Sh. Munish Arora, Chandigarh V. ACIT, CC-II, Chandigarh

ITA 535/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2962 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K GARG
• Keywords: Business income
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SHRI. SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS.534 & 541/CHD/2018 ASSESSMENT YEAR: 2008-09 SH. MUNISH ARORA, VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. AEXPA3762N (APPEALS AGAINST THE ORDER OF CIT(A) -3,GURGAON DAT ED 29.12.2017 & 23.2.2018 RESPECTIVELY ) ITA NOS.535 TO 538/CHD/2018 ASSESSMENT YEARS: 2009-10 TO 2012-13 SH. MUNISH ARORA, VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. AEXPA3762N (ALL APPEALS AGAINST THE SEPARATE ORDERS OF CIT(A) -3,GURGAON DATED 29.12.2017) ITA NOS.539 & 542/CHD/2018 ASSESSMENT YEAR: 2013-14 SH. MUNISH ARORA, VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. AEXPA3762N (APPEALS AGAINST THE ORDER OF CIT(A) -3,GURGAON DAT ED 29.12.2017 & 23.2.2018 RESPECTIVELY ) ITA NOS.540 & 543/CHD/2018 ASSESSMENT YEAR: 2014-15 SH. MUNISH ARORA, VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. AEXPA3762N ITA NOS.534 TO 551/CHD/2018- SH. MUNISH ARORA & SMT. PRIYA ARORA, CHANDIGARH 2 (APPEALS AGAINST THE ORDER OF CIT(A) -3,GURGAON DAT ED 29.12.2017 & 23.2.2018 RESPECTIVELY ) ITA NOS.544 TO 547/CHD/2018 ASSESSMENT YEARS: 2009-10 TO 2012-13 SMT. PRIYA ARORA VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. ACKPA6762B (ALL APPEALS AGAINST THE SEPARATE ORDERS OF CIT(A) -3,GURGAON DATED 29.12.2017 ITA NOS.548 & 550/CHD/2018 ASSESSMENT YEAR: 2013-14 SMT. PRIYA ARORA VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. ACKPA6762B (APPEALS AGAINST THE ORDER OF CIT(A) -3,GURGAON DAT ED 29.12.2017 & 23.2.2018 RESPECTIVELY ) & ITA NOS.549 & 551/CHD/2018 ASSESSMENT YEAR: 2014-15 SMT. PRIYA ARORA VS. THE ACIT 2175, 2 ND FLOOR, SECTOR 15-C CC-II CHANDIGARH CHANDIGARH PAN NO. ACKPA6762B (APPEALS AGAINST THE ORDER OF CIT(A) -3,GURGAON DA TED 29.12.2017 & 23.2.2018 RESPECTIVELY ) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. TEJ MOHAN SINGH, ADVOCATE REVENUE BY : SH. J.K. GARG, CIT DR DATE OF HEARING : 02/08/2018 DATE OF PRONOUNCEMENT : 24.08. 2018 ITA NOS.534 TO 551/CHD/2018- SH. MUNISH ARORA & SMT. PRIYA ARORA, CHANDIGARH 3 ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE SA ME ASSESSEE FOR DIFFERENT ASSESSMENT YEARS. SINCE THE FACTS AND ISSUES INVOLVED IN ALL THE APPEALS ARE IDENTICAL AND EVEN IDENTICAL / INTERLINKED GROUNDS OF APPEALS HAVE BEEN TAKEN, HE NCE, THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY TH IS COMMON ORDER. 2. FOR THE SAKE OF CONVENIENCE, ITA NO. 534/CHD/2018 FOR 2008- 09 IS TAKEN AS A LEAD CASE. THE ASSESSEE IN THIS AP PEAL HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE ORDER OF THE LD. CIT(A)-3 IS NOT A SPEAKIN G ORDER, IS ERRONEOUS, ARBITRARY, OPPOSED TO LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A)-3 HAS GROSSLY ERRED IN ADDING T HE AMOUNT OF RS. 1,61,382/- ON ACCOUNT OF INCREASE IN BUSINESS INCOME DECLARED BY THE ASSESSEE. 