Bala Gupta, New Delhi V. DCIT, New Delhi

ITA 1474/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5071 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R C D AN DE

Judgement Text

1 ITA NO. 1474/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 1474/DEL/201 6 ( A.Y 2010-11) BALA GUPTA 17/83, THAN SINGH NAGAR, ANAND PARBAT NEW DELHI ACTPG1570G (APPELLANT) VS DCIT CENTRAL CIRCLE-16 NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R. C. DANDE, SR. DR ORDER PER SUCHITRA KAMBLE, JM THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORD ER DATED 12/1/2016 PASSED BY CIT(A)-27, NEW DELHI. 2. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE. SINCE THE CIT(A) PASSED EX-PARTE ORDER, THE MATTER IS TAKEN UP FOR H EARING. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE CIT(A) WAS INCORRECT AND UNJUSTIFIED IN : A) DISMISSING THE APPEAL OF THE ASSESSEE. B) DISPOSING THE APPEAL WITHOUT CONSIDERING AND DIS POSING THE EACH GROUNDS OF APPEAL RAISED AS PER THE GROUNDS OF APPEAL TAKEN IN FORM 35. DATE OF HEARING 02.08.2017 DATE OF PRONOUNCEMENT 04.08.2017 2 ITA NO. 1474/DEL/2016 C) HOLDING THAT THE GROUNDS HAVE BEEN CONSIDERED WH EREAS AS PER THE APPEAL ORDER THE GROUND: HAVE NOT BEEN CONSIDERED. D) HOLDING AND PRESUMING THAT THE ASSESSEE HAS NOTH ING TO APPEAL AGAINST THE ADDITIONS MADE BY THE ASSESSING OFFICER AND ALS O THAT NO USEFUL PURPOSE WOULD BE SERVED IN KEEPING THE APPEAL PROCE EDINGS PENDING. 2. THE CIT(A) IN INCORRECT AND WRONG IN HOLDING TH AT NOBODY ATTENDED 16-11- 2010 IN FACT BAJRANG JAIN (ACCOUNTANT)OF THE OFFICE OF THE CA ATTENDED AND WAS TOLD THAT A FRESH NOTICE WOULD BE SENT 21.04.2 014. IN FACT BAJRANG JAIN (ACCOUNTANT) OF THE OFFICE OF THE CA ATTENDED AND W AS TOLD THAT A FRESH NOTICE WOULD BE SENT. 13-11-2014 IN FACT BAJRANG JAIN (ACC OUNTANT ) OF THE OFFICE OF THE CA ATTENDED AND WAS TOLD THAT A FRESH NOTICE WO ULD HE SENT. 22-07-2015 IN FACT BAJRANG JAIN (ACCOUNTANT) OF THE OFFICE OF THE CA ATTENDED AND WAS TOLD THAT A FRESH NOTICE WOULD BE SENT. 2608-2015 IN FA CT BAJRANG JAIN (ACCOUNTANT) OF THE OFFICE OF THE CA ATTENDED AND W AS TOLD THAT A FRESH NOTICE WOULD BE SENT. 20-10-2015 IN FACT BAJRANG JAIN (ACC OUNTANT) OF THE OFFICE OF THE CA ATTENDED AND WAS TOLD THAT A FRESH NOTICE WO ULD BE SENT. ON THE LAST DATE OF HEARING I.E. ON 11-01- 2016. IN-FACT VISHA L KUMAR (ARTICLE) OF THE OFFICE OF THE CA ATTENDED WITH ADJOURNMENT APPLICATION; TH E CIT(A) WAS NOT IN OFFICE, HER RECORD KEEPER REFUSED TO ADJOURN THE CASE AND D IRECTED TO COME ON THE NEXT DATE I.E. ON 12-01-2016. 3. ON 12-01-16 BAJRANG JAIN (ACCOUNTANT) OF THE OFF ICE OF THE CA WENT TO THE OFFICE OF THE CIT(A) ALSO REFUSED TO CALL HIM IN HI S OFFICE AND REFUSED THE ADJOURNMENT THROUGH HIS RECORD KEEPER. 3. THE LD. DR SUBMITTED THAT THE ASSESSING OFFICER HAS RIGHTLY MADE AN ADDITION ON ACCOUNT OF UNDISCLOSED INCOME. THEREFO RE, THE LD. DR SUBMITTED THAT AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE F OR WHICH THE ASSESSEE FAILED TO AVAIL THE OPPORTUNITY BEFORE THE HE CIT(A) HAS R IGHTLY DISMISSED THE APPEAL OF THE ASSESSEE. 4. WE HAVE HEARD LD. DR AND PERUSED THE CIT(A)S ORDER DATED 12/1/2016. FROM THE PERUSAL OF THE RECORDS, IT CAN BE SEEN THA T BEFORE THE CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A) DEC IDED THE MATTER EX-PARTE WITHOUT GOING INTO MERITS OF THE CASE. THEREFORE, IN THE INTEREST OF JUSTICE, THIS 3 ITA NO. 1474/DEL/2016 MATTER IS REMITTED BACK TO THE CIT(A) FOR DECIDING ALL THE ISSUES ON MERIT. NEEDLESS TO SAY, PROPER HEARING SHOULD BE GIVEN TO THE ASSESSEE. 5. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSE ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH AUGUST, 2017 . SD/ - SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 04/08/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 3/08/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 3/08/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE PS/PS 4 ITA NO. 1474/DEL/2016 SR.PS/PS 04.08.2017 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 04.08.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.