ARADHANA TEWARI, NEW DELHI V. DCIT, CENTRAL CIRCLE- 13, NEW DELHI

ITA 5665/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1993 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJOG KAPOOR SR DR
• Assessee Lawyers: RAJENDRA HANDA
• Keywords: Set aside
• Section: 153A; 144

Judgement Text

PAGE | 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI R.K. PANDA, AM / ITA NOS. 5665 TO 5667/DEL/2017 / ASSESSMENT YEARS: 2006-07 TO 2008-09 ARADHANA TEWARI, .......... /APPELLANT 6, SOUTHERN AVENUE, MAHARANI BAGH, NEW DELHI-110065 PAN-ADCPT9875B VS DCIT, CENTRAL CIRCLE-13, . /RESPONDE NEW DELHI !'# /APPELLANT BY :SH. RAJENDRA HANDA, CA !'# /RESPONDENT BY : SH. SANJOG KAPOOR, SR. DR $%!&'( / DATE OF HEARING : 28.11.2019 )* !&'( / DATE OF PRONOUNCEMENT: 29.11.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEALS ARE FILED BY THE SAME ASSESSEE AGAINST ORDERS OF CIT(A)-35, RELATING TO ASSESSMENT YEARS 2006-07 TO 2008-09 AGAINST RESPECTIVE ORDERS PASSED BY THE AO UNDER SECTION 14 4 R.W.S. 153A OF THE ACT. PAGE | 2 2. THE PRESENT BUNCH OF APPEALS HAVE BEEN LISTED FO R HEARING AND WE PROCEED TO DECIDE THE SAME BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. IN THIS BUNCH OF APPEALS, THE ASSESSEE IS AGGRIE VED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 4. 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. 5. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE ACT, IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE RE ASONS FOR THE DECISION. WHILE DECIDING THE APPEALS, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 118 ITR 461 (SC) AND LATE TU KOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTAN CES, WHERE THE CIT(A) HAD DISMISSED THE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) W HILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO PROVIDE REASONS FOR COMING TO T HE CONCLUSION AND IN THE PAGE | 3 ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT BUNCH OF APPEALS, WE FIND THAT THAT THE CIT(A) HAS DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPE ALS BY PASSING REASONED ASSESSMENT ORDER. 7. 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 . 8. HENCE THIS BUNCH OF APPEALS ARE RESTORED BACK TO THE FILE OF RESPECTIVE CIT(A)/S TO DECIDE THE ISSUE ON MERITS AFTER AFFORD ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELI MINARY ISSUE RAISED IN ALL THE APPEALS IS THUS DECIDED IN FAVOUR OF ASSESS EE. SINCE THE APPEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE WE ARE NOT A DDRESSING THE ISSUE RAISED ON MERIT. 9. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF NOVEMBER, 2019. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA) #(, #(, #(, #(, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED : 29 TH NOVEMBER, 2019 SH PAGE | 4 #+!&-.#-&/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $0 1 2 / THE CIT(A) 4. $3 $0 / THE PR. CIT 5. 6. -45& 6 6 / DR, ITAT, DELHI 578%/ GUARD FILE. #+$ #+$ #+$ #+$ / BY ORDER , -&& // TRUE COPY // :;,< , 6 ASSISTANT REGISTRAR, ITAT, DELHI