Manish Kumar Agarwal, Noida V. DCIT, Central Circle , Noida

ITA 1313/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0479 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NOS: 1312 TO 1316/DEL/2018 / ASSESSMENT YEARS: 2010-11 TO 2014-15 MR. MANISH KUMAR AGARWAL, C/O DEEPAK BHARGAVA & ASSOCIATES, A-166, GROUND FLOOR, SECTOR-41 NOIDA-201301 PAN-AADPA2376A .......... /APPELLANT VS THE DCIT, CENTRAL CIRCLE, NOIDA . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SH. S.S. RANA, CIT-DR / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THIS BUNCH OF FIVE APPEALS ARE FILED BY ASSESSEE AG AINST ORDER OF THE CIT(A)-IV, KANPUR, DATED 14/12/2017, RELATING TO AS SESSMENT YEARS 2010- 11 TO 2014-15. 2. THE PRESENT BUNCH OF APPEALS HAS BEEN LISTED FOR HEARING AND WE PROCEED TO DECIDE THE SAME BY THIS CONSOLIDATED ORD ER FOR THE SAKE OF CONVENIENCE. 2 ITA NOS.1312 TO 1316/DEL/2018 AY: 2010-11 TO 2014-15 3. IN THIS BUNCH OF APPEALS, THE ASSESSEE IS AGGRIE VED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 4. 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. 5. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 6. WE HAVE HEARD LD. DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE ACT, IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEALS AFTER HEARING THE PART IES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO TH E REASONS FOR THE DECISION. WHILE DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON PROSECUTION BY RELYING ON THE RATIO/ S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 118 ITR 461 (SC) AND LA TE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUM STANCES, WHERE THE CIT(A) HAD DISMISSED THE APPEAL BY APPLYING THE ABO VE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO PROVIDE REASONS FO R COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDE R OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT BUNCH OF APP EALS, WE FIND THAT THAT 3 ITA NOS.1312 TO 1316/DEL/2018 AY: 2010-11 TO 2014-15 THE CIT(A) HAS DISMISSED THE APPEALS EX PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED AS SESSMENT ORDER. 7. 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 MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEALS ARE THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 8. HENCE THIS BUNCH OF APPEALS ARE RESTORED BACK TO THE FILE OF RESPECTIVE CIT(A)/S TO DECIDE THE ISSUE ON MERITS AFTER AFFORD ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELI MINARY ISSUE RAISED IN ALL THE APPEALS IS THUS DECIDED IN FAVOUR OF ASSESS EE. SINCE THE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE WE ARE NOT A DDRESSING THE ISSUE RAISED ON MERIT. 9. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019 SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. 4 ITA NOS.1312 TO 1316/DEL/2018 AY: 2010-11 TO 2014-15 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI