Puneet Singal, Hisar V. ITO, Ward-5, Hisar

ITA 227/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1282 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 12-01-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No.227/Del/2020 Assessment Year: 2016-17 Shri Puneet Singal, 1031, Sector-14, Hisar. Vs. ITO, Ward-5. Hisar (Haryana) PAN :AWCPS1215R (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 25.10.2019 of learned Commissioner (Appeals), Hissar for the assessment year 2016-17. Appellant by Shri Lalit Mohan, CA Assessee by Ms. Indu Sen, SR. DR Date of hearing 27.06.2022 Date of pronouncement 30.06.2022 2 ITA No.227/Del./2020 2. We have heard Shri Lalit Mohan, learned authorized representative of the assessee and Ms. Indu Sen, learned Departmental Representative. 3. Basic grievance of the assessee is against ex parte disposal of his appeal by the first appellate authority. 4. Briefly, the facts are, assessee is a resident individual. For the assessment year under dispute, assessee filed his return of income on 14.10.2016, declaring total income of Rs.9,93,160. Assessment in case of assessee was completed under Section 143(3) of the Act vide order dated 27.12.2018. While completing the assessment, Assessing Officer added back an amount of Rs.41,00,394 representing deduction of interest expenditure claimed under Section 57(iii) of the Act. Against the assessment order so passed, assessee preferred an appeal before learned Commissioner (Appeals). However, alleging that assessee despite opportunity of hearing being given, didn’t appear and represent his case, disposed of the appeal ex parte by dismissing it. 5. Having considered rival submissions, perused material available on record, we find, learned Commissioner (Appeals) while proceeding ex parte against assessee has dismissed the appeal in limine for non- 3 ITA No.227/Del./2020 prosecution. As per the mandate of Section 250 of the Act, learned first appellate authority has to decide the appeal on merits, though, there is no fetters on learned Commissioner (Appeals) to proceed ex parte in case of failure on the part of the appellant to represent his case, however, learned Commissioner (Appeals) is to decide the appeal on merits. That is not the case in the facts of the present appeal. Therefore, we set aside the impugned order of learned Commissioner (Appeals) and restore the issues back to him for de novo adjudication on merits after due opportunity of being heard to assessee. Grounds are allowed for statistical purposes. 6. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 30 th June, 2022. Sd/- Sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30 th June, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 ITA No.227/Del./2020 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 27.06.2022 2. Date on which the draft of order is placed before the Dictating Member: 29.06.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 29 .06.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 30.06.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 30 .06.2022 7. Date on which the final order is uploaded on the website of ITAT: 30.06.2022 8. Date on which the file goes to the Bench Clerk 30.06.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: