Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 6592 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 11 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-06-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
G
Assessment Year
2009-2010
Appeal Filed On
08-07-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.5950/DEL/2019 Assessment Year 2009-10 Shri Vineet Khunger, 1903, Kalyposo Tower No.3, Jaypee Wish town, Sector-128, Noida. Income Tax Officer, Ward-2(5), Noida. TAN/PAN: AHFPK2342D (Appellant) (Respondent) Appellant by: Shri H.C. Prashar, Adv. Shri Hitaishi Prashar, Adv. Respondent by: Shri Abhishek Kumar, Sr.DR Date of hearing: 31 05 2022 Date of pronouncement: 16 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The ca pt io ne d ap p eal ha s b een f i le d b y t he As se ss ee a g ain st the or der of the C o mmi ss io ner of In co me T ax ( Ap pe als)- I, N oi da (‘C IT (A )’ in s ho rt ) d ate d 29 .1 1. 20 18 ar isi n g f ro m the ass es s men t ord er d at ed 2 8. 12 .2 01 6 pa sse d b y the As ses si ng Of f icer ( AO ) un der Sec ti on 14 3( 3) r .w .s. 14 7 of th e In c o me Ta x A ct, 196 1 (t he Act ) con ce rn in g AY 2 00 9-1 0. 2. As p er it s g ro un ds of appea l, t he a ss ess ee h as cha ll en g ed th e dis al lo wa nc e of in t ere st of Rs. 7, 86 ,6 9 6/- b y t he Asse ss i ng Of f ic er inc ur re d on ho us in g l oa n f r o m I CI CI ban k. 3. W it h th e a ss is tan c e of t he ld . c ou ns el f or t he as se sse e , w e ob ser ve th at th e i mp ug ne d o rde r of the CI T( A) is ex -p art e i n t he abs en ce of th e a ss ess ee . T he CI T( A) ha s d is po se d of t he a p pea l I.T.A. No.5950/Del/2019 2 aga in st t he a ss es se e mai nl y on t he p re mis e th at t he a s ses se e ha s f aile d t o co rr ob or at e h is g rie va nc e wi t h a n y s ub st an ti ve e vid en ce . 4. On a r ea di ng of t he i mpu gn ed or de r of th e CI T(A ), w e ar e inc li ne d to agr ee w ith the pl ea t ak en on b eh alf of the a s ses se e th at the or de r pa ss ed b y t h e C IT (A ) i s c r yp ti c a nd no n de scr ip t. Th e i mpu gne d or de r d oes n ot co nt ai n t he f a ctu al mat rix in p ro per per sp ec ti ve in t he b ack dr op of wh ich t he co nc lu si on ha s b een d ra wn . 5. Seco n d ly , in th e in stan t case , th e firs t ap p el la te o rd er is cla i med to h av e b een p assed o n 2 9 .11 .2 0 18 wh ereas th e o rd er h as b een serv ed /co mmu n icated to th e a ssessee o n 1 3 .0 5 .20 19 , i.e ., after an in o rd in ate d elay o f six mo n t h s. Su ch in o rdin ate d elay h as p ro p en sity to in d uce d isq u ie t in th e min d o f th e tax p a y er an d cast asp ersio n s o n th e fair co n d u ct o n th e p art o f rev enu e. T h e CIT(A) is ex p ec ted to fo l l o w th e g u id in g p rin cip les in l etter an d sp irit as p ro v id ed in CBDT In stru ctio n No .2 0 /2 0 03 d ated 2 3 .1 2.20 0 3 wh ich was reit erat ed v id e CBDT l et ter F.No .2 7 9 /Misc . 5 3 /20 03 ITJ d ated 1 9 .0 6 .20 1 5 . An o th er co mmu n ic at io n F.No . DGIT (Vig .) /HQ /SF/Ap p eals /2 0 1 7 -1 8 /9 9 59 d ated 0 8 .0 3 .2 01 8 was y et ag ain issu ed b y CBDT to g iv e imp e tu s to t i mely d isp atch o f o rd ers p assed by CIT(A) to sh u n an y su sp icio u s ab ou t b ack d atin g an d ma la fid e in ten t . 6. W e t h us f in d t ra ct ion in th e p le a of the as se ss ee th at suc h bel at ed ser vi ce of firs t a pp ell at e o rd er doe s c as t s o me a s per si on s o n f air pl a y. H ow eve r wi th ou t go in g in to a n y s uc h co ntr ove rs y, we con si de r i t e xp ed i ent to re st or e t he iss ue ba ck to t he f ile of t he CI T( A) f o r d en ov o adj ud ic at io n i n acc ord an ce w it h l aw a f ter giv in g pro pe r o pp or tu ni t y to th e a ss es se e i n th is re gar d. T he ass es se e i s als o c au ti one d t o dil ig en tl y at te nd t he f ir st a pp ella te pro ce ed in gs and e xte nd f ul l c o- ope ra ti on in t he in qui r y a nd ex pl an ati on as ma y I.T.A. No.5950/Del/2019 3 be s ou gh t b y t he CI T( A). W i th t he s e ob ser va ti on s, the i mp ug ne d ord er of th e C IT (A ) is se t a si de an d r est or ed ba ck to th e f ile of t he CI T( A) f o r f re sh a d jud ic at io n i n ac co r dan ce w it h l aw . 7. In t he re su lt , th e app eal of the a sse ss ee i s al lo we d f or sta ti st ica l pu rp os es . Order pronounced in the open Court on 16/06/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /06/2022
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