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Mohit Vohra, C/o Rajnish & Associates, Chartered Accountants, 92 & 87, Defence Colony Flyover Market,New Delhi 110 049 vs. ACIT, Central Circle-12, E-2, ARA Centre, Jhandewalan,New Delhi
October, 28th 2015
                     IN THE INCOME TAX APPELATE TRIBUNAL

                       DELHI BENCH "SMC-2": NEW DELHI

                   BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                              ITA No. 2383/Del/2014
                                  A.Y. : 2008-09

Mohit Vohra,                                       vs.   ACIT, Central Circle-12,
C/o Rajnish & Associates,                                E-2, ARA Centre,
Chartered Accountants,                                   Jhandewalan,
92 & 87, Defence Colony Flyover                          New Delhi
Market,
New Delhi ­ 110 049
(PAN : AERPV3311C)

(Appellant)                                                      (Respondent)

                     Assessee by         :         Sh. Rajnish Aggarwal, CA
                     Department by       :         Sh. Sujit Kumar, Sr. DR


                           Date of Hearing : 26-10--2015
                           Date of Order          : 26-10-2015


                                         ORDER
     This appeal by the Assessee             is directed against the Order of the Ld.
Commissioner of Income Tax (Appeals)-VI, New Delhi dated 19.2.2014 pertaining
to assessment year 2008-09.

2.   The grounds of appeal read as under:-

              1.     In the facts and circumstances of the case, the Ld. CIT (A) erred
                     in summarily dismissing the appeal filed by the assessee without
                     discussing the grounds on merits which is unjustified, illegal and
                     against the provisions of the Act.


                                              1
2.   In the facts and circumstances of the case, the Ld. CIT (A) erred
     in stating that the assessee has not attended the hearings on
     various dates when the assessee has attended and taken
     adjournments on two occasions on receipt of hearing notices
     and the other notices were not received by the assessee
     (affidavit enclosed), which is unjustified, illegal and against the
     provisions of the Act.




3.   Without prejudice to above, in the facts and circumstances of
     the case the CIT(A) erred in dismissing the appeal filed by the
     appellant thereby confirming the addition of Rs. 40,000/-
     made by the AO holding it to be cash deposit in HDFC Bank
     (date not mentioned) when there is no such cash deposit in the
     said bank, which is unjustified, illegal and against the provisions
     of the Act.

4.   Without prejudice to above, in the facts and circumstances of
     the case the CIT (A) erred in dismissing the appeal filed by the
     appellant thereby confirming the addition of Rs. 69,000/-
     made by the AO holding it to be cash deposit in HDFC Bank
     (date not mentioned) when there is no such cash deposit in the
     said bank, which is unjustified, illegal and against the provisions
     of the Act.

5.   In the facts and circumstances of the case, while the assessee
     did not get justice from the Assessing Officer, he was denied the



                              2
                    principles of natural justice by the Ld. CIT (A) also, which is
                    unjustified, illegal and against the provisions of the Act.

             6.     The assessee prays that the matter be remanded back to the Ld.
                    CIT (A) for fresh consideration.

             7.     The appellant craves leave to add/ alter any grounds of appeal
                    before or at the time of hearing.

             8.     The grounds of appeal taken are without prejudice to each other

3.    The facts narrated by the revenue authorities are not disputed by both the
parties, therefore, the same are not repeated here for the sake of convenience.

4.    I have heard both the parties and perused the orders passed by the Revenue
Authorities alongwith relevant records available with the Appeal field. I am of the
view that the Ld. CIT(A) has not given sufficient opportunity to the assessee for
substantiating its claim before him.      For the sake of convenience the relevant
finding of the Ld. CIT(A) is reproduced as under:-

             "2.    None put in appearance on behalf of the assessee at the
                    hearing fixed on the following dates, despite issue of notice by
                    Registered Post / Speed Post, as duly served.

             · Date of issued notice 31.1.2013 fixed on 20.2.2013 ­ none
                  attended.
             · Date of issued notice 23.8.2013 fixed on 27.9.2013 ­ none
                  attended.




                                           3
            · Date of issued notice 22.1.2013 fixed on 11.12.2013 ­ Adjourned to
                 29.1.2014 on request letter. Also on 29.1.2014 adjourned to
                 18.2.2014 on request letter ­ none appeared on 18.2.2014.
            3. It has been held in Shahbad Cooperative Sugar Mills Ld. Vs. DCIT
                 (2013) 38 taxmann.com 204 (Punjab & Haryana) that where
                 revenue dispatched notice and the fact that notice was not received
                 back, the same raise a presumption of service of notice u/s. 27 of
                 the General Clauses Act, 1897 i.e. presumption as to valid service
                 of notice holds good if same is not returned back to department.
            4. Therefore, it gives an impression that the assessee is not interested
                 in pressing its appeal. The appellant has time and again taken the
                 plea in its request letters that since required information are still
                 pending for the appeal and are under preparation/ collection, the
                 matter may be adjourned and therefore, it is clear that the
                 appellant is not interested in pursuing the appeal filed by the
                 appellant itself.   I therefore, have no option but to dismiss the
                 appeal in default, preferred by the assessee, placing reliance on
                 the following cases.
            · CIT vs. Multiplan (India) (P) Ltd. (1991) 38 ITD 320 (Del.)
            · Estate of Late Tukoji Rao Holkar (1997) 223 ITR 490 (MP).

            5.      Assessee's appeal stands dismissed."




5.    After perusing the aforesaid impugned order of the Ld. CIT(A), I find that Ld.

CIT(A) has not passed a speaking order. He summarily dismissed the appeal by

holding that assessee being unrepresented. In my considered opinion, Ld. CIT(A)

                                           4
has erred in this regard. Ld. CIT(A) should have adjudicated the issue on merits. It is

a settled law that even the administrative orders have to be consistent with the rules

of natural justice. Hence, I am of the view that in this case the issues in dispute

needs to be remitted back to the file of the Ld. CIT(A) to decide the same afresh, as

per law. Accordingly, Ld. CIT(A) is directed to consider the issues in dispute afresh

and pass a proper and speaking order considering the merits of the case. Needless

to add that the assessee should be given adequate opportunity of being heard.


6.    In the result, the appeal filed by the assessee stands allowed for statistical

purposes.

       Order pronounced in the Open Court on 26/10/2015.

                                                                         Sd/-

                                                                       [H.S. SIDHU]
                                                                 JUDICIAL MEMBER
Date: 26/10/2015
SRBhatnagar
Copy forwarded to: -
1.    Appellant     2.    Respondent      3.   CIT   4.CIT (A)     5.    DR, ITAT
                                 TRUE COPY                         By Order,




                                         Assistant Registrar, ITAT, Delhi Benches




                                          5
6

 
 
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