HARI KRISHAN GUPTA,BILASPUR vs. ITO, BILASPUR

आदेश/ORDER

The present appeal has been filed by the assessee assailing the correctness of the order dated 27.06.2017 of CIT(A), Palampur pertaining to 2012-13 assessment year on the following grounds : 1. Because the action is under challenge on facts & law since the findings recorded qua appeal dismissal is in violation to the principles of natural & substantial justice for a decision in accordance with law. 2. Because the action of CIT(A) is under challenge on facts & law for upholding the action of AO qua erroneous application of provision u/s 142 A of the Income Tax Act, 1961 without rejecting the books of account of the assessee while the onus upon AO remains undischarged too. 3. Because the action of C1T(A) is under challenge on facts & law for sustaining however, without due consideration of the merits of the assessee's case an addition of Rs. 2,40,000/- made by AO on account of the difference between the actual construction expenses incurred by the assessee and the cost estimate made by DVO, the AO preferring the later. 4. Because the action of CIT(A) is under challenge on facts & law since CIT(A) upholding the erroneous recording by AO that the assessee has conceded to the addition of Rs. 2,40,000/- (supra) for AY 2012-13 while the assessee has challenged the very basis i.e. DVO Report for making such an addition. 5. Because the action is being challenged on facts & law for upholding the additions of Rs. 2,52,225 /- and Rs. 10,226/- for not substantiating the claims of creditors/ credit balances while all the amounts are accounted, recorded, disclosed and declared, hence the prayer for deletion of additions. 6. Because for granting any addition, deletion, amendments, modification in the grounds of appeal and any consequential relief and or legal claim arising out of this

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appeal before the disposal of the same in the interest of substantial justice. 2. At the time of hearing, the ld. AR invited attention to the impugned order and submitted that the impugned order is an ex-parte order wherein the notices stated to have been sent to the assessee were never received. In the circumstances, it was his limited prayer that the same may be set aside to the file of the CIT(A) in order to grant an effective opportunity of hearing o the assessee. 3. The ld. Sr.DR relied upon para 2 of the impugned order. 4. I have heard the rival submissions and perused the material on record. It is seen that the CIT(A) has taken note of the opportunity provided by holding; “The appeal was fixed for hearing on 09.02.2017, 08.06.2017, 20.06.2017. None attend nor any submissions have been filed”. 5. On a perusal of the order, it is not evident as to how the notices were sent. In the absence of any relevant discussion thereon, accepting the oral prayer of the assessee, the impugned order is set aside back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after affording the assessee a reasonable opportunity of being heard. At the same time, it is made clear that the opportunity so provided, it is hoped, is not abused by the assessee as in the eventuality of abuse of the same, the ld. CIT(A) would be at liberty pass a speaking order on the basis of material available on record. Thus, it is hoped that the assessee in its own interest makes full and proper compliance before the said authority. Said order was pronounced in the Open Court at the time of hearing itself. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 30th November, 2018. Sd/- (�दवा �संह ) (DIVA SINGH) �या�यक सद�य/Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant - 1. ��यथ�/ The Respondent - 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6.

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar