Vikash Gupta, New Delhi V. ITO ward-63(3), New Delhi

ITA 1786/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9877 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LAKSHAY GUPTA ACA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 1786/DEL/2019 ASSESSMENT YEAR: 2013-14 MR. VIKAS GUPTA, VS. INCOME TAX OFFICER, 2326, BAGHICHI RAGHU NATH WARD-63(3), NEW DELHI SADAR BAZAR, NEW DELHI (PAN:AERPG7126G) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. LAKSHAY GUPTA, ACA REVENUE BY : SH. PRADEEP SINGH GAUTAM, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 25.01.2019 PASSED BY THE LD. CIT(A)-38, DELHI RELAT ING TO ASSESSMENT YEAR 2013-14 ON THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) [C IT(A)] IS BAD BOTH IN THE EYE OF LAW AND ON FACTS. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER PASSED BY THE LEARNED CIT(A) IS BAD IN LAW HAVING BEEN PASSED EXPARTE WITHOUT GIVING THE ASSESSEE AN APPROPRIATE AND ADEQUATE OPP ORTUNITY OF BEING HEARD IN CLEAR VIOLATION OF THE PRINCIPLES OF NATUR AL JUSTICE. 3. (I) ON THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LEARNED CIT(A) HAS ERRED, BOTH ON FACTS AND IN LAW, IN CONFIRMING THE ADDITION OF RS. 6,30,003/- ON ACCOUNT OF SUNDRY CREDITORS OF THE AS SESSEE, M/S MAHAVIR OVERSEAS BY INVOKING THE PROVISION OF SECTI ON 41(1) OF THE ACT. (II) THAT THE ABOVE ADDITION HAS BEEN CONFIRMED IGN ORING THE FACT THAT THERE WAS NO REMISSION OR CESSATION OF LIABILITY AN D THE ASSESSEE AND THE ASSESSEE IS STILL BOUND TO PAY THE REQUIRED AMO UNT TO ITS SUNDRY CREDITOR, M/S MAHAVIR OVERSEAS. 2 (III) THAT THE ABOVE ADDITION HAS BEEN CONFIRMED BY REJECTING THE EVIDENCES AND EXPLANATION BROUGHT ON RECORD BY THE ASSESSEE. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE LEARNED FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT PROVIDING OPPORTUNITY TO THE ASSESSEE AND DECIDE THE ISSUE IN DISPUTE AGAINST THE ASSESSEE. HE REQUE STED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE LD. CIT (A) FOR FRESH ADJUDICATION, AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE FOR S UBSTANTIATING HIS CASE. 3. ON THE CONTRARY, LEARNED DR HAS NOT RAISED ANY S ERIOUS OBJECTION ON THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORD AND FIND THAT LEARNED FIRST APPELLATE AUTHORITY HAS DECIDED THE I SSUES EX PARTE WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THE INTEREST OF JUSTICE, I AM CANCELLING THE IMPUGNED ORDER OF THE LD. CIT(A) AND SET ASIDE THE ISSUES IN DISPUTE TO DECIDE THE SAME TO THE FIL E OF THE LD. CIT(A) WITH THE DIRECTIONS AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE FOR SUBSTANTIATING HIS CLAIM. 5. KEEPING IN VIEW, THE NON COOPERATION OF THE ASSE SSEE, I AM DIRECTING THE ASSESSEE THROUGH HIS COUNSEL TO APPEAR BEFORE T HE LEARNED FIRST APPELLATE AUTHORITY ON 17.03.2020 FOR HEARING. THER E IS NO NEED TO ISSUE NOTICE. THE DATE OF HEARING BEFORE THE LD. CIT(A) A S THIS HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT. 3 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 06/01/2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 06/01/2020 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES