Shri Manendra Sharma, New Delhi V. ITO, New Delhi

ITA 4609/DEL/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6633 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 16-12-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 18-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PEEYUSH SONKAR
• Assessee Lawyers: S R WADHWA
• Keywords: Set aside
• Section: 250; 68; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESI DENT AND SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA NO.4609/DEL/2010 ASSESSMENT YEAR : 2005-06 MANENDRA SHARMA, 912/58, LEKHU NAGAR, TRI NAGAR, NEW DELHI. PAN : AUSPS8910M VS. ITO, WARD 46 (2), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.R. WADHWA, ADVOCATE REVENUE BY : SHRI PEEYUSH SONKAR, SR. DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE ORDER OF THE CIT (A) DATED 26 TH AUGUST, 2010 PASSED FOR ASSESSMENT YEAR 2005-06. 2. ACCORDING TO THE FIRST GROUND OF APPEAL, THE ASSESSEE HAS PLEADED THAT LEARNED CIT (A) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE. THE ASSESSEE FURTHER PLEADED THAT LEARNED CI T (A) HAS ERRED IN CONFIRMING THE ADDITION OF ` 7,22,500/- WHICH WA S ADDED U/S 68 OF THE INCOME-TAX ACT. ACCORDING TO THE ASSESSEE, LEARNED CIT (A) HAS DISMISSED THE APPEAL ON ACCOUNT OF NON-PROSECUTION INSTE AD OF DECIDING THE ISSUES ON MERIT. 3. LEARNED DR, ON THE OTHER HAND, CONTENDED THAT LE ARNED FIRST APPELLATE AUTHORITY HAS GIVEN SUFFICIENT OPPORTUNITY. THE APPEAL WAS LISTED ON A NUMBER OF OCCASIONS, BUT, THE ASSESSEE DID NOT COOPERATE WITH THE LEARNED CIT (A). THEREFORE, LEARNED FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL. ITA NO.4609/DEL/2010 2 4. WE HAVE DULY CONSIDERED THE RIVAL CONTENTIONS AND GONE THROUGH THE RECORD CAREFULLY. SUB-SECTION 6 OF SECTION 250 MANDATE THE LEARNED CIT (A) TO DETERMINE THE POINTS OF DISPUTE AN D, THEREAFTER, RECORD REASONS ON THOSE POINTS. LEARNED CIT (A) IS BOUN D TO DECIDE THE APPEAL ON MERIT EVEN IF IT IS AN EX PARTE DECISION. IN THE PRESENT CASE, LEARNED CIT (A) HAS DISMISSED THE APPEAL FOR WANT OF PR OSECUTION. THUS, THE ORDER OF THE LEARNED FIRST APPELLATE AUTHOR ITY IS NOT SUSTAINABLE. WE SET ASIDE THE IMPUGNED ORDER AND RESTOR E THE ISSUES TO THE FILE OF LEARNED FIRST APPELLATE AUTHORITY. 5. BEFORE PARTING WITH THE ORDER, WE WOULD LIKE TO MAKE A MENTION THAT THE ASSESSEE SOUGHT ADJOURNMENT BEFORE THE LEARNED FIRST APPELLATE AUTHORITY FOR ONE REASON OR THE OTHER WHIC H INDICATE THAT HE HAS FAILED TO COOPERATE WITH THE LEARNED FIRST APPELL ATE AUTHORITY FOR EARLY DISPOSAL OF HIS APPEAL. WE DIRECT THE ASSESSEE TO C OOPERATE WITH THE LEARNED FIRST APPELLATE AUTHORITY AND NOT TO SEEK MORE THAN TWO ADJOURNMENTS. THE LEARNED CIT (A) SHALL DISPOSE OF THE APPEAL OF THE ASSESSEE AFTER PROVIDING DUE OPPORTUNITY OF HEARING. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.12.20 10. SD/- SD/- [G.E. VEERABHADRAPPA] [RAJPAL YADAV] VICE PRESIDENT JUDICIAL MEMBER DATED, 16.12.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES