Ashok Kumar Gupta, New Delhi V. DCIT, New Delhi

ITSSA 3/DEL/2016

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3398 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 18-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R C D AN DE

Judgement Text

1 IT (SS)A NO. 3/DEL/20 16 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER IT(SS)A NO.3/DEL/2016 (A.Y 1/4 /1996 TO 7/5/2002) ASHOK KUMAR GUPTA 17/83, THAN SINGH NAGAR ANAND PARBAT NEW DELHI AALPG4014H (APPELLANT) VS DCIT CENTRAL CIRCLE-16 NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R. C. DANDE, SR. DR ORDER PER SUCHITRA KAMBLE, JM THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORD ER DATED 12/1/2016 PASSED BY CIT(A)-27, NEW DELHI. 2. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE. SINCE THE CIT(A) PASSED EX-PARTE ORDER, THE MATTER IS TAKEN UP FOR H EARING. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE CIT(A) WAS INCORRECT AND UNJUSTIFIED IN : A) DISMISSING THE APPEAL OF THE ASSESSEE. B) DISPOSING THE APPEAL WITHOUT CONSIDERING AND DISPO SING THE EACH DATE OF HEARING 02.08.2017 DATE OF PRONOUNCEMENT 04.08.2017 2 IT (SS)A NO. 3/DEL/20 16 GROUNDS OF APPEAL RAISED AS PER THE GROUNDS OF APPEAL TAKEN IN FORM 35. C) HOLDING THAT THE GROUNDS HAVE BEEN CONSIDERED WHEREAS AS PER THE APPEAL ORDER THE GROUND: HAVE NOT BEEN CONSIDER ED. D) HOLDING AND PRESUMING THAT THE ASSESSEE HAS NOTHIN G TO APPEAL AGAINST THE ADDITIONS MADE BY THE ASSESSING OFFICER AND ALSO THAT NO USEFUL PURPOSE WOULD BE SERVED IN KEEPING THE APPEA L PROCEEDINGS PENDING. 2. THE CIT(A) IN INCORRECT AND WRONG IN HOLDING TH AT NOBODY ATTENDED ON 30/10/2015. IN FACT BAJRANG JAIN (ACCOUNTANT) OF T HE C.A ATTENDED AND WAS TOLD THAT A FRESH NOTICE WOULD BE SENT. ON THE LAT DATE OF HEARING I..E. ON 11/1/2016. IN FACT VISHAL KUMAR (ARTICLE) OF THE O FFICE OF THE CA ATTENDED WITH ADJOURNMENT APPLICATION; THE CIT(A) WAS NOT I N OFFICE, HER RECORD KEEPER REFUSED TO ADJOURN THE CASE AND DIRECTED TO COME ON THE NEXT DATE I.E. ON 12/1/2016. 3. ON 12/1/2016, BAJRANG JAIN (ACCOUNTANT) OF THE OFFICE OF THE CA WENT TO THE OFFICE OF THE CIT(A) WITH AN ADJOURNMENT APPLIC ATION WHICH WAS REFUSED AND THE CIT(A) ALSO REFUSED TO CALL HIM IN HIS OFFI CE AND REFUSED THE ADJOURNMENT THROUGH HIS RECORD KEEPER. 3. THE LD. DR SUBMITTED THAT THE ASSESSING OFFICER HAS RIGHTLY MADE AN ADDITION ON ACCOUNT OF UNDISCLOSED INCOME. THEREFO RE, THE LD. DR SUBMITTED THAT AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE F OR WHICH THE ASSESSEE FAILED TO AVAIL THE OPPORTUNITY BEFORE THE CIT(A)HE HAS RI GHTLY DISMISSED THE APPEAL OF THE ASSESSEE. 4. WE HAVE HEARD LD. DR AND PERUSED THE CIT(A)S ORDER DATED 12/1/2016. FROM THE PERUSAL OF THE RECORDS, IT CAN BE SEEN THA T BEFORE THE CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A) DEC IDED THE MATTER EX-PARTE WITHOUT GOING INTO MERITS OF THE CASE. THEREFORE, IN THE INTEREST OF JUSTICE, THIS MATTER IS REMITTED BACK TO THE CIT(A) FOR DECIDING ALL THE ISSUES ON MERIT. 3 IT (SS)A NO. 3/DEL/20 16 NEEDLESS TO SAY, PROPER HEARING SHOULD BE GIVEN TO THE ASSESSEE. 5. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH AUGUST, 2017 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 04/08/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 3/08/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 3/08/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE PS/PS 4 IT (SS)A NO. 3/DEL/20 16 SR.PS/PS 4 .07.2017 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 4 .07.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.