Ajay Chhagani , New Delhi V. ITO , Gurgaon

ITA 3687/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6757 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income; Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3687/DEL/2019 [ASSESSMENT YEAR: 2014-15] AJAY CHHAGANI, VS. ITO, GURGAON, N-1404, PALAM DRIVE PREMIER HARYANA TERRACES, SECTOR-66, GOLF COURSES EXTN., ROAD, GURGAON HARYANA - 122002 (PAN: ADIPCS5191R) [APPELLANT] [RESPONDENT] ASSESSEE BY: NONE REVENUE BY : SMT. RINKU SINGH, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS-1], GURGAON DAT ED 16.03.2018 PERTAINING TO ASSESSMENT YEAR 2014-15 O N THE FOLLOWING GROUNDS:- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, TH E LD. CIT(A) HAS ERRED IN LAW IS NOT CONSIDERING THE ACTUAL FACTS OF HEALTH ISSUES OF AN ASSESSEE AND DISMISSED THE APPEAL. 2. AO HAS ERRED IN LAW IS NOT CONSIDERING THE ACTUAL FACTS OF EXEMPT PART OF INCOME RECEIVED UNDER THE HEAD INCOME FROM SALARY. 3. AO HAS ERRED IN LAW IS NOT ALLOWING THE ASSESSEE TO CLAIM THE BENEFITS UNDER HRA, ACADEMIC ALLOWANCE, DAILY ALLOWANCE, HELPER ALLOWANCE, MEDICAL AND OTHE RS. 4. AO HAS ERRED IN ADDING BACK OF INCOME OF INR 10,16,373/- AND NOT ACCEPTING THE DETAILS PROVIDED BY AN ASSESSEE. 5. AO HAS ERRED IN FACTS AND IN LAW IN INITIATING PENA LTY PROCEEDINGS U/S. 271(1) AGAINST THE ARBITRARY, ILL EGAL 2 AND ADHOC ADDITIONS MADE IN RESPECT ADD BACK IN INCOME. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT . KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AN D THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW TH AT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESENT APP EAL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 4. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIE S BELOW. 5. I HAVE HEARD THE LD. DR AND PERUSED THE ORDERS OF THE REVENUE AUTHORITIES ESPECIALLY THE EXPARTE IMPUGNED ORDER, I AM OF THE CONSIDERED VIEW THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS EXPARTE AND NON-SPEAKING ORDER. THEREFOR E, IN THE INTEREST OF JUSTICE, I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRES H, AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND ALSO CONSIDER ALL THE DOCUMENTARY EVIDENCES FIL ED BY THE ASSESSEE, IF ANY. 5.1 KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND NON-COOPERATION OF THE ASSESSEE BEFORE THE REVENUE AUTHORITIES, I AM DIRECTING THE ASSESSEE TO APPEAR PERSONALLY OR THROUGH HIS AUTHORISED REPRESENTATIVE BEFORE THE LD. CIT(A) ON 21.04.2020 AT 10.00 AM FOR HEARING. 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 07.02.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:07-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI