Abhay Maheshwari, New Delhi V. DCIT, Central Circle, Noida

ITA 538/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0364 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI ! ! ! ! ' '' ' ' '' '! ! ! ! % % % % & & & & BEFORE MS. SUSHMA CHOWLA, JM & SH .R.K.PANDA, AM ! ! ! !' '' ' / ITA NOS.537 TO 540/DEL/2018 '' '' '' '' / ASSESSMENT YEARS : 2010-11 TO 2013-14 ABHAY MAHESHWARI, C/O-RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI-110001. PAN-BEJPM7048Q .......... () /APPELLANT VS THE DCIT, CENTRAL CIRCLE, NOIDA. . *+() / RESPONDENT (),- / APPELLANT BY : SH.SOMIL AGARWAL, ADV. *+(),- / RESPONDENT BY : SH.S.S.RANA, CIT DR ,./% / DATE OF HEARING: 16.12.2019 01,./% / DATE OF PRONOUNCEMENT: 18 .12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT FOUR APPEALS FILED BY ASSESSEE ARE AGAINST ORDER OF CIT(A)-IV, KANPUR DATED 31.10.2017 RELAT ING TO ASSESSMENT YEARS 2010-11 TO 2013-14 RESPECTIVELY. 2 ITA NOS.537 TO 540/DEL/2018 ASSESSMENT YEARS: 2010- 11 & 2013-14 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF H EARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEA LS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING T HE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEALS FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 11 8 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THE A PPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THESE APPEA LS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEALS EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED ASSESSMENT O RDER. 3 ITA NOS.537 TO 540/DEL/2018 ASSESSMENT YEARS: 2010- 11 & 2013-14 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEALS ARE THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 7. HENCE THESE APPEALS ARE RESTORED BACK TO THE FIL E OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPE ALS ARE THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING D ECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 8. IN THE RESULT, THESE FOUR APPEALS OF THE ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) % % % % /ACCOUNTANT MEMBER /JUDICIAL MEMBER / ! DATED : 18 TH DECEMBER, 2019 . * AMIT KUMAR * 4 ITA NOS.537 TO 540/DEL/2018 ASSESSMENT YEARS: 2010- 11 & 2013-14 ,*.343.5 COPY OF THE ORDER IS FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT 3. 6 7 8 / THE CIT(A) 4. 9 6 / THE PR. CIT 5. 6. 3:;*. / DR, ITAT, DELHI ;'<5 GUARD FILE. / BY ORDER , +3.*. // TRUE COPY // >? , ASSISTANT REGISTRAR, ITAT, DELHI