3. THAT THE LD. CIT(A)-3 HAS WRONGLY DISALLOWED RS. 71,950/- ON ACCOUNT OF PAYMENTS EXCEEDING THE LIMIT S SPECIFIED U/S 40A(3), 4. THAT THE LD. CIT(A)-3 HAS ERRED IN DISALLOWING DEDUCTION CLAIMED UNDER CHAPTER VI-A TO THE TUNE OF RS. 77,500/-. 5. THAT THE LD. CIT(A)-3 HAS WRONGLY DISALLOWED CREDIT OF TDS OF RS. 1,81,185/- THOUGH THE INCOME AGAINST THE TDS DEDUCTED HAS BEEN ACCOUNTED FOR IN THE ASSESSEE S INCOME. 6. THAT THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER, T O AMEND OR VARY FROM THE AFORESAID GROUNDS OF APPEAL AT OR BEFORE THE TIME OF HEARING OF THE SAID APPEAL. ITA NOS.534 TO 551/CHD/2018- SH. MUNISH ARORA & SMT. PRIYA ARORA, CHANDIGARH 4 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) AND S UBMITTED THAT THE SAME IS AN EX-PARTE ORDER OF THE CIT(A). HE HAS FUR THER SUBMITTED THAT THOUGH IT HAS BEEN MENTIONED BY THE CIT(A) THA T THE NOTICES WERE ISSUED / SERVED UPON THE ASSESSEE, HOWEVER, NO SUCH NOTICE OF DATE OF HEARING OF APPEAL WERE EVER SERVED UPON TH E ASSESSEE. HE HAS FURTHER SUBMITTED THAT EVEN THE APPEAL OF THE ASSES SEE HAS BEEN DISMISSED FOR NON-APPEARANCE AND NO FINDINGS HAS BE EN RETURNED BY THE CIT(A) IN RESPECT OF THE CASE ON MERITS. 4. IT IS PERTINENT TO MENTION HERE THAT THESE APPEA LS WERE FIXED FOR HEARING 01.08.2018. THE LD. DR WAS DIRECTED TO C ALL FOR THE RECORD OF CIT(A) ESPECIALLY ABOUT THE SERVICE OF NOTICE OF HEARING OF THE APPEAL ON THE ASSESSEE FIXED FOR 2.8.2008 BEFORE C IT(A). HOWEVER, TODAY NO SUCH RECORD HAS BEEN FURNISHED AND MORE TI ME HAS BEEN SOUGHT IN THIS RESPECT. HOWEVER, WE FIND THE ANOTH ER FACT ON THE FILE IS THAT THE IMPUGNED ORDER OF THE CIT(A) IS NOT AN ORDER ON MERITS, RATHER, IT IS A SIMPLE DISPOSAL OF THE APPEAL FOR WANT OF PROSECUTION. THE POWERS OF THE CIT(A) ARE CO-TERMINUS WITH THAT OF THE ASSESSING OFFICER AND HE WAS SUPPOSED TO DECIDE THE ISSUE ON MERITS EVEN OTHERWISE. 5. CONSIDERING THE ABOVE OVER ALL FACTS AND CIRCUMS TANCES OF THE CASE, IN OUR VIEW, THE INTEREST OF JUSTICE WILL BE WELL SERVED IF THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR D ECISION AFRESH ON MERITS, IN ACCORDANCE WITH LAW. WE ORDER ACCORDIN GLY. NEEDLESS TO SAY THAT CIT(A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO ITA NOS.534 TO 551/CHD/2018- SH. MUNISH ARORA & SMT. PRIYA ARORA, CHANDIGARH 5 PRESENT HIMSELF / HERSELF OR THROUGH HIS / HER COU NSEL ON THE DATE OF HEARING AND THE ASSESSEE WILL ALSO COOPERATE AND W ILL NOT CONTRIBUTE TO ANY UNNECESSARY ADJOURNMENT OF THE CASE SINCE THE FACTS AND ISSUE INVOLVED IN ALL THE APPEA LS ARE IDENTICAL AND INTERLINKED, HENCE, ALL THE APPEALS A RE ACCORDINGLY RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AF RESH IN THE ABOVE TERMS. IN VIEW OF THIS, ALL THE CAPTIONED APPEALS ARE TREA TED AS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 24.08.2018 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24.08. 2018 RKK COPY TO: THE APPELLANT THE RESPONDENT THE CIT THE CIT(A) THE DR