VIJAY PAL SOLANKI,NEW DELHI V. ITO WARD - 44(5), NEW DELHI

ITA 7596/DEL/2019

AI Insights

The case involves an appeal by Sh. Vijay Pal Solanki against the order of the Commissioner of Income Tax (Appeals)-15, Delhi, concerning the assessment year 2013-14. The appeal was against the disallowances and additions made under sections 37, 68, and 69 of the Income-tax Act, 1961, by the Assessing Officer, which were upheld by the CIT(A). The Tribunal noted the absence of the assessee in multiple hearings and proceeded ex-parte. The main legal issue was the proper adjudication of the assessee's grounds of appeal, which the Tribunal found lacking in the CIT(A)'s decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473550 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Section: 143(3); 68; 69; 37

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.7596/Del/2019 Assessment Year: 2013-14 Sh. Vijay Pal Solanki, WZ-49C, Near Water Tank, Palam Village, New Delhi Vs. Income Tax Officer, Ward-44(5), New Delhi PAN: AMLPS7488R (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-15 [in short, the “CIT(A)/NFAC”], Delhi’s order dated 14.08.2019 passed in case no. 35/16-17, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by None Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 26.03.2025 Date of pronouncement 28.03.2025 ITA No.7596/Del/2019 2 | P a g e 2. Case called twice. None appears at the assessee’s behest. He had also not put in appearance on the earlier hearings as well. We thus proceed ex-parte against the assessee. 3. It is next noticed with the able assistance coming from the Revenue side that the learned Assessing Officer had framed his regular assessment herein on 31st March, 2016, inter alia, making section 37 disallowance followed by section 69 and 68 additions; involving varying sums, respectively, which stand upheld in the ex- parte lower appellate discussion. 4. The Revenue vehemently contends that both the learned lower authorities have rightly disallowed/added the impugned sums in assessee’s case on account of his failure to explain the source of his cash credits/deposits as well as investments etc., which need to be upheld herein as well. Our attention is further invited to the lower appellate ex-parte proceedings against the assessee in pages 4 to 5. 5. We note in this factual backdrop that there is no adjudication on merits, so far as the assessee’s various substantive grounds raised in his lower appeal are concerned, which indeed goes against the legislative mandate under section 250(6) of the Act, requiring ITA No.7596/Del/2019 3 | P a g e the CIT(A) to first frame points of determination then followed by a detailed adjudication thereof. We are further mindful of the fact that the assessee had sought to raise an additional ground as well i.e. the “limited” vis-à-vis complete scrutiny assessment in his case, way-back on 11th December, 2023 and no corresponding details have since been filed till date. 6. Faced with this situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication as per law, preferably within three effective opportunities subject to a rider that it shall be the taxpayer’s risk and responsibility only to plead and prove all the relevant facts in consequently proceedings. Ordered accordingly. 7. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 28th March, 2025 Sd/- Sd/- (ANNAPURNA GUPTA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th March, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "