Vidhya Devi, Noida V. DCIT, Central Circle, Noida

ITA 230/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0564 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 09-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Set aside
• Section: 201; 10

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA , AM . / ITA NO S . 228 , 229, 230 & 231 / DEL/201 8 / A SSESSMENT Y EAR S : 2009 - 10 , 2013 - 14 TO 2015 - 16 SMT. VIDHYA DEVI , ... .......... / APPELLANT RRA TAXINDIA, D - 28, SOUTH EXTENSION, PART - I, NEW DELHI PAN - ASPPD0089B VS . DCIT, CENTRAL CIRCLE , NOIDA . . / RESPONDENT /APPELLANT BY : NONE / RESPONDENT BY : SH. S.S. RANA, CIT DR / DATE OF HEARING : 19 . 1 2 .2019 / DATE OF PRONOUNCEMENT: 2 0 . 1 2 .2019 / ORDER PER SUSHMA CHOWLA, JM: THESE APPEALS FILED BY ASSESSEE ARE AGAINST ORDER S OF CIT(A) - IV , KANPUR ALL DATED 31.10.2017 RELATING TO ASSESSMENT YEARS 2009 - 10, 2013 - 14 TO 2015 - 16 . . / ITA NO S : - 228, 229, 230 & 231/DEL/2018 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX - PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE FIND THAT THE CIT(A) HAS PASSED THE EX - PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASSESSEE. 5. WE HAVE HEARD LD.DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEAL AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING THE APPEAL, CIT(A) HAS NO PO WER TO DISMISS THE APPEAL FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT( A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT APPEAL, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL EX - PARTE QUA THE ASSESSEE . / ITA NO S : - 228, 229, 230 & 231/DEL/2018 3 AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REASONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEAL IS THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION. 7. HENCE THIS APPEAL IS RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THIS APPEAL IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE APPEAL IS BEING DECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 8. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 0 T H DAY OF DECEMBER , 2019. - SD/ - - SD/ - ( N.K. BILLAIYA ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / DATED : 2 0 T H DECEMBER , 201 9 . SH . / ITA NO S : - 228, 229, 230 & 231/DEL/2018 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / THE PR. CIT 5. 6. , , / DR, ITAT, DELHI / GUARD FILE. / BY ORDER , // TRUE COPY // , , ASSISTANT REGISTRAR, ITAT, DELHI