Purshotam Dabas, New Delhi V. ITO, Ward- 42(1), New Delhi

ITA 1155/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6594 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SR DR
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI R.K. PANDA, ACCOUNTANT MEMBER / ITA NO. 1155/DEL/2019 / ASSESSMENT YEAR: 2013-14 PURSHOTAM DABAS, H. NO. 193, RANI KHERA VILLAGE, NEW DELHI PAN-AIJPD8962B ............. /APPELLANT VS. ITO, WARD-42(1), NEW DELHI .. ! /RESPONDENT '#$ /APPELLANT BY : NONE !'#$ /RESPONDENT BY : MS. RAKHI VIMAL, SR. DR %&''( / DATE OF HEARING : 15.1.2020 )* ''( / DATE OF PRONOUNCEMENT: 27.1.2020 / ORDER PER SUSHMA CHOWLA, VP THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CI T(A)-14, NEW DELHI, DATED 14.12.2018 RELATING TO ASSESSMENT YEAR 2013-14. / ITA NO:- 1155/DEL/2019 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUF FICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DE CIDE THE APPEAL AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHIL E DECIDING THE APPEAL, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON P ROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHAR YA & ANOTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMI SSED THE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LE ARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON M ERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABS ENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. I N THE PRESENT APPEAL, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL EX-PARTE QUA THE ASSESSEE / ITA NO:- 1155/DEL/2019 3 AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REAS ONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA L IS THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERIT S OF THE ADDITION. 7. HENCE THIS APPEAL IS RESTORED BACK TO THE FILE O F CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUN ITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THIS AP PEAL IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE APPEAL IS BEING DECID ED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON ME RIT. 8. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH DAY OF JANUARY, 2020. SD/- SD/- (R.K. PANDA) (SUSHM A CHOWLA) $(, $(, $(, $(, /ACCOUNTANT MEMBER /VICE PRESIDENT / DATED : 27 TH JANUARY, 2020 . SH / ITA NO:- 1155/DEL/2019 4 $+' '-.$-'/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. %0 1 2 / THE CIT(A) 4. %3 %0 / THE PR. CIT 5. 6. -45 ' 6 6 / DR, ITAT, DELHI 57&/ GUARD FILE. $+% $+% $+% $+% / BY ORDER , !-' ' // TRUE COPY // 9:,; , 6 ASSISTANT REGISTRAR, ITAT, DELHI