Shashi Gupta, New Delhi V. ITO WARD - 49(4), New Delhi

ITA 7098/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1016 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 26-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.7098/DEL/2019 Assessment Year 2012-13 Shashi Gupta, E-14/4C, Vasant Vihar, New Delhi. v. ITO, Ward-49(4) New Delhi. TAN/PAN: AFEPG6511M (Appellant) (Respondent) Appellant by: None Respondent by: Shri Abhishek Kumar, Sr.D.R. Date of hearing: 21 06 2022 Date of pronouncement: 02 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een filed at th e in s tan ce o f th e Assessee ag a in st t h e o rd er o f th e C o mmiss io n er o f In co me T ax (Ap p eals)-XVII, New Delh i [‘CIT(A)’ in sh o rt], d ated 1 2 .0 6 .20 19 arisin g fro m th e a ssess men t o rd er d ated 3 1 .1 2 .2 01 8 p assed b y the Assessin g Offi cer (AO) un d er Sectio n 1 5 3A/1 5 3 C o f th e In co me Tax Act, 1 9 6 1 (th e Act) co n cern in g AY 2 0 12 -13 . 2 . As p er its g ro u nd s o f ap p eal, th e asse ssee h as ch allen g e d th e ad d itio n o f Rs .4 1 ,0 8 1 /- all eg ed ly to w ard s u n d isclo sed s o u rces. 3 . Wh en th e ma tt er was cal led fo r h ea rin g , n o n e ap peared fo r th e ass essee . Ac co rd in g ly , th e ma tt er is p ro ceed ed ex-p a rte. I.T.A. No.7098/Del/2019 2 4 . On p eru sal o f th e o rd er o f th e C IT(A), we stra igh taway n o tice th a t th e CIT (A) h as d ismi ssed th e ap p eal b efo re i t fo r wan t o f p ro secu tio n and no n atten d an ce. It is fu rth er n otice d th at o n ly two o pp o rtu n ities were g iv en to th e assessee in th is r eg ard . Th e CIT(A) h as no t d isp o sed o f th e ap p eal o n merit b u t h as d ismissed th e ap p eal o n acco u n t o f n o n p ro secu tio n . 5 . We straig h tway refer to Sec tio n 2 5 0 (6) o f th e Act wh ich en jo in s th at th e C IT(A) sh all st at e th e p o in ts fo r d etermin at io n b efo re i t an d th e d ecis io n sh all b e ren d ered o n such p o in ts alo n g with reaso n s fo r th e d ecisio n . T h u s, it is in cu mb en t u p o n th e CIT(A) to d eal wit h th e g ro un d s on mer its ev en in ex p arte o rd er. In v iew o f Sec t io n 2 5 0 (6) o f th e Ac t, th e CIT(A) h as n o p o wer to d ismiss an ap p eal o n acco un t o f n on -p ro secu tio n . This v iew is also tak en b y th e Hon’b le Bo mb ay Hig h Co u rt in case o f CIT v s. Premk u mar Arju n das Lu th ra HUF (201 7 ) 2 91 CTR 6 14 (Bo m.). A b are g lace o f th e o rd er o f th e CIT(A) sh ows th at CIT(A) h as n o t ad d ressed itse l f o n th e v ario u s p o in ts p laced fo r its d e t ermin at io n at a ll an d d ismi ssed th e ap p eal o f assess ee fo r d efau l t in n o n app earan ce. Need less to say , th e CIT(A) p lay s role o f b o th ad ju d icat in g au th o rity as wel l as ap p ella te au th o rity . Th u s, th e CIT(A) co u ld n o t h av e sh un n ed th e ap p eal fo r n o n - co mp li an ce with o u t ad d ressin g th e issu e o n mer it s. 6 . In th e to tal i ty o f t h e circu ms tan ces , we co n sid er it ju s t and ex p ed ien t to resto re th e ma tter b ack to th e CIT(A) in th e larg er in teres t o f ju s ti ce with a v iew to en ab le th e asse ss ee to av ai l p ro p er o pp o rtu n ity fo r d isp o sal o f ap p eal b y th e CIT(A) on v ario u s p o in ts. Ne ed less to s ay , th e assesse e sh a ll ex te n d fu ll co - o p eratio n to th e CIT(A) with o u t an y d emu r, fai lin g wh ich , th e I.T.A. No.7098/Del/2019 3 CIT(A) sh all at li b erty to co n clu d e th e ap p ella te pro ceed in g s in acco rd an ce with law. Hen ce, th e o rd er o f th e CIT(A) ap p ealed ag ain st, is se t as i d e an d all th e is s u es raised in th e imp u g n ed ap p eal are res to red b ack to th e file o f th e CIT(A) fo r fresh ad ju d icat io n in acco rd an ce with law after g iv in g reaso n ab le o p po rtu n ity o f h ea rin g to th e asses se e. 7 . In th e resu l t, ap p eal o f th e as sesse e i s al lo wed fo r s ta ti sti cal p u rpo ses. Order was pronounced in the open Court on 02/08/2022. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/08/2022 Prabhat