Sh. Mahender Singh, Haryana V. ITO, Narnaul

ITA 6712/DEL/2014

• Counselvise Citation: 671220114 RSA 2014
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 14-07-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 10-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Assessee Lawyers: AMIT GOEL
• Keywords: Depreciation; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO: 6712/DEL/2014 ASSTT. YEAR : - 2010-11 MAHENDER SINGH VS. ITO PROP M/S. SURENDRA FILING STATION, WARD-2, C/O SURENDRA IRON STORE, NARNAUL MANDI ATELI, TEHSIL & DISTT. MOHINDERGARH, HARYANA (PAN BEEPS4209A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT GOEL, CA RESPONDENT BY :SHRI MANOJ KUMAR CHOPRA, SR. DR DATE OF HEARING :14.7.2015 DATE OF PRONOUNCEMENT : 17 .7.2015 O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DI RECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 22.9.20 14 FOR THE ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS :- 2. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN L AW, THE ALLEGED REASONS GIVEN BY LD. CIT(A) FOR DISMISSING THE APPEAL EXPARTE ARE FA CTUALLY ERRONEOUS AND NON-EXISTENT AS NO NOTICE(S) FOR HEARING OF APPEAL WAS/WERE SERV ED ON THE APPELLANT. 3. 'ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN L AW, THE ORDER PASSED BY LD. CIT(A) IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE AS THE ORDER HAS BEEN PASSED BY CIT(A) WITHOUT PROVIDING OPPORTUNITY TO THE APPELLA NT AND HENCE THE SAID ORDER PASSED BY CIT(A) IS NOT SUSTAINABLE. 4. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE ORDER PASSED BY LD. CIT (A) IS NON- SUSTAINABLE AS, IN TERMS OF PROVISIONS OF SECTION 250/251 OF INCOME TAX ACT, 1961, THE CIT(A) HAS NO POWER TO PASS AN EX-PA RTE ORDER AND THE CIT(A) ERRED ITA NO. 6712/DEL/2014 MAHENDER SINGH VS. ITO 2 IN NOT DECIDING / ADJUDICATING, ON MERITS, THE VARI OUS GROUNDS OF APPEAL RAISED BEFORE HER . 5. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE ADDITION OF RS.108000/- MADE BY A.O. ON ACCOUNT OF ALLEGED CASH DEPOSIT IN BANK IS ERRONEOUS AND CIT(A) SHOULD HAVE DELETED THE SAME. 6. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE ADDITION / DISALLOWANCE OF RS.41,455/- MADE BY THE ASSESSING OFFICER OUT OF CA R EXPENSES, DEPRECIATION, TELEPHONE EXPENSES AND MISCELLANEOUS EXPENSES ON AC COUNT OF ALLEGED PERSON USER IS ERRONEOUS AND LD.CIT(A) SHOULD HAVE DELETED THE SAME. 2. WE HAVE HEARD SHRI MANOJ KUMAR CHOPRA, S R. DR ON BEHALF OF THE REVENUE AND SHRI AMIT GOEL ON BEHALF OF THE ASSESSEE. 3. ON A CAREFUL CONSIDERATION OF THE FACTS A ND CIRCUMSTANCES OF THE CASE AND A PERUSAL OF THE PAPERS ON RECORD AND THE ORDERS OF T HE AUTHORITIES BELOW I HOLD AS FOLLOWS :- 4. THE FIRST APPELLATE AUTHORITY HAS PASSED A N EX PARTE ORDER AND HAS DISMISSED THE APPEAL FOR NON PROSECUTION. THE LAW MANDATES TH AT THE APPEAL SHOULD BE DISPOSED OFF ON MERITS AND NOT FOR NON-PROSECUTION. HENCE I RESTORE THE MATTER TO THE FILE OF THE FIRST APPELLATE AUTHORITY WITH A DI RECTION TO DISPOSE OFF THE CASE ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASS ESSEE. THE AO IS DIRECTED TO APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (A ) ON 21.9.2015 AND COOPERATE IN DISPOSAL OF THE APPEAL. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2015. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 17 TH JULY, 2015 VEENA ITA NO. 6712/DEL/2014 MAHENDER SINGH VS. ITO 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 14.7.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 16.7.2 015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER