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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI B.P. JAIN
ORDER This appeal of the assessee arises from the order of learned CIT(A)-IV, Kanpur, vide order dated 28.11.2016 for the assessment year 2013-14. The assessee has raised the following grounds of appeal as under: “The ld. CIT(A) has erred in treating the amount of Rs.10,95,000/- as appellants income and added to his total income.”
2. The brief facts of the case are that the Assessing Officer made an addition of Rs.10,95,000/- and Rs.6,92,270/- with regard to disallowance of interest.
3. Learned CIT(A) passed an ex-parte order by relying upon the decision of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR 480, decision of Hon’ble Punjab and Haryana High court in the case of New Diwan Oils Mills vs. CIT (2008) 296 ITR 495 and decision of ITAT Delhi Bench in the case of CIT vs. Multiplan India (P) Ltd., (1991) 38 ITD 320. Though, he has dismissed the grounds of the assessee on merit as well.
4. I have heard the rival contentions and perused the facts of the case. There is no dispute to the fact that the ld. CIT(A) has passed the order ex- parte and it was argued that the assessee has placed the material before the ld. CIT(A) who has not examined the same. Firstly, he has dismissed the appeal in limine and secondly on merit without examining the detail. This approach of the ld. CIT(A) cannot be accepted and in the interest of natural justice, the matter is set aside to the file of the ld. CIT(A) who will decide the appeal denovo after giving proper and adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this day 27th April, 2017