Sachin Chaprana, Uttar Pradesh V. ITO, Ward- 3(3), Noida

ITA 2641/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6884 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO.2641/DEL/2018 ASSESSMENT YEAR : 2014-15 SACHIN CHAPRANA, H.NO.794, VILLAGE AND PO-KASANA, DISTRICT-GAUTAM BUDH NAGAR, UTTAR PRADESH. PAN-ARRPC0844L VS ITO, WARD-3(3), NOIDA. APPELLANT RESPONDENT APPELLANT BY SH. SAMEER KAPOOR, CA RESPONDENT BY SH.MAHESH THAKUR, SR.DR DATE OF HEARING 12.08.2021 DATE OF PRONOUNCEMENT 12.08.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-1, NOIDA D ATED 28.02.2018. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL:- 1. WHETHER ON THE FACTS AND IN CIRCUMSTANCES OF TH E CASE AND IN LAW, THE LD.CIT(A) IS JUSTIFIED IN DISMISSING THE APPEAL FILED BY THE ASSESSEE AND UPHOLDING THE ASSESSMENT MADE BY THE LD.AO UNDE R SECTION 143. 2. THE FACTS IN BRIEF ARE THAT RETURN DECLARING TOT AL INCOME OF RS.5,03,920/- WAS FILED ELECTRONICALLY ON 23.11.2014. THE CASE W AS SELECTED FOR SCRUTINY THROUGH CASS. THEREAFTER, THE ASSESSING OFFICER PRO CEEDED TO FRAME ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT). WHILE FRAMING THE ASSESSMENT VIDE ORDER DATED 14.12.2016, THE ASS ESSING OFFICER MADE ITA NO.2641/DEL/2018 ASSESSMENT YEAR : 2014-15 PAGE | 2 ADDITION OF RS.68,16,412/- ON ACCOUNT OF BUSINESS I NCOME AND COMMISSION INCOME OF RS.39,53,480/-. 3. AGGRIEVED AGAINST THIS, THE ASSESSEE PREFERRED A PPEAL BEFORE LD.CIT(A). BEFORE LD.CIT(A) ALSO, THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE. THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE TO THE ASSESSEE. 4. AGGRIEVED AGAINST THIS, THE ASSESSEE PREFERRED A PPEAL BEFORE THIS TRIBUNAL. 5. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. 6. LD. SR. DR OPPOSED THESE SUBMISSIONS AND SUBMITT ED THAT AS PER THE IMPUGNED ORDER, THE ASSESSEE WAS PROVIDED SUFFICIEN T OPPORTUNITY. 7. WE HAVE HEARD CONTENTIONS OF BOTH AUTHORIZED REP RESENTATIVES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT LD.CIT(A) HAS DISPOSED OFF THE APPEAL IN SUMMARY MANNER WITHOUT ADVERTING TO THE MERIT OF THE CASE. IN THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED VI EW THAT LD.CIT(A) OUGHT TO HAVE PASSED A SPEAKING ORDER ADJUDICATING THE ISSUE ON MERIT. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE GROUN DS OF APPEAL TO LD.CIT(A) TO DECIDE AFRESH BY WAY OF A SPEAKING ORDER. NEEDLESS TO SAY THAT LD.CIT(A) WOULD PROVIDE REASONABLE OPPORTUNITY TO THE ASSESSEE. THU S, GROUND RAISED BY THE ASSESSEE IN THIS APPEAL IS PARTLY ALLOWED FOR STATI STICAL PURPOSES. ITA NO.2641/DEL/2018 ASSESSMENT YEAR : 2014-15 PAGE | 3 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 12 TH AUGUST, 2021. SD/- SD/- (ANADEE NATH MISSHRA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIA L MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI