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
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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
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