Raj Kumar Singhal, New Delhi V. ITO,ward-44(2), New Delhi

ITA 795/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4540 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.795/DEL/2020 Assessment Year 2014-15 Raj Kumar Singhal, D Square Consultancy, Tax Consultant C-159, Street No.65 Arya Samaj Road, Uttam Nagar, New Delhi. v. ITO, Ward-44(2), New Delhi. TAN/PAN: ACFPS7131M (Appellant) (Respondent) Appellant by: None Respondent by: None Date of hearing: 18 07 2022 Date of pronouncement: 22 07 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 assesse e ag ain st t h e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-XV, New Delh i [‘ CIT(A)’ in sh o rt] d at ed 28 .0 3 .20 18 arisin g fro m th e a ssess men t o rd er d ated 2 0 .1 2 .2 01 6 p assed b y the Assessin g Officer (AO) u n d er Sectio n 1 44 o f th e In co me Tax Ac t, 1 9 61 (th e Act) co n cern in g AY 2 0 14 -15 . 2 . As p er g ro u nd s o f ap p eal, th e asses see h as ch allen g e d th e ad d itio n o f R s.1 , 5 4 ,3 3 ,33 0 /- o n acco u n t o f al leg ed in g en u in e su n d ry cred ito rs; esti ma ted ad d it io n o f Rs.7 ,3 0 ,2 1 2 o n acco u n t o f est imat e n et p ro fit an d d isallo wan ce o f d ed u ctio n cla i med u n d er Sect io n 8 0 C amo u n tin g to R s.1 ,1 5 ,0 0 0 /-. I.T.A. No.795/Del/2020 2 3. W h en th e mat te r w as cal le d f or he ar in g, no ne ap pe are d f or th e bot h th e par ti es . Ac cor di ng l y, the mat t er is p roc eede d ex- par te . 4 . In th is reg ard , we n o tice fro m th e ca se reco rd s th a t ass essee h ad fil ed ap p lica tio n fo r ad jo u rnmen t o f h earin g b efo re th e CIT(A) in p u rsu an ce o f n o tic e is su ed u n d er Sectio n 2 5 0 o f th e Act. 4 . 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 Ho n’b le Bo mb ay Hig h Co u rt in case o f CIT vs. Premku ma r Arju n da s Lu th ra HUF (2 0 1 7 ) 2 9 1 CTR 6 1 4 (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.795/Del/2020 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 pronounced in the open Court on 22/07/2022. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/07/2022 Prabhat