Mahesh Chand, G B Nagar V. ITO, Ward-2(2), Noida

ITA 1156/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3071 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F + SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.1156/DEL/2018 ASSTT. YEAR: 2009-10 O R D E R PER AMIT SHUKLA, J.M. THE AFORESAID APPEAL HAS BEEN FILED AGAINST THE IMPUGNED ORDER DATED 30.11.2017, PASSED BY LD. CIT(APPEALS) NOIDA FOR THE QUANTUM OF ASSESSMENT PASSED U/S 147 / 144 FOR THE ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE IS MAINLY AGGRIEVED BY PASSING OF EX PARTE ORDER BY THE LD. CIT (A) WITHOUT DECIDING ON MERITS. THE ONLY ISSUE INVOLVED IN THIS APPEAL WAS ADDITION ON ACCOUNT OF DEPOSITS APPEARING IN THE BANK STATEMENT OF RS. 17,25,000/-. BEFORE US, LD. COUNSEL POINTED OUT THAT SHRI MAHESH CHAND, S/O LEKHRAJ, VILL-TILIPATA, DADRI, G.B. NAGAR, GREATER NOIDA, UTTAR PRADESH PIN 203207 VS. ITO, WARD-2(2) NOIDA PAN AQLPM8299C (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI RAGHURAJ SINGH, ADVOCATE DEPARTMENT BY : SHRI N.K. BANSAL , SR. DR DATE OF HEARING 23 /08 /201 8 DATE OF PRONOUNCEMENT 28 /08 /2018 2 ASSESSEE HAD FILED AN ADJOURNMENT APPLICATION BEFORE THE LD. CIT (A) ON THE GROUND THAT PAPERS COULD NOT BE PREPARED. HOWEVER, LD. CIT (A) HAS REJECTED THE SAID ADJOURNMENT APPLICATION AND DISMISSED THE APPEAL FOR NON PROSECUTION WITHOUT DECIDING THE ISSUE ON MERITS. 3. IN VIEW OF THE AFORESAID FACTS, WE ARE OF THE OPINION THAT THE ACTION OF THE LD. CIT (A) IN REJECTING THE ADJOURNMENT APPLICATION ON THE FIRST DATE OF HEARING PERHAPS WAS NOT CORRECT AND THEREFORE, IN THE INTEREST OF JUSTICE WE ARE REMANDING THE ENTIRE MATTER ON THE ISSUES RAISED IN THE GROUNDS OF APPEAL BEFORE US TO THE FILE OF THE LD. CIT (A) TO BE DECIDED AFRESH AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2018. SD/- SD/- (PRASHANT MAHARISHI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 /08/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 3