Anil Khosla, Faridabad V. ITO ward 54(1), New Delhi

ITA 6386/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8133 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANI BANSAL

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-2 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO.6386/DEL/2019 ASSESSMENT YEAR : 2013-14 ANIL KHOSLA, 460/731, BADKHAL PAL ROAD, FARIDABAD, HARYANA-121001. PAN-AAGPK5998M VS ITO, WARD-54(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY MS. SHIVANI BANSAL, SR.DR DATE OF HEARING 06.01.2021 DATE OF PRONOUNCEMENT 1 8 . 01.2021 ORDER PER R.K.PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX-PARTE ORDER DATED 19.06.2019 OF CIT(A)-18, NEW DELHI RELATING T O ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BAS IS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD.SR.DR. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND ENGAGED IN THE BUSINESS OF TRANSPORTATION THROUGH H IRING OF TRUCKS. HE FILED HIS RETURN OF INCOME ON 25.09.2013 DECLARING INCOME OF RS.8,34,850/-. THE ITA NO.6386/DEL/2019 2 | P A GE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143( 3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) ON 21.03.2016 DETERMININ G THE TOTAL INCOME OF THE ASSESSEE AT RS.25,17,080/- BY MAKING VARIOUS ADDITI ONS/DISALLOWANCES. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE BEFOR E THE CIT(A) DESPITE SERVICE OF NOTICES, THE CIT(A) FOLLOWING THE DECISI ON OF HONBLE SUPREME COURT IN THE CASE OF CIT VS B. N. BHATTACHARYA (199 7) 118 ITR 461 (SC) AND DECISION OF DELHI TRIBUNAL IN THE CASE OF CIT VS MU LTIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 (DEL.) DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE I S IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE LD. SR. DR AND PERUSED THE ORDE RS OF THE ASSESSING OFFICER AND THE CIT(A). IT IS AN ADMITTED FACT THA T DESPITE OPPORTUNITIES GRANTED BY THE CIT(A), THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE FOR WHICH THE CIT(A) WAS CONSTRAINED TO PA SS THE EX-PARTE ORDER, DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. HOWEVER, HE HAS NOT DECIDED THE APPEAL ON MERIT WHICH HE IS REQUIRE D TO DO. AS PER PROVISIONS OF SECTION 250(6) OF THE ACT, THE ORDER OF THE CIT(A) DISPOSING THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. SINCE THE LD.CIT(A) HAS NOT DECIDED THE APPEAL ON MERIT, WHICH HE IS REQRUE D TO DO, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT APPROPRIATE TO RESTORE THE ISSUE TO THE F ILE OF LD. CIT(A) WITH THE ITA NO.6386/DEL/2019 3 | P A GE DIRECTION TO GRANT ONE LAST OPPORTUNITY TO THE ASSE SSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW BY PA SSING A SPEAKING ORDER. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE LD. CIT(A) AND SUBSTANTIATE HIS CASE FAILING WHICH THE LD.CIT(A) I S AT LIBERTY TO PASS AN APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT AC CORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2021. SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED:- 18.01.2021 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI