REETI SAHANI, NOIDA V. DCIT, CENTRAL CIRCLE, NOIDA

ITA 7767/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0372 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Set aside
• Section: 20

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 NOS: 7761 TO 7767/DEL/2017 / ASSESSMENT YEARS: 2009-10 TO 2015-16 SMT. REETI SAHANI, HOUSE NO.446, SECTOR-15-A, NOIDA-201301, U.P. PAN-AAMPS1269B .......... /APPELLANT VS DCIT, CENTRAL CIRCLE, NOIDA, . / RESPONDENT / APPELLANT BY : SH. SATISH AGARWAL, CA / RESPONDENT BY : SH. SARAS KUMAR, SR. DR / DATE OF HEARING: 19.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THIS BUNCH OF SEVEN APPEALS FILED BY ASS ESSEE ARE AGAINST ORDER OF CIT(A)-IV, KANPUR, DATED 27/10/2017 REL ATING TO ASSESSMENT YEARS 2009-10 TO 2015-16. 2 ITA NOS.7761 TO 7767/DEL/2017 ASSESSMENT YEARS: 2009-1 0 TO 2015-16 2. THE PRESENT BUNCH OF APPEALS HAS BEEN LISTED FOR HEARING AND WE PROCEED TO DECIDE THE SAME BY THIS CONSOLIDATED ORD ER FOR THE SAKE OF CONVENIENCE. 3. IN THIS BUNCH OF APPEALS, THE ASSESSEE IS AGGRIE VED BY THE ORDER OF CIT(A) FOR DECIDING THE APPEALS EX PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 4. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF H EARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 5. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE ACT, IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEALS AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE RE ASONS FOR THE DECISION. WHILE DECIDING THE APPEALS, 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 118 ITR 461 (SC) AND LATE TU KOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTAN CES, WHERE THE CIT(A) HAD DISMISSED THE APPEAL BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT(A) SUFFERS FROM INFIRMITY. THE CIT(A) W HILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO PROVIDE REASONS FOR COMING TO T HE CONCLUSION AND IN THE 3 ITA NOS.7761 TO 7767/DEL/2017 ASSESSMENT YEARS: 2009-1 0 TO 2015-16 ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT BUNCH OF APPEALS, WE FIND THAT THAT THE CIT(A) HAS DISMISSED THE APPEALS EX PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPE ALS BY PASSING REASONED ASSESSMENT ORDER. 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 APPEALS ARE THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 8. HENCE THIS BUNCH OF APPEALS ARE RESTORED BACK TO THE FILE OF RESPECTIVE CIT(A)/S TO DECIDE THE ISSUE ON MERITS AFTER AFFORD ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DI RECTED TO COMPLY WITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN ALL THE APPEALS IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THE AP PEALS ARE BEING DECIDED ON THE PRELIMINARY ISSUE WE ARE NOT ADDRESSING THE ISS UE RAISED ON MERIT. 9. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED. 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 . 4 ITA NOS.7761 TO 7767/DEL/2017 ASSESSMENT YEARS: 2009-1 0 TO 2015-16 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