Pawanjit Kaur Bhatia, New Delhi V. ACIT, Circle-45(1), New Delhi

ITA 1661/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5081 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 1661 /DEL/2018 : ASSTT. YEAR : 2013 - 1 4 PAWANJIT KAUR BHATIA, C - 9, WESTEND COLONY, NEW DELHI - 110021 VS ACIT, CIRCLE - 45(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ACPK6902B ASSESSEE BY : SH. V. RAJA KUMAR, ADV. REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 0 7 . 02 .201 9 DATE OF PRONOUNCEMEN T: 07 .02 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 15 , DELHI DATED 08.06.2017 . 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN L AW, THE CIT(A) ERRED IN: 1. TREATING THE PAPER APPEAL FILED BY THE ASSESSEE AS NON - EST AND DISMISSING THE SAME IN LIMINE; 2. NOT PASSING A SPEAKING ORDER ON THE POINTS IN ISSUE EX - PARTE AND IN CONTRAVENTION OF NATURAL JUSTICE; 3. CONFIRMING THE FOLLOWIN G ACTIONS OF THE ASSESSING OFFICER A) DETERMINING TAXABLE INCOME VIDE ORDER U/S 143(3) OF THE ACT AT AN INCOME OF RS.46,28,430/ - AGAINST THE RETURNED LOSS IN A SUM OF RS. 26,86,032/ - ; B) DISALLOWING RS.70,05,863/ - BEING THE AMOUNT OF INTEREST PAID ON L OANS OBTAINED FOR THE PURPOSE OF BUSINESS TREATING THE SAME AS NOT ALLOWABLE WHILE ITA NO . 1661 /DEL /201 8 PAWANJIT KAUR BHATIA 2 COMPUTING LOSS UNDER THE HEAD BUSINESS & PROFESSION . ALL THE ABOVE ACTIONS ORE ARBITRARY, GROSSLY MISCONCEIVED, PALPABLY ERRONEOUS AND WHOLLY UNJUST AND SO MUCH BE QUASHE D WITH DIRECTIONS FOR RELIEF. 3. THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS FILED THE APPEAL MANUALLY ON 01.04.2016 AND ELECTRONICALLY ON 29.07.2016. HE OBSERVED THAT IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE MANUALLY ON 01.04.2016 IS TREATED AS NOT MAINTAINABLE AND DISMISSED IN LIMINE. BEING AGGRIEVED, THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 4 . THE AR OF THE ASSESSEE FILED COPY OF THE ORDER OF DELHI E BENCH OF THE TRIBUNAL IN THE CA SE OF NEW DELHI YOUNG MEN S CHRISTIAN ASSOCIATION VS ITO(E) IN ITA NO. 1029/DEL/2017 FOR THE ASSESSMENT YEAR 2013 - 14 , ORDER DATED 21.08.2017 AND SUBMITTED THAT THE TRIBUNAL IN THE SIMILAR FACTS OF THE CASE RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH ON MERITS AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. HE SUBMITTED THAT FOLLOWING THE SAME, THE MATTER SHOULD BE RESTORE BACK TO THE FILE OF THE CIT(A). 5 . THE DR COULD NOT CONTROVERT THE SUBM ISSIONS OF THE AR OF THE ASSESSEE. 6 . I FIND THAT THE TRIBUNAL IN THE CASE OF NEW DELHI YOUNG MEN S CHRISTIAN ASSOCIATION VS ITO(E) (SUPRA) IN PARA 6 OF THIS ORDER OBSERVED AS UNDER: 6. APPEAL CANNOT BE DISMISSED IN LIMINE MERELY BECAUSE OF THE FACT THA T THE SAME HAS NOT BEEN FILED THROUGH E - FILING ITA NO . 1661 /DEL /201 8 PAWANJIT KAUR BHATIA 3 PARTICULARLY IN THE FACE OF THE UNDISPUTED FACT THAT SUBSEQUENTLY ASSESSEE HAD FILED APPEAL THROUGH E - FILING UNDER RULES AND AS SUCH, IMPUGNED ORDER IS NOT SUSTAINABLE IN THE EYES OF LAW. SO, IN THESE CIRC UMSTANCES, WE DEEM IT NECESSARY TO RESTORE THE MATTER TO CIT (A) TO DECIDE AFRESH ON MERITS AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7 . FACTS BEING IDENTICAL, RESPECTFULLY FOLLOWING THE PRECEDENT, I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE WITH THE SAME DIRECTION AS GIVEN BY THE TRIBUNAL IN THE CASE OF NEW DELHI YOUNG MEN S CHRISTIAN ASSOCIATION VS ITO(E) (SUPRA). 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRO N OUNCED IN THE OPEN COURT ON 07 /0 2 /2019). SD/ - (N. S . SAINI) ACCOUNTANT MEMBER DATED: 07 /02/2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR