It can’t be interpreted that assessee waived off hearing right if he submitted written submission before CIT(A): ITAT

Case Details: Sukhvinder Pal Singh v. ITO - [2021] 131 taxmann.com 203 (Delhi - Trib.)

Judiciary and Counsel Details

• • Smt. Diva Singh, Judicial Member
  • R.K. Gupta, Sr. DR for the Respondent.

Facts of the Case

In the instant case, the CIT(A) held that the submissions filed by the assessee were insufficient for warranting relief, and accordingly, the addition made by the AO was to be confirmed.
Aggrieved-assessee filed the appeal before the Delhi Tribunal, contending that the CIT(A) did not afford reasonable opportunity to furnish documentary evidence and other details as desired necessary by him.

ITAT Held

The Delhi Tribunal held that if an adjudicating authority finds the written submissions are not sufficient and complete, it should put this deficiency to the notice of the assessee. Without any specific communication to this effect, it cannot be said in all fairness that an adequate opportunity of being heard has been granted to the assessee.
Once it is seen that the submissions were without supporting documentary evidence, then in an adequate representation, such an opportunity necessarily needs to be provided.
In the instant case, no such effort appeared to have been made. It is well settled that the mere making available of the written submissions by an assessee cannot be unitedly so interpreted to mean that right to be heard has been waived off.
The onus to ensure that the waiver was made with full and conscious knowledge of the existence of this sacrosanct right rests on the shoulders of the adjudicating authority to ensure that the assessee stays informed of his rights and consequent duties. There is nothing on record to show that the First Appellate Authority can be justifiably held to form the view in the facts of the present case that the assessee was so informed of its rights and still chose to waive them.

Case Review

• • Amrik Singh Bhullar v. ITO [2021] 128 taxmann.com 245/190 ITD 355 (Chd. – Trib.) (para 6)
  • Harbans Lal v. ITO [2018] 97 taxmann.com 622/172 ITD 550 (Chd. – Trib.) (para 6) followed.

List of Cases Referred To

• • Amrik Singh Bhullar v. ITO [2021] 128 taxmann.com 245/190 ITD 355 (Chd. – Trib.) (para 4)
  • Harbans Lal v. ITO [2018] 97 taxmann.com 622/172 ITD 550 (Chd. – Trib.) (para 5).