Shri Narinder Pal Singh, Kanpur V. Dy. Commissioner Of Income Tax-II, Kanpur

ITA 916/LKW/2014

• Counselvise Citation: 91623714 RSA 2014
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 24-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWARN SINGH
• Keywords: Depreciation; Opportunity of being heard
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.916/LKW/2014 ASSESSMENT YEAR:2004-05 SHRI. NARINDER PAL SINGH KANPUR V. DCIT-II KANPUR TAN/PAN:AFCPS3310M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. SWARN SINGH, C.A. RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 13 08 2015 DATE OF PRONOUNCEMENT: 20 08 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- (I) THAT THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] HAS ERRED IN LAW AND ON FACTS IN SUSTAINING THE ADDITION/DISALLOWANCE OF RS.67,938/- ON ACCOUNT OF WAGES (JOB CHARGES) IN AN ADHOC AND ARBITRARY MANNER. (II) THAT THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] HAS ERRED IN LAW AND ON FACTS IN SUSTAINING THE ADDITION/DISALLOWANCE AMOUNTING TO RS. 39,614/- ON ACCOUNT OF ELECTRICITY EXPENSES, GENERATOR EXPENSES, CONVEYANCE, VEHICLE MAINTENANCE MADE BY THE A.O, AS ALL THE ADHOC DISALLOWANCES WERE ARBITRARILY MADE MERELY BY IGNORING AND DISBELIEVING THE SUBMISSIONS OF THE ASSESSEE. (III) THAT THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING :- 2 -: CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] HAS ERRED IN LAW AND ON FACTS IN SUSTAINING THE ADDITION/DISALLOWANCE OF RS.28,922/- ON ACCOUNT OF DEPRECIATION ON CAR. (IV) THAT THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] HAS ERRED IN LAW AND ON FACTS IN SUSTAINING THE ADDITION/DISALLOWANCE OF RS.4,91,823/- IN RESPECT OF INTEREST U/S 14A OF THE INCOME TAX ACT,1961. (V) THAT THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] HAS ERRED IN LAW AND ON FACTS IN PASSING AN EX-PARTE ORDER DATED 17.09.2014 WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE APPELLANT. (VI) THAT THE ADDITIONS MADE BY THE LD. A.O. AND FURTHER SUSTAINED BY THE LEARNED CIT (APPEALS)-II, DEHRADUN [HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, KANPUR] ARE ARBITRARY, UNJUSTIFIED AND IN ANY CASE MUCH TOO HIGH AND EXCESSIVE AND DESERVES TO BE DELETED. (VII) THAT THE RELEVANT ORDER IS BAD IN LAW AND ON FACTS. (VIII) THAT ANY OTHER RELIEF OR RELIEFS AS YOUR HONOUR MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE BE GRANTED. 2. OUR ATTENTION WAS INVITED TO THE ORDER OF THE LD. CIT(A) WITH THE SUBMISSION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL IN FEW LINES WITHOUT DEALING WITH THE ISSUES ON MERIT WHEREAS AS PER LAW THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL ON MERIT EVEN IF THE ASSESSEE DOES NOT APPEAR. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND THE MATTER MAY BE RESTORED TO HIS FILE FOR ADJUDICATION OF THE APPEAL ON MERIT. :- 3 -: 3. THE LD. D.R. HAS ALSO AGREED TO THIS SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AS THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT. 4. IN THE LIGHT OF THE AFORESAID ARGUMENTS, WE ARE OF THE VIEW THAT SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT, HIS ORDER DESERVES TO BE SET ASIDE AND WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE- ADJUDICATE THE APPEAL AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:20 TH AUGUST, 2015 JJ:1308 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR