Ashish Sahai, Ghaziabad V. ITO, Ghaziabad

ITA 4463/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6424 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 27-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 19-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: SUBHAM BANSAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-2 : NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA NO.4463/DEL/2016 ASSESSMENT YEAR : 2008-09 ASHISH SAHAI, 84-A, AKASH PLAZA, BASEMENT HALL, NEAR BANK OF BARODA, SECTOR-5, RAJENDER NAGAR, GHAZIABAD. PAN: AAWPS4990B VS. ITO, WARD 1(1), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUBHAM BANSAL, ADVOCATE DEPARTMENT BY : SHRI S.K. JAIN, SR.DR DATE OF HEARING : 27.12.2016 DATE OF PRONOUNCEMENT : 27.12.2016 ORDER PER RAJPAL YADAV, JM: THE PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 10 TH FEBRUARY, 2016 PASSED FOR ASSESSMENT YEAR 2008-09. ITA NO.4463/DEL/2016 2 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT (A) HAS ERRED IN DISMISSING HIS APPEAL FOR WANT OF PROSECUTION AND T HEREBY CONFIRMING THE ADDITION OF RS.4,63,356/- AND RS.1,09,324/- WHI CH HAVE BEEN ADDED BY THE AO ON ACCOUNT OF DISALLOWANCE OF COMMISSION AS WELL AS ON ACCOUNT OF INTEREST INCOME. 3. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, I HA VE GONE THROUGH THE RECORD CAREFULLY. SUB-SECTION (6) OF SECTION 250 C ONTEMPLATES THAT THE LD. FIRST APPELLATE AUTHORITY SHALL DETERMINE THE POINT IN DISPUTE AND, THEREAFTER, RECORD REASONS ON THOSE POINTS IN SUPPO RT OF THE CONCLUSION. IN THE IMPUGNED ORDER, THE LD. FIRST APPELLATE AUTH ORITY HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION AND THE ORDER IS NOT IN CONSONANCE WITH THE SPIRIT OF SUB-SECTION (6) OF SECTION 250. THER EFORE, I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THESE ISSUES TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION. THE AS SESSEE IS DIRECTED TO COOPERATE WITH THE CIT(A) AND NOT TO TAKE MORE THAN THREE ADJOURNMENTS. ITA NO.4463/DEL/2016 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 27.12.201 6. SD/- [RAJPAL YADAV] JUDICIAL MEMBER DATED, 27 TH DECEMBER, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.