SATISH KUMAR GAUTAM,GHAZIABAD vs. ITO WARD -2(4), GHAZIABAD

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ITA 4796/DEL/2019Status: DisposedITAT Delhi19 February 2020AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not given sufficient opportunity to the assessee. Therefore, the issues were set aside to the CIT(A) to decide afresh after providing adequate opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without a decision on merits. The assessee contended that the CIT(A) passed an ex-parte order without providing sufficient opportunity.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing an opportunity to be heard and deciding the issues on merits, including the initiation of proceedings under Section 148 and additions under Section 68.

Which sections of the Income-tax Act were involved?

Section 148,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH, NEW DELHI

Before: SHRI H.S. SIDHU

For Appellant: Shri Nikhil Gupta, CA

This appeal is filed by the assessee is against the order of the Ld. Commissioner of Income Tax [Appeals], Ghaziabad dated 28.2.2019 pertaining to assessment year 2010-11 on the following grounds:-

1. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding the delay in filing the appeal cannot be condoned. The appellant prays that the delay be condoned and appeal should be taken up for hearing.

2. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in dismissing the appeal of the appellant without observing the principal of natural justice,

3. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits as the AO erred in initiating assessment proceedings u/s 148 of the Income Tax Act, 1961 and the same has been made arbitrarily and in contravention of the facts of the case and is bad in law.

4. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits and allowing the addition of cash deposit of Rs. 11,29,500/- being amount of cash deposited in the bank account which was made by the Ld A,O. as income from other source and also invoking the provision of sec 68 of the Income Tax Act, 1961

5. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits since the Ld AO has not provide reasonable opportunity to the appellant to prove his case. NOTE: The assessee craves leave to amend/ modify aforementioned grounds of appeal and/or to raise additional ground(s) of appeal, at any time prior to / during the course of appellate proceedings.

2. At the time of hearing Ld. Counsel for the assessee stated that Ld. CIT(A) has passed the exparte impugned order without providing sufficient opportunity to the assessee. He requested that the issues in dispute may be set aside to the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

3.

On the contrary, Ld. DR relied upon the impugned order.

4.

I have heard both the parties and perused the orders of the authorities below. I am of the view that Ld. CIT(A) has not given sufficient opportunity to the assessee, therefore, in the interest of justice I am setting aside the issues in dispute to the Ld. CIT(A) to decide the same afresh after giving adequate opportunity of being herd to the assessee. 4.1 Keeping in view of the non-cooperation of the assessee, I am directing the assessee through his counsel to appear before the Ld. CIT(A) on 29.04.2020 at 10.00 am for hearing. There is no need to issue the notice by the Ld. CIT(A) to the assessee, since this order has already been pronounced in the open court.

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