Sh. Deepak Chaudhary, Hisar V. ITO, Hisar

ITA 6715/DEL/2014

• Counselvise Citation: 671520114 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: 2007-2008
• Appeal Filed On: 10-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO: 6715/DEL/2014 ASSTT. YEAR : - 2007-08 DEEPAK CHAUDHARY VS. ITO HOUSE NO. 1616 UE-II WARD 1 HISAR HISAR (PAN AGYPCO158K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. RAJA KUMAR, ADVOCATE 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 2007-08 ON THE FOLLOWING GROUNDS :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LD. CIT(A) ERRED IN : 1. DISMISSING THE APPEAL EX-PARTE WITHOUT PROVIDING D UE, MEANINGFUL AND ADEQUATE OPPORTUNITY OF HEARING 2. CONFIRMING FOLLOWING ACTIONS OF THE ASSESSING OFFIC ER A) PASSING U/S 143(3) WITHOUT PROVIDING REASONS RECOR DED FOR ISSUE OF NOTICE U/S 147 AND TO ENABLE THE APPELLANT FILED OBJECTIONS FO R SPEAKING DISPOSAL; B) IN MAKING OF AN ADDITION OF RS. 1,80,000/- ON ACCOU NT OF ALLEGED UNEXPLAINED OPENING CASH BALANCE: ITA NO. 6715/DEL/2014 DEEPAK CHAUDHA RY VS. ITO 2 C) IN MAKING AN ADDITION OF RS. 36,000/- ON ACCOUNT OF ALLEGED LOW HOUSEHOLD DRAWINGS: 2. WE HAVE HEARD SHRI MANOJ KUMAR CHOPRA, S R. DR ON BEHALF OF THE REVENUE AND SHRI V RAJA KUMAR 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. 5. IN THE RESULT THE APPEAL OF THE ASSESSE E 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 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ITA NO. 6715/DEL/2014 DEEPAK CHAUDHA RY VS. ITO 3 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