Sandeep Kumar, Ghaziabad V. ITO, Ward- 1(3), Ghaziabad

ITA 4006/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6417 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SR DR
• Assessee Lawyers: MUKESH BANSAL
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, VICE PRESID ENT & SHRI R.K. PANDA, ACCOUNTANT ME MBER / ITA NO. 4006/DEL/2018 / ASSESSMENT YEAR: 2012-13 SANDEEP KUMAR, L/H LATE SMT. JAVITRI DEVI, H.NO. 340, NOOR NAGAR, GHAZIABAD PAN-CFIPD6068N ............. /APPELLANT VS. ITO, WARD-1(3), GHAZIABAD .. ! /RESPONDENT '#$ /APPELLANT BY : SH. GAURAV BANSAL, CA & SH. MUKES H BANSAL, CA !'#$ /RESPONDENT BY : SH. SARAS KUMAR, SR. DR %&''( / DATE OF HEARING : 16.1.2020 )* ''( / DATE OF PRONOUNCEMENT: 28.1.2020 / ORDER PER SUSHMA CHOWLA, VP THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CI T(A), GHAZIABAD, DATED 26.03.2018 RELATING TO ASSESSMENT YEAR 2012-1 3. / ITA NO:-4006/DEL/2018 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE T HE APPEAL AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDI NG THE APPEAL, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON PROSECUT ION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & AN OTHER 118 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED T HE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LE ARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON M ERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABS ENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. I N THE PRESENT APPEAL, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL EX-PARTE QUA THE ASSESSEE / ITA NO:-4006/DEL/2018 3 AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REAS ONED ASSESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERITS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEF ORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEA L IS THUS DECIDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERIT S OF THE ADDITION. 7. HENCE THIS APPEAL IS RESTORED BACK TO THE FILE O F CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUN ITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THIS AP PEAL IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE APPEAL IS BEING DECID ED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON ME RIT. 8. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF JANUARY, 2020. SD/- SD/- (R.K. PANDA) (SUSHM A CHOWLA) /ACCOUNTANT MEMBER /VICE PRESIDENT / DATED : 28 TH JANUARY, 2020 . SH / ITA NO:-4006/DEL/2018 4 $+' ',-$,'. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. %/ 0 1 / THE CIT(A) 4. %2 %/ / THE PR. CIT 5. 6. ,34 ' 5 5 / DR, ITAT, DELHI 46&. GUARD FILE. $+% $+% $+% $+% / BY ORDER , !,' ' // TRUE COPY // 89:; , 5 ASSISTANT REGISTRAR, ITAT, DELHI