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आदेश/Order
Per N.K. Saini, Vice President:
This is an appeal by the assessee against the order dated 21.3.2017 of the Commissioner of Income Tax (Appeals)-2, Chandigarh.
Following grounds have been raised in this appeal:-
That the Ld. Commissioner of Income Tax(Appeals) has erred in law in dismissing the appeal of the assessee in-limine for delay in filing of appeal by 53 days without affording proper opportunity of hearing which is arbitrary and unjustified.
Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in upholding the addition of
ITA No. 1054-C-2018 The Allychem Securites Pvt Ltd, Chandigarh 2
Rs.61,07,300/- made on account of alleged unexplained unsecured loans applying the provisions of Section 68 of the Act in utter disregard of the explanations rendered which is arbitrary and unjustified.
That the order of the Ld. Commissioner of Income Tax (Appeals) is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable.
The main grievance of the assessee relates to the ex-parte order
passed by the Ld. CIT(A) without giving due and proper opportunity of
being heard to the assessee.
Facts of the case in brief are that the assessee filed the e-return of
income on 29.9.2012 declaring an income of ₹ 48,310/-. However, the
assessment was framed by the Assessing officer at a total income of ₹
61,55,610/- by making an addition of ₹ 61,07,000/- u/s 68 of the Income
Tax Act, 1961, on account of fresh loans introduced.
Being aggrieved, the assessee carried the matter to the Ld. CIT(A)
who dismissed the appeal in limine by observing that the appeal filed by
the assessee was barred by limitation period of 53 days and no application
for condonation of delay was filed. Now the assessee is in appeal.
The Ld. Counsel for the assessee submitted that no proper
opportunity of being heard was given by the Ld. CIT(A). It was further
submitted that when the case was fixed for hearing on 20.3.2017, the
assessee asked for adjournment, however, the Ld. CIT(A) decided the
ITA No. 1054-C-2018 The Allychem Securites Pvt Ltd, Chandigarh 3
appeal ex-parte in limine and had not adjudicated the issues on merit.
Even he has not pointed out that the appeal filed by the assessee was
belated.
In his rival submissions, the Ld. Sr.DR strongly supported the orders
of the authorities below and submitted that the appeal filed by the assessee
before the Ld. CIT(A) was barred by limitation and no application was
moved for condonation of delay, therefore, the Ld. CIT(A) was justified in
dismissing the appeal of the assessee.
We have considered the submissions of both the parties and perused
the material available on record. In the present case, it is noticed that the
Ld. CIT(A) dismissed the appeal ex-parte in limine. He simply stated that
no application was filed by the assessee for condonation of delay.
However, it is not clear as to whether the Ld. CIT(A) pointed out to the
assessee that appeal filed was barred by limitation. It is also noted that
the assessee asked for adjournment of the case when it was fixed for
hearing on 20.3.2017. However, the Ld. CIT(A) did not allow the
adjournment and had not cited the reasons for the same. In other words, it
is not clear as to whether the reason given for adjournment by the assessee
was genuine or not.
We, therefore, considering the totality of facts deem it appropriate to
set aside this case back to the file of the Ld. CIT(A) to be adjudicated
afresh in accordance with law after providing due and reasonable
ITA No. 1054-C-2018 The Allychem Securites Pvt Ltd, Chandigarh 4
opportunity to being heard to the assessee. We also direct the assessee to
cooperate and not to seek undue or unwarranted adjournments.
In the result, the appeal of the assessee is allowed for statistical
purposes.
(Order Pronounced in the Court on 24.04.2019)
Sd/- Sd/- संजय गग� एन. के. सैनी (SANJAY GARG ) (N.K. SAINI) �या�यक सद�य/ Judicial Member उपा�य� / Vice President Dated : 24.04.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar