GAURAV GUPTA,DELHI vs. ITO, WARD-36(4), NEW DELHI

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ITA 5758/DEL/2018Status: DisposedITAT Delhi27 March 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) to grant one final opportunity to the assessee to present their case. The assessee is directed to appear without adjournment, failing which the CIT(A) can pass an order as per law.

What were the facts?

The assessee's case was reopened under Section 147, leading to additions of Rs. 25,95,324/- for client code modification and Rs. 25,953/- for commission. The CIT(A) confirmed these additions ex parte due to the assessee's non-appearance.

What were the issues?

Whether the CIT(A) was justified in confirming additions ex parte without granting the assessee an opportunity to be heard. The primary issue is the procedural fairness of the appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Akshat Jain, FCA
For Respondent: Ms Rakhi Vimal, Sr. DR
Hearing: 14.03.2019Pronounced: 27.03.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Gaurav Gupta, Vs. ITO, E-18, Model Town, Ward-36(4), Delhi. New Delhi. PAN: AIQPG8352F (Appellant) (Respondent) Assessee by : Shri Akshat Jain, FCA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 14.03.2019 Date of Pronouncement : 27.03.2019 ORDER

This appeal by the assessee is directed against the order dated 18th January, 2018 of the CIT(A)-12, New Delhi, relating to Assessment Year 2010-11.

2.

Although a number of grounds have been raised by the assessee, they all relate to the ex parte order of the CIT(A) confirming the various additions made by the Assessing Officer and also upholding the reassessment proceedings u/s 147 of the IT Act.

3.

Facts of the case, in brief, are that the assessee is an individual. The case of the assessee was reopened by issue of notice u/s 148 of the Act. The Assessing Officer, in the order passed u/s 143(3)/147 made addition of Rs.25,95,324/- on account of client code modification and another amount of Rs.25,953/- being the commission paid for arranging the entry for client code modification. Thus, the Assessing Officer determined the total income at Rs.27,97,547/- as against the returned income of Rs.1,76,270/-.

4.

In appeal, the ld.CIT(A) confirmed the addition made by the Assessing Officer.

5.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

6.

I have considered the rival arguments made by both the sides and perused the orders of the authorities below. It is an admitted fact that due to non-appearance before the CIT(A) despite service of notice, the ld. CIT(A) sustained the various additions made by the Assessing Officer. It is the submission of the ld. counsel for the assessee that in the interest of justice the assessee should be given an opportunity to substantiate his case. Considering the totality of the facts and in the interest of justice, I deem it proper to restore the issue to the file of the ld.CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on 27.03.2019.

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