Appeal Details
Counselvise Citation
[2017] 127 COUNSELVISE.COM (IT) 3912 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-10-2017
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
A
Assessment Year
2011-2012
Appeal Filed On
15-09-2016
Judgement Text
1 ITA NO. 4941/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 4941/DEL/201 6 ( A.Y 2011-12) ANIL VILLAGE-105, KNODALI BANGAR, P. O. KASNA, GREATER NOIDA UTTAR PRADESH ARWPA7459G (APPELLANT) VS ITO WARD-3(1) NOIDA (RESPONDENT) APPELLANT BY NONE PRESENT RESPONDENT BY SH. B. RAMANULUJU, SR. DR ORDER PER SUCHITRA KAMBLE, JM THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORD ER DATED 29/07/2016 PASSED BY CIT(A)-1, NOIDA. 2. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE. SINCE THE CIT(A) PASSED EX-PARTE ORDER, THE MATTER IS TAKEN UP FOR H EARING. THE GROUNDS OF APPEAL ARE AS UNDER:- L (I). THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, EXPARTE ORDER PASSED BY CIT(A) IS ILLEGAL AND ARBITRARY AS SAME I S IN TOTAL DISREGARD TO PROVISIONS OF SEC. 250(6) OF THE I.T. ACT, 1961. II. THAT EVEN OTHERWISE EX-PARTE APPELLATE ORD ER WAS PASSED WITHOUT SERVICE OF NOTICE AND AS SUCH SAME WAS WITHOUT PROP ER & REASONABLE OPPORTUNITY TO THE APPELLANT. 2(I). THAT THE CIT(A) HAS ERRED IN CONFIRMING ADDIT ION OF RS. 1,29,59,000/- MADE BY THE ASSESSING OFFICER ON MECHANICAL BASIS B Y TAKING AGGREGATE VALUE OF VARIOUS CASH DEPOSITS IN THE BANKS WITHOUT TAKIN G INTO CONSIDERATION NATURE DATE OF HEARING 23.10.2017 DATE OF PRONOUNCEMENT 24.10.2017 2 ITA NO. 4941/DEL/2016 OF THE ENTRIES AND CORRESPONDING DEBIT ENTRIES. (II) THAT WHOLE BASIS OF ADDITION IS ILLEGAL, ARBIT RARY AND WITHOUT PROPER APPRECIATION OF FACTS. 3(I). THAT ON THE FACTS AND CIRCUMSTANCES OF THE CA SE, THE CIT(A) HAS ALSO ERRED IN CONFIRMING ADDITION OF RS. 2,66,220/- BEIN G 10% OF THE CREDITS ENTRIES IN THE BANK ACCOUNT THROUGH ACCOUNT PAYEE CHEQUES. (II) THAT THE ADDITION IS ILLEGAL, ARBITRARY AND WI THOUT ANY BASIS. 4. THAT ON THE FACTS AND CIRCUMSTANCE OF THE CASE, THE RE IS NO JUSTIFICATION FOR NON ACCEPTANCE OF CLAIM OF STATUTORY DEDUCTION U/S. 80C TO THE EXTENT OF RS. 38,200/- EVEN THOUGH SAME IS DULY SUPPORTED BY PAYM ENT RECEIPTS. 5. THAT ORDERS OF THE LOWER AUTHORITIES ARE NOT JUS TIFIED ON FACTS AND SAME ARE BAD IN LAW. 3. THE LD. DR SUBMITTED THAT THE ASSESSING OFFICER HAS RIGHTLY MADE AN ADDITION AFTER GIVING DUE OPPORTUNITY TO THE ASSESS EE. THE ASSESSEE FAILED TO AVAIL THE OPPORTUNITY OF BEING HEARD BEFORE THE CIT (A) AND THE CIT(A) RIGHTLY DISMISSED THE APPEAL OF THE ASSESSEE. 4. WE HAVE HEARD LD. DR AND PERUSED THE CIT(A)S ORDER DATED 29/07/2016. FROM THE PERUSAL OF THE RECORDS, IT CAN BE SEEN THA T BEFORE THE CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A) DEC IDED THE MATTER EX-PARTE WITHOUT GOING INTO MERITS OF THE CASE. THEREFORE, IN THE INTEREST OF JUSTICE, THIS MATTER IS REMITTED BACK TO THE CIT(A) FOR DECIDING ALL THE ISSUES ON MERIT. NEEDLESS TO SAY, PROPER HEARING SHOULD BE GIVEN TO THE ASSESSEE. 5. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSE ORDER PRONOUNCED IN THE OPEN COURT ON 24TH OCTOBE R, 2017 . SD/- SD/- (N. K. SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 24/10/2017 R. NAHEED * 3 ITA NO. 4941/DEL/2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 23/10/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 24/10/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 24.10.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 24.10.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO. 4941/DEL/2016
