Davinder Kalra, New Delhi V. ITO, Ward-41(5), New Delhi

ITA 5069/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2868 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Unexplained cash credit; Opportunity of being heard; Set aside
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.5069/DEL./2018 ASSESSMENT YEAR 2014-2015 SHRI DAVINDER KALRA, 7/63, MOTI NAGAR, NEW DELHI. PIN 110 015. PAN AALPK0274H VS., THE INCOME TAX OFFICER, WARD-41(5), CIVIC CENTRE, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 21.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-31, NEW DELHI, DATED 31.05.2018, FOR THE A.Y. 2014-2015. 2. IN THIS CASE THE A.O. MADE THE ADDITION OF RS.12,56,042/- ON ACCOUNT OF UNEXPLAINED CREDIT UND ER SECTION 68 OF THE I.T. ACT. THE ASSESSEE, HOWEVER, DID NOT APPEAR BEFORE THE LD. CIT(A) DESPITE ISSUE OF SEVER AL NOTICES. 2 ITA.NO.5069/DEL./2018 SHRI DAVINDER KALRA, NEW DELHI. THE LD. CIT(A) IN VIEW OF THESE FACTS CONFIRMED THE ADDITION AND DISMISSED THE APPEAL OF ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED PO ST. 4. I HAVE HEARD THE LD. D.R. AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 5. A CCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DET ERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EV EN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING R EASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE L D. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAIN ED IN LAW. 6. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), NEW DELHI AND RESTORE THE APPE AL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION 3 ITA.NO.5069/DEL./2018 SHRI DAVINDER KALRA, NEW DELHI. IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUF FICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. 4 ITA.NO.5069/DEL./2018 SHRI DAVINDER KALRA, NEW DELHI. DATE OF DICTATION 21.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 28.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER.