SHRI AJAY ARORA,MATHURA vs. ACIT 3, MATHURA

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ITA 198/AGR/2016Status: DisposedITAT Agra19 September 2017AY 2009-104 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented by a sufficient cause from appearing before the CIT(A). Therefore, the matter was remitted back to the CIT(A) for a decision on merits after providing an adequate opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessee's counsel explained this as a confusion leading to a missed adjournment request.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without adjudicating on merits, and if the assessee had a sufficient cause for non-appearance.

Which sections of the Income-tax Act were involved?

Section 148,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SHRI A. D. JAIN

For Appellant: Shri Anurag Sinha, AR
For Respondent: Shri Waseem Arshad, Sr.DR
Hearing: 14.09.2017Pronounced: 19.09.2017

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA

BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER

I.T.A No. 198/Agra/2016 (ASSESSMENT YEAR-2009-10)

Shri Ajay Arora, Vs..ACIT-3, Prop. M/s Krishna Enterprises, Mathura. 1-Gaur Kendra, Industrial Area, Delhi Agra Bye Pass Road, Mathura. PAN No.AAVPA3205A (Assessee) (Revenue)

Assessee by Shri Anurag Sinha, AR. Revenue by Shri Waseem Arshad, Sr.DR.

Date of Hearing 14.09.2017 Date of Pronouncement 19.09.2017

ORDER This is assessee’s appeal for Assessment Year 2009-10, taking the following grounds: “1. BECAUSE, upon due consideration of facts and in law the Ld. CIT(A) was not justified in disposing off the appeal without adjudicating the merits of the case.

2.

BECAUSE, the Ld CIT(A) was legally not justified in assuming powers of Appellate Tribunal in deciding the

I.T.A No. 198/Agra/2016 2

appeal placing reliance upon CIT Vs Multiplan (P) Limited 38 ITD (Del)

3.

BECAUSE, even after observing in the appellate order that the appeal has been taken up for decision on merits but the Ld. CIT(A) has not considered the objections and submissions as was furnished before the AO which form part of records.

4.

BECAUSE, appellant denies its liability to be assessed in terms of Notice dated 02.09.2013 issued under section 148 of the 'Act'.

5.

BECAUSE, upon due consideration of the matter and in the overall circumstances of the case the authorities below had fallen in error both on facts and in law in not accepting the Income as was returned by the appellant.

6.

BECAUSE, upon due consideration of the matter and in the overall circumstances of the case the 'AO' had further fallen in error both on facts and in law in making addition of Rs. 4,68,194/- ignoring the submission of the appellant and past history of the case.

7.

BECAUSE, interest under section 234B & 234C is either not chargeable or has been excessively charged.”

I.T.A No. 198/Agra/2016 3

The ld. CIT(A) has dismissed the assessee’s appeal exparte qua the assessee 2. on the ground that no compliance was made to the notices issues to the assessee. 3. The ld. Counsel for the assessee has submitted as under: “It is respectfully submitted that on the last date of hearing on 17.03.2016 no compliance could be made as the undersigned was in the process of preparation of submission to be advanced before the Ld CIT(A) involving factual issue for which certain facts were called upon from the assessee which by that time could not be made available to the undersigned. Under these circumstances the undersigned required the accountant of the assessee to himself seek adjournment on his own ground. However, he remained impression that the office of the undersigned will apply for adjournment. In this process the confusion got created which resulted into non-appearance on the date appointed of 17.03.2016.”

4.

From the above submissions of the assessee, it is evident that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on 17.03.2016. Otherwise also, the assessee cannot be said to gain anything by not appearing before the ld. CIT(A), the appeal having been filed before the ld. CIT(A) by the assessee himself. Too, the ld. CIT(A) has not decided the appeal on merits. 5. In view of the above, the matter is remitted to the ld. CIT(A) to decided the same on merits, on affording adequate opportunity of hearing to the assessee. The

I.T.A No. 198/Agra/2016 4

assessee, no doubt, shall co-operate in the fresh proceedings before the ld. CIT(A)

and he shall not seek any unnecessary adjournment. All pleas available under the

law shall so remain available to the assessee. Ordered accordingly.

6.

In the result, the appeal is treated as allowed for statistical purposes.

Order pronounced in the open court on 19/09/2017.

Sd/- (A.D. JAIN) JUDICIAL MEMBER Dated 19/09/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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