Sunil Kumar Shukla, New Delhi V. ITO ward-46(4), New Delhi

ITA 2409/DEL/2019

AI Insights

This case involves an appeal by the assessee, Shri Sunil Kumar Shukla, against the order of the Commissioner of Income Tax (Appeals)-16, New Delhi, which dismissed the assessee's appeal for non-prosecution without adjudicating the issues on merits. The primary contention of the assessee was that the dismissal was against the principles of natural justice and the provisions of the Income Tax Act, 1961, as the appeal was dismissed solely due to the non-appearance of the appellant at the hearings. The Income Tax Officer had made several assessments regarding the income from the sale of property and other financial transactions, which the assessee contested. The Income Tax Appellate Tribunal found merit in the assessee's arguments and restored the case to the CIT (Appeals) for a thorough examination of the issues raised.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129828 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 26-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 18-03-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

ITA. No.2409/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 2409/Del/2019 िनधाᭅरण वषᭅ/Assessment Year: 2013-14 Shri Sunil Kumar Shukla, 2967, Kucha Mai Dass, Sita Ram Bazar, Delhi – 110 006. बनाम Vs. Income Tax Officer, Ward : 46 (4) New Delhi. PAN No. AAJPS3778A अपीलाथŎ/ Appellant ŮȑथŎ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : N o n e; राज᭭वकᳱओरसे / Department by : Shri H. K. Choudhary, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 27.04.2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 22.05.2023 आदेश / O R D E R PER C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-16 [hereinafter ITA. No.2409/Del/2019 2 referred to CIT (Appeals)] New Delhi, dated 30.08.2018 for assessment year 2013-14. 2. The assessee has raised the following grounds of appeal:- “1. Under the facts and circumstances of the case, the appellate order passed by the Ld. CIT (A) is illegal being against the principles of natural justice and against the provisions of IT Act, 1961 because of not adjudicating the grounds of appeal taken by the appellant and dismissing the appeal solely because of non-appearance of the appellant on hearings. 2. That the Ld. AO grossly erred in law and to the facts of the case in assessing Rs.13,40,00,000/- as income of the appellant on account of sale of the property despite the fact that the appellant appeared personally in the office of Ld. AO and explained that the sale transaction has not materialized and is already cancelled. 3. That the Ld. AO grossly erred in law and to the facts of the case in taking the cost of acquisition of property to be NIL despite the known fact that the alleged property was an ancestral property which had devolved upon the appellant from ancestors. 4. That the Ld. AO grossly erred in facts of the case in assessing the differential amount of sales of Rs.18,24,236/- as income of the appellant despite the fact that as per his Profit and Loss account he had Profit of Rs.2,34,618/- out of which Rs.1,04,278/- was duly declared in the return of income filed by him. 5. That the Ld. AO grossly erred in law and in facts of the case in making estimated disallowance of Rs.54,683/- being 1/5th of the expenses incurred by the appellant. 6. The appellant craves leave to add, alter, modify and withdraw any ground of appeal before or during the appellate proceedings.” ITA. No.2409/Del/2019 3 3. In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was moved. We dispose of the appeal on hearing the ld. DR. 4. On perusal of the record before us it is noticed that the ld. CIT (Appeals) dismissed the appeal of the assessee for non- prosecution. The ld. CIT (Appeals) has not adjudicated the issues on merits. The assessee in the grounds of appeal contends that order of the ld. CIT (Appeals) is against the principles of natural justice as the ld. CIT (Appeals) failed to adjudicate the grounds on merits and dismissed the appeal solely because of the non-appearance. 5. On hearing the ld. DR we are of the view that this appeal should go back to the ld. CIT (Appeals) for deciding the issues on merits. Thus, this appeal is restored to the file of the ld. CIT (Appeals) for de novo adjudication on merits after providing adequate opportunity of being heard to the assessee. 6. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on : 22/05/2023. Sd/- Sd/- ( SHAMIM YAHYA ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 22/05/2023. *MEHTA* ITA. No.2409/Del/2019 4 Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 17.05.2023 Date on which the typed draft is placed before the dictating member 18.05.2023 Date on which the typed draft is placed before the other member 22.05.2023 Date on which the approved draft comes to the Sr. PS/ PS 22.05.2023 Date on which the fair order is placed before the dictating member for pronouncement 22.05.2023 Date on which the fair order comes back to the Sr. PS/ PS 22.05.2023 Date on which the final order is uploaded on the website of ITAT 22.05.2023 Date on which the file goes to the Bench Clerk 22.05.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order