Smt. Veena Sharma, Hoshiarpur V. Dy. CIT, Hoshiarpur

ITA 414/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7276 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG
• Assessee Lawyers: J S BHASIN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO. 414/ASR/2019 ASSESSMENT YEAR 2013-14 SMT. VEENA SHARMA, 55/12 KRISHAN NAGAR, HOSHIARPUR [PAN: ACOPS8707N] VS. DCIT, HOSHIARPUR CIRCLE, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J. S. BHASIN (ADV.) RESPONDENT BY: SH. DHEERAJ GARG (DR) DATE OF HEARING: 25.07.2019 DATE OF PRONOUNCEMENT: 26.07.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDE R OF LD. CIT(A)- 1, JALANDHAR DATED 22.03.2019 FOR A.Y 2013-14 CONFI RMING THE DISALLOWANCE OF INTEREST BY INVOKING PROVISIONS OF SECTION 36(1)(II I) OF THE ACT. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APPEA L HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A) WITHOUT GOING INTO THE MERITS OF THE DISALLOWANCE OF INTEREST. IT WAS ACCORDINGLY SUBMITTE D THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF LD. CIT(A) TO DECIDE T HE SAME ON MERITS. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY SPECIFIC OBJECTIONS WHERE THE MATTER IS SET-ASIDE TO THE FILE OF THE LD CIT(A). ITA NO. 414 /ASR/2019 SMT. VEENA S HARMA, HOSHIARPUR VS. DCIT, HOSHIARPUR 2 3. ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIN D THAT THE MATTER HAS NOT BEEN DECIDED ON THE MERITS AND THE SAME HAS BEEN DI SMISSED EX-PARTE QUA THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND F AIR PLAY, WE SET ASIDE THE MATTER TO FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2019. SD/- SD/- (N.K.CHOUDHRY) ( VIKRAM SINGH YADAV ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26.07.2019 GANESH KR. PS COPY OF THE ORDER FORWARDED TO: (1) SMT. VEENA SHARMA, HOSHIARPUR (2) DCIT, HOSHIARPUR CIRCLE, HOSHIARPUR (3) THE CIT(APPEALS)-1, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER