Sh. M.L. Agarwalla, New Delhi V. DCIT, New Delhi

ITA 3954/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7131 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 14-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 15-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SIDHARTH JAIN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 1 , NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO. 3954 /DEL/201 5 AY: 20 11 - 12 M.L.AGARWALLA VS. DCIT, CENTRAL CIRCLE 17 173, DEEPALI ENCLAVE E 2, ARA CENTRE, JHANDEWALAN PITAMPURA NEW DELHI NEW DELHI 110 034 PAN: ABVPA 6073 D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SIDHARTH JAIN, C.A. RESPONDENT BY : SH. N.K.BANSAL, SR.D.R. DATE OF HEARING : 14.09.2016 DATE OF PRONOUNCEMENT : 15 .09.2016 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) - 16, NEW DELHI ON 24.03.2015 IN RELATION TO THE ASSESSMENT YEAR 20 11 - 12 . 2 2. THE FOURTH GROUND OF APPEAL IS AGAINST THE PASSING OF THE EX - PARTE ORDER BY THE LD. CIT(A) WITHOUT GRANTING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER (A.O.) MADE AN ADDITION OF RS.5,00,000/ - U/S 68 OF THE INCOME TAX ACT, 1961 (THE ACT). THE LD.CIT(A) CONFIRMED THE ADDITION BY MEANS OF AN EX PARTE ORDER. HAVING REGARD TO THE FACTS OF THE INSTANT CASE AND THE REASONS ADVANCED BY THE LD. A.R. FOR THE ABSENCE OF THE ASSESSEE DURING THE COURSE OF FIRST APPELLATE PROCEEDINGS, WITH WHICH I AM SATISFIED, IT IS CONSIDERED EXPEDIENT THAT THE ENDS O F JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD.CIT(A). I ORDER ACCORDINGLY. THE LD.CIT(A) IS DIRECTED TO PASS THE O RDER AFRESH AFTER AFFORDING THE ASSESSEE A DUE OPPORTUNITY OF HEARING. 3 4 . IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15 . 09.2016 . SD/ - [R.S. SYAL] ACCOUNTANT MEMBER DATED: 15 .09.2016 . MANGA COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT BY ORDER AR, ITAT, NEW DELHI. 4 DATE 1. DRAFT DICTATED ON 14.9..2016 2. DRAFT PLACED BEFORE THE AUTHOR 15.9.2016 3. APPROVED DRAFT COMES TO THE SR.PS/PS 15.9.16 4. FILE SENT TO THE BENCH CLERK 5. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 6. DATE ON WHICH FILE GOES TO THE AR 7. DATE OF DISPATCH OF ORDER.