Smt Kanta Khanna, New Delhi V. ACIT, New Delhi

ITA 1899/DEL/2015

• Counselvise Citation: 189920114 RSA 2015
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 23-07-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN COMMISSIONER

Judgement Text

1 ITA 1899/DEL/2015 SMT. KANTA KHANNA VS. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER ITA NO. 1899/DEL/2015 ASSTT. YRS: 2011-12 KANTA KHANNA VS. ACIT CENTRAL CIRCLE-10, A-2, SMA COOP INDUSTRIAL ESTATE NEW DELHI. GT KARNAL ROAD, NEW DELHI. PAN: AAHPK 6259 Q ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI SANAT KAPOOR ADV. RESPONDENT BY : SHRI S.K. JAIN ADDL. COMMISSIONER DATE OF HEARING : 23/07/2015. DATE OF ORDER : 09/09/2015. O R D E R PER S.V. MEHROTRA, A.M.. : THIS APPEAL, PREFERRED BY THE ASSESSEE, IS DIRECT ED AGAINST THE ORDER OF LD. CIT(A)-41, NEW DELHI DATED 19-01-2015 PASSED IN APP EAL NO. 550/14-15, RELATING TO A.Y. 2011-12. 2. THE ASSESSEE HAS RAISED AS MANY AS 11 GROUNDS OF APPEAL. GROUND NO. 2 READS AS UNDER: THAT THE CIT(APPEAL) HAS GROSSLY ERRED ON FACTS AN D IN LAW IN PASSING THE IMPUGNED ORDER WITHOUT GIVING A SUFFICI ENT AND A PROPER OPPORTUNITY TO THE ASSESSEE TO BE HEARD. THE IMPUGNED ORDER IS PASSED IN VIOLATION OF PRINCIPLES OF NATUR AL JUSTICE. 2 ITA 1899/DEL/2015 SMT. KANTA KHANNA VS. ACIT 3. IN THIS CASE THE CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL EX PARTE, QUA THE ASSESSEE, BY OBSERVING AS UNDER: 3. IT IS OBSERVED THAT DESPITE REPEATED NOTICES FIX ING THE CASE FOR HEARINGS IN THE APPEAL MATTER, THE APPELLANT HAS FA ILED TO APPEAR ON THE GIVEN DATES. INSTEAD OF PROVIDING DETAILS/SUBMI SSIONS THE APPELLANT HAS TAKEN ADJOURNMENTS, AS ENUMERATED ABO VE. ALSO INSTEAD OF APPEARING ON THE ADJOURNED DATES, THE AP PELLANT HAS CONTINUED TO SEEK FURTHER ADJOURNMENTS. THIS CLEARL Y SHOWS THAT THE APPELLANT DOES NOT HAVE ANY INTENTION OF MAKING AN APPEARANCE AND DEFENDING ITS CASE. IT IS TAKING ADVANTAGE OF THE R EVENUE'S GOODWILL OF PROVIDING OPPORTUNITY TO THE APPELLANT FOR PREPARIN G ITS CASE. IT WOULD ALSO NOT BE INCORRECT TO OBSERVE THAT THE APP ELLANT APPEARS TO BE HABITUAL IN NON APPEARANCE ON GIVEN DATES OF HEA RINGS. 4. THEREFORE, IT GIVES AN IMPRESSION THAT THE ASSES SEE IS NOT INTERESTED IN PRESSING ITS APPEAL. IT IS NOTED THAT IT HAS BEC OME A FASHION IN PRESENT TIMES THAT APPELLANT OFTEN FLIES APPEAL MER ELY TO LOOK THE REVENUE OR TO KEEP THE ISSUES ALIVE IN APPEAL. 'I T HEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE A SSESSEE, ON ACCOUNT OF NON APPEARANCE, MY DECISION IS ALSO CORR OBORATED BY THE DECISION IN THE FOLLOWING CASES. CIT V. MULTIPLAN (INDIA) (P) LTD. (1991} 38LTD 320 {DEL) ESTATE OF LATE TUKEJI RAO HOLKAR CWT (1997) 2231TR 480 (M P) 4. HAVING HEARD THE SUBMISSIONS OF BOTH THE PARTIES , I AM OF THE OPINION THAT THE ORDER PASSED BY THE LEARNED CIT(APPEALS) CANN OT BE SUSTAINED IN THE EYE OF LAW. EVEN IF THE CIT(A) WANTED TO DISPOSE OF THE A PPEAL, EX PARTE, QUA THE ASSESSEE, EVEN THEN, BEING FIRST APPELLATE AUTHOR ITY, HE WAS DUTY BOUND TO DISPOSE OF THE ISSUES RAISED BEFORE HIM ON MERITS. THEREFOR E, ORDER OF THE LEARNED CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED BACK TO HIM WI TH THE DIRECTION TO PASS A REASONED ORDER, ON THE GROUNDS OF APPEAL RAISED BEF ORE HIM, IN ACCORDANCE WITH 3 ITA 1899/DEL/2015 SMT. KANTA KHANNA VS. ACIT LAW, OF COURSE, AFTER AFFORDING REASONABLE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT ON 09/09/2015.. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED: 09/09/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. 4 ITA 1899/DEL/2015 SMT. KANTA KHANNA VS. ACIT -+ DATE INITIAL 1. DRAFT DICTATED ON -09.2015 PS 2. DRAFT PLACED BEFORE AUTHOR .09.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 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.