Ashok Kumar, Shamli vs ITO | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI N.S. SAINI

Hearing: 15/01/2019Pronounced: 16/01/2019

This is an appeal filed by the assessee against the order CIT(A), Muzaffarnagar dated 21.06.2018 for the A. Y. 2010-11 for A. Y. 2010- 11.

The assessee has raised following ground of appeal :- (1) That the order is against law & facts on record. (2) That Ld. CIT (A) was wrong in passing order exparte. (3) That Ld. CIT(A) was wrong in holding that there was reason to believe to issue notice u/s 148 although there was no reason to believe before him. (4) That Ld. CIT (A) was wrong has not decided Ground no.3. (5) That Ld. CIT (A) was wrong in confirming addition of Rs. 8,50,000.00. (6) That Ld. CIT(A) was wrong in applying addition of Rs. 8,50,000.00 u/s 69A of the I.T. Act, 1961 without any show cause notice to the assessee as A.O. did not apply S.69A of the Act.

3. The Ld. AR of the assessee submitted that the appeal of the assessee was fixed for hearing by the CIT(A) and the CIT(A) has observed that the assessee sought adjournment of hearing on various dates fixed by him from 14.03.2018 to 23.05.2018. On 19.06.2018 which was the date fixed by the CIT(A) there was no compliance from the assessee and, therefore, he dismissed the appeal of the assessee on the ground that no written submissions or arguments have been filed before him. He prayed that in the interest of substantial justice one more opportunity should be allowed to the assessee to present his appeal before the CIT(A) as sufficient opportunity was not allowed to the assessee for presenting his appeal before him.

The ld. DR vehemently opposed the submissions of the Ld. AR of the assessee.

After considering the rival arguments and materials available on record. I find that on 19.06.2018 the assessee was not present for hearing of the appeal.

The CIT(A) proceeded to dispose the appeal in absence of the assessee without any submissions or arguments of the assessee. In my considered opinion this approach of the CIT(A) by disposing of the appeal in haste has not done proper justice to the case of the assessee, therefore, in the interest of rendering substantial justice to the assessee I accept the prayer of the AR of the assessee for restoring the appeal back to the file of the CTI(A) for adjudication afresh after allowing reasonable and proper opportunity of hearing to the assessee. I order accordingly. Thus, the appeal of the assessee is allowed for statistical purpose.

In the result, the appeal of the assessee is allowed for statistical purpose.

ASHOK KUMAR ,SHAMLI vs. ITO, WARD- 1(4), SHAMLI