SUPARN VAIDIK, GURUGRAM V. ITO, Ward - 4(3), Gurugram, Gurugram

ITA 3507/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5238 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-05-2024
• Assessment Year: misc
• Appeal Filed On: 04-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 56; 201; 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.3507/DEL/2023 Assessment Year 2017-18 Suparn Vaidik House No.242 Gurugram, Haryana Vs. ITO, Ward-4(3) Gurugram TAN/PAN: ABMPV8081H (Appellant) (Respondent) Appellant by: Shri Sankalp Malik, Advocate Respondent by: Shri Gurpreet Singh, Sr.DR Date of hearing: 16 05 2024 Date of pronouncement: 07 08 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: T he c a p ti o n e d a p pe a l h as b e e n fi le d b y t he a ss es se e ag ai n s t t h e or d e r o f t he C o m m i s s i o n e r o f I n c o m e T a x (A pp ea l s) - Nat i o n al F ac e l es s A ppe a l C e nt re ( N F A C) , D el h i [‘ C I T (A ) ’ i n sh or t ] d a t e d 17 . 1 0. 2 0 2 3 a ri si ng fr o m t he a s se ss me nt o rd er da t e d 3 0. 12 . 2 01 9 pa s se d by th e A s se ssi ng O ffi c e r (A O ) un d e r S e c t i on 1 43 ( 3) o f t he In c o me T a x A c t , 19 61 ( t h e A c t ) c on ce r n in g A . Y . 201 7- 18. 2. A s p e r i t s g r o un ds o f a p p ea l , t he a ss ess e e h a s cha l l en g e d t h e a dd i t i o ns o f R s. 56 , 61, 7 0 7/ - a s un e x pl a i n e d c a sh c redi t u n d er S ec t i o n 69 A o f t h e A c t r . w . S e c t io n 1 1 5B B E o f t h e A c t. T h e a ss es s e e h a s fu r t h e r c h a ll e n g e d t he s u m ma ry d i s p o sa l o f fi rs t a pp e a l by t h e CI T ( A ) on a c c ou n t o f no n pr os e c ut i on. 3. O n p er us a l o f t h e o r de r o f t he C I T (A ), w e st r a i gh t a w a y n ot i ce I.T.A. No.3507/Del/2023 2 t ha t t h e CI T( A ) h as d i s m i s se d t h e ap p e a l b e f o re i t for w an t o f pr o se cu t i o n an d n on c o m p l i a n c e o f st a t ut or y n ot i c e s by a v e r y c ry p t i c or d er w i t h o ut an y d i s c u ss i o n o n me r i t . Th e CI T( A ) h a s de c li ne d t o e nt e r t a in t he a d j o u rn me nt i n v ok in g t h e d oc t ri ne o f vi g i l a n t i b u s no n do r mi en ti bu s w he r e i n i t s i s o r da i ne d s o - • L a w w i l l he l p o nl y t h o s e w h o a re v i g i l an t. L aw w ill n ot ass is t t ho se w h o a re c ar el e ss o f h i s/ h e r ri gh t . In or d er to c l a i m o n e’ s ri gh t , she / h e mu st b e w a t ch fu l o f h i s / h e r r i g ht . O nl y t h o se p e r so n s, w h o a re w a t c h f ul a n d c a re fu l o f u si ng h i s/ h e r r i g h t s, are e n t i t l e d t o t h e be n e fi t s o f la w . • A pe r s on w ho ha s k e pt m u m du r i ng t he st at ut o r y p er i o d c a n n ot c la i m f or t h e e n f o r c e me n t o f ri gh t a ft e r t he s t a t u to r y l i m i t a t i o n. 4. W e st r a i gh tw a y re f er t o S e ct i o n 2 5 0( 6 ) o f t h e A ct w hi c h e nj oi ns t h a t t h e C I T( A ) s ha l l sta t e t he p o i n t s f or d e t e r m i n a t io n be fo r e i t an d t h e d ec i s i o n s ha l l b e r e n d e r e d on s u ch p oi n t s al on g w it h r e as o n s fo r t h e d e c i s i o n . T hu s, i t is i n c u mb e nt up on t he CI T ( A ) t o d e a l w i t h th e g r o u n ds o n me r i t s e v e n i n ex p a r t e o rd e r . I n v i e w o f S ec t i on 2 50 ( 6) o f t h e A c t , th e C IT (A ) ha s n o p ow e r t o d i s mi ss a n a pp e a l o n ac c o u n t o f no n- pr o s ec u ti on . Th is v i e w i s a l so t a ke n by t he H on’ bl e B o m ba y H i gh C ou r t i n c a se o f C I T vs. P r e m k um a r A r j u n da s Lu t hr a H U F ( 2 0 1 7) 2 9 1 C TR 6 14 ( B o m. ). A ba re g l an ce o f t h e or de r o f t h e C I T (A ) s h o w s t h at C IT (A ) h a s n o t a dd r e ss e d it s el f o n t h e va r i o u s po in t s p l a c e d for i t s d e t er mi n a t i on a t a l l a n d d i s mi sse d t he a pp e a l o f a s se s s ee fo r de fa u l t i n no n -a p p e a r an c e . Ne e d l e ss t o sa y, t he CI T (A ) p l a ys ro l e o f bo th a d j ud i c a t i ng a u t h o r i ty a s w e l l a s a pp e l la t e a u t h o ri t y . Th u s, th e C IT (A ) c oul d n o t h ave s h u nn e d t h e a pp e a l for n on -c o m pl i a n ce w i t h o ut a d d re s si ng t he i ssu e on me ri t s. 5. I n th e t o t a l i t y o f t h e c i r c u mst a n c e s, w e co n si d er i t j u st an d I.T.A. No.3507/Del/2023 3 e xp e d i e nt t o re st or e t h e m a t te r b a c k t o th e C IT ( A ) i n th e l a r g e r i nt er e s t o f j u st i c e w i th a vi e w t o e n a b l e t he a s se ss e e t o av a i l p r o p e r op p or tu ni t y f o r d i s p o sa l o f a p pe a l by t he C I T (A ) on v a r i o u s p oi nt s. N ee d l e s s t o sa y, t he a ss e ss e e s h a ll e xt e n d fu l l c o-o pe r a t i o n t o t h e CI T ( A ) w i t h o u t a n y d e m u r , fa i l i n g w hi c h, th e C I T ( A ) s ha l l be a t l ib er t y t o c o n c l u d e t he a pp e l la t e p r oc e e d i n g s i n a cco r d an ce w i t h l aw . H e nc e , t h e o r de r o f t h e C I T ( A ) a pp e a l e d a g ai n st, i s se t a si de a nd a l l t he i s su es r ai s e d i n th e i m p ug n e d a pp e a l a re r e s t o r e d b a c k t o t he f i l e o f th e C I T( A ) fo r f r e s h a dj ud i c a t i o n i n a cc o rd a n c e w i t h la w a ft er gi vi ng r e a so n a bl e op p o rt u n i ty o f h ea r in g t o th e a s se sse e . 6. I n t h e r e s u l t , a p pe a l o f th e a s se s se e is a l l ow e d fo r st a t i st i c a l pu r po se s. Order pronounced in the open Court on 07/08/2024 Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /08/2024 Prabhat