Rajiv Kumar Kataria, New Delhi V. DCIT, Circle-12, New Delhi

ITA 7172/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7354 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 12-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: SHAILENDRA GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.7172/DEL/2018 ASSESSMENT YEAR: 2015-16 RAJIV KUMAR KATARIA, 87A, SHRI AUROBINDO MARG, NEW DELHI. V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12, NEW DELHI. TAN/PAN: AARPK 0106A (APPELLANT) (RESPONDENT) APPELLANT BY: S/SHRI SALIL AGARWAL, ADV. & SHAILENDRA GUPTA, ADV. RESPONDENT BY: SHRI SURENDER PAL, SR.D.R. DATE OF HEARING: 18 07 2019 DATE OF PRONOUNCEMENT: 26 07 2019 O R D E R PER AMIT SHUKLA, JM: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 27.01.2018 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-XI, NEW DELHI FOR THE QUANTUM OF ASSESSMENT PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2015-16. IN VARIOUS GROUNDS OF APPE AL, THE ASSESSE HAS CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING REASONABLE OPPORTUNITY OF BEI NG HEARD AND ALSO CONFIRMING THE ADDITIONS ON ACCOUNT OF:- ( I) DEEMED RENTAL OF COMMERCIAL SHOP OF RS.6 LACS; (II) DISALL OWANCE OF INTEREST EXPENSES OF RS.18,42,000/-; (III) ADDITION OF RS.38,09,500/- U/S.68; (IV) DISALLOWANCE OF EXPENSE S AT RS.1,70,447/-; AND (V) ADDITION OF RS.14,63,158/- O N ACCOUNT I.T.A. NO.7172/DEL/2018 2 OF DIFFERENCE IN GROSS RECEIPT OF SERVICES AS PER I TS AND AS PER PROFIT AND LOSS ACCOUNT. 2. BEFORE US, LEARNED COUNSEL SUBMITTED THAT THOUGH THERE WAS NON-COMPLIANCE ON TWO OCCASIONS FOR THE R EASON THAT NO PROPER COMMUNICATION COULD BE RECEIVED TO T HE ASSESSE AND EVEN OTHERWISE ALSO, LD. CIT (A) WAS RE QUIRED TO DISPOSE OF THE APPEAL ON MERITS IN TERMS OF SECTION 250(6). THUS, IN THE INTEREST OF JUSTICE, HE SUBMITTED THAT MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE LD. CIT (A) TO BE DECIDED AFRESH AND ON MERITS AFTER GIVING DUE AND R EASONABLE OPPORTUNITY OF HEARING TO THE ASSESSE. LD. CIT-DR A LSO DID NOT OBJECT FOR RESTORING THE MATTER BACK TO THE FILE OF THE LD. CIT (A). 3. AFTER CONSIDERING THE IMPUGNED ORDER, WE FIND TH AT LD. CIT (A) HAS CONFIRMED THE ASSESSMENT ORDER WITHOUT DECIDING IT ON MERITS AS THE ASSESSE COULD NOT RESPOND TO COMMUNICATION SENT THROUGH MAIL TO THE ASSESSE. SIN CE ISSUES HAS NOT BEEN DEALT ON MERIT, THEREFORE, IN T HE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. CIT (A) TO DEC IDE ALL THE ISSUES RAISED BEFORE US ON MERITS AND AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSE. THE ASSESSE SHALL ALSO ENSURE DUE COMPLIANCE ON THE DATES GIVEN FROM THE O FFICE OF THE LD. CIT (A). ACCORDINGLY, APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. I.T.A. NO.7172/DEL/2018 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY, 2019. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH JULY, 2019 PKK