VINAY JAIN,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2882/DEL/2017Status: DisposedITAT Delhi28 August 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) had not adjudicated the matters on merits. Following a High Court judgment, the Tribunal restored the appeals to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) due to non-attendance at hearings. The Assessing Officer had made additions on account of gross profit estimation, disallowance under Section 40(a)(ia), and additions under Section 68.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits, and if the matter should be restored for a decision on the substance of the additions.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 27.08.2019Pronounced: 28.08.2019

Heard together (2 matters)

ITA No. 2881/Del/2017
ITA No. 2882/Del/2017

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member : Asstt. Year : 2010- Asstt. Year : 2012-13 Vinay Jain, Vs Asstt. Commissioner of Income C/o AVJ Business Center, Plot Tax, Circle-3(2), No. C, Community Centre, New Delhi Anand Vihar, Opposite Yamuna Sports Complex, New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. ABRPJ1666P Assessee by : None Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 27.08.2019 Date of Pronouncement: 28.08.2019 ORDER Per Bench:

The present appeals have been filed by the assessee against the order of the ld. CIT(A)-22, New Delhi both dated 09.02.2017.

2.

None attended on behalf of the assessee.

3.

We have perused the records before us and find that the Assessing Officer had resorted to addition on account of alteration and re-estimation of gross profit, addition u/s 40(a)(ia) and addition u/s 68 of the Act. & 2882/Del/2017 2 Vinjay Jain 4. The ld. CIT (A) has dismissed the appeal of the assessee on the grounds that the appellant has not attended the hearings on several occasions. The ld. CIT (A) has dismissed the appeal holding that the assessee has failed to establish the credentials. However, he has also given telescoping of the addition u/s 68 of the Act against the gross profit estimate.

5.

Since, the matters have not been adjudicated on merits by the ld. CIT (A) following the ratio of the judgment of Hon’ble High Court of Madras in the case of Smt. Ritha Sabapathy vs DCIT dated 19.02.2019 in Tax Case Appeal No.169 of 2019, we hereby restore the matter to the file of the ld. CIT (A) to adjudicate on merits.

6.

In the result, the appeals of the assessee are allowed for statistical purpose. (Order Pronounced in the Open Court on 28/08/2019).

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