Sudhakar Tiwari, New Delhi V. ACIT, Circle- 44(1), New Delhi

ITA 6552/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0451 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 12-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NO: 6552/DEL/2018 / ASSESSMENT YEAR: 2013-14 SUDHAKAR TIWARI, RZF/583-LAL BAHADUR SHASTRI MARG, RAJ NAGAR-PART-II, PALAM COLONY, NEW DELHI PAN-AELPT9639P .......... /APPELLANT VS THE ACIT, CIRCLE-44(1), DELHI . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SH. SARAS KUMAR, SR. DR / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGAI NST ORDER OF CIT(A)- 15, DELHI, DATED 30/07/2018 RELATING TO ASSESSMENT YEAR 2013-14. 2 ITA NO.6552/DEL/2018 ASSESS MENT YEAR: 2013-14 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEAL EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE F IND THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF HEARING AND WITHOUT GOING INTO THE MERITS OF THE CA SE. 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 LD. DR FOR THE REVENUE AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOM E TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE T HE APPEAL AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING T HE APPEAL, 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 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 PPEAL 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 THE PRESENT APPEAL, WE FIND THAT THE 3 ITA NO.6552/DEL/2018 ASSESS MENT YEAR: 2013-14 CIT(A) HAS DISMISSED THE APPEAL EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEAL BY PASSING REASONED ASSESSMENT OR DER. 6. THE PRESENT APPEAL IS FILED AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL IN LIMINE , ON THE GROUND THAT THE ASSESSEE HAD ONLY FILED TH E MEMO OF APPEAL MANUALLY AND NOT ELECTRONICALLY. WE FIND THAT NO REASONABLE OPPORTUNITY HAS BEEN AFFORDED TO THE ASSESSEE IN TH IS REGARD, ACCORDINGLY WE REMIT THE MATTER BACK TO THE FILE OF CIT(A) WITH DIRECTIONS TO ALLOW REASONABLE OPPORTUNITY TO THE ASSESSEE TO FURNISH T HE APPEAL BEFORE THE CIT(A) ELECTRONICALLY. THE ASSESSEE IS ALSO DIRECT ED TO COMPLY WITH OUR DIRECTIONS. THE CIT(A) SHALL DECIDE THE MERITS OF T HE ISSUE RAISED IN ACCORDANCE WITH LAW, AFTER AFFORDING REASONABLE OPP ORTUNITY OF BEING HEARD. 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 APPEAL IS THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 8. HENCE THIS APPEAL IS RESTORED BACK TO THE FILE O F CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUN ITY 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 THIS APPEAL IS THUS DECIDED IN FAVOUR 4 ITA NO.6552/DEL/2018 ASSESS MENT YEAR: 2013-14 OF ASSESSEE. SINCE THE APPEAL IS BEING DECIDED ON T HE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 9. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019. SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI