding of the Ld. CIT(A), we are of the view that no doubt that
assessee remained non-cooperative before the Ld. CIT(A), but on the
last date of hearing i.e. 28.3.2014, assessee filed the adjournment
application, which was not accepted by the Ld. CIT(A).                   In the
interest of justice, one more opportunity is required to be granted to
the   assessee     for   substantiating   his   claim    of    being     heard.
Accordingly, we remit back the issues in dispute to the file of the Ld.
CIT(A) with the directions to that one more opportunity may be
granted to the assessee of being heard, to substantiate his claim.
The Assessee is also directed to fully cooperate with the Ld. CIT(A)
and not to take unnecessary adjournment.

6.    In the result, the Appeal filed by the Assessee stands allowed
for statistical purposes.

      Order pronounced in the Open Court on 02/09/2015.

      Sd/-                                                      Sd/-

[T.S. KAPOOR]                                         [H.S. SIDHU]
ACCOUNTANT MEMBER                                  JUDICIAL MEMBER

Date 02/09/2015
Copy forwarded to: -
1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT
                              TRUE COPY                         By Order,

                                                        Assistant Registrar,
                                                        ITAT, Delhi Benches

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