News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
From the Courts »
  Tej Lal Bharti A-101, Sahara Apartments, Sector-VI, Dwarka, New Delhi. vs. ITO Ward-67(4), Civic Centre, New Delhi.
 Tej Lal Bharti A-101, Sahara Apartments, Sector-VI, Dwarka, New Delhi. vs. ITO Ward-67(4), Civic Centre, New Delhi.
 Umesh Kumar Tyagi C/o Kapil Goel, Adv. F-26/124, Sector-7, Rohini, New Delhi. vs. ITO Ward-2(1), Ghaziabad.
 Devki Nandan Bindal C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, New Delhi. vs. ITO Ward-46(3), New Delhi.
 Sanjay Mittra G-25, Green Park, New Delhi vs. DCIT Central Circle-26 New Delhi
 Ratan Pal Kein Akhilesh Kumar, Advocate, Chamber No. 206-207, Ansal Satyam, RDC Raj Nagar, Ghaziabad vs. Income Tax Officer Ward 2 (2) Ghaziabad
 Jhabua Power Investments Ltd. Thapar House, 124 Janpath New Delhi vs. Income Tax Officer Ward 13 (3) New Delhi
 The Income Tax officer (E), Ward-1(3), E-2 Block, Room No.2419, 24th Floor, Pratyaksh Kar Bhawan, Civic Centre, Jawahar Lal Nehru Marg, New Delhi PIN 110 002. vs. DLF Qutab Elclave Complex Medical Charitable Trust, 9th Floor, DLF Centre, Sansad Marg, New Delhi – 110 001.
 V. K. Kapoor & Associates Pvt. Ltd. 17, Netaji Subhash Marg, Darya Ganj, vs. ITO Ward-26(1) C.R. Building, New Delhi
 Sant Singh Ram Lal 3963-B, Naya Bazar, Delhi. PIN: 110006 vs. ITO Ward-47(1) New Delhi
 Amendment of Form No 108 of the Income-tax Rules, 1962- Draft notification for inputs from stakeholders and the general public

Pramod Panday B-67, Sarita Vihar, New Delhi vs. DCIT, Central Circle-19, New Delhi-55
October, 09th 2018
                        Delhi Bench "SMC", New Delhi

                            I.T.A. No. 4065/Del/2018
                                   A.Y.: 2013-14

        Pramod Panday                   Vs.    DCIT, Central Circle-19, New
        B-67, Sarita Vihar, New                Delhi-55

              [Appellant]                              [Respondent]

             Assessee by:             None
             Respondent by:           Sh. Surendra Meena, Sr. DR

             Date of Hearing:             04    10    2018
             Date of Pronouncement:       09    10    2018


          This is an appeal by the assessee against the order dated 21.03.2018
of the learned CIT(A)-27, New Delhi. During the course of hearing, nobody was
present on behalf of the assessee. Neither any adjournment was sought, I,
therefore, proceeded ex parte and the appeal is decided after hearing the
learned Sr. DR.

2.        Following grounds have been raised in this appeal:-

      "1. The CIT(A) ought to have not passed the order "ex parte".

      2. The addition of Rs. 5,00,000/- u/s 2(22)(e) of the Act is wrong and is
      opposed to evidences on record.

      3. The transactions of Rs. 5,00,000/- alleged to be dividend u/s 2(22)(e) of
                                                          ITA No. 4065/Del/2018   2

      the Act, being transactions entered into in the course of business and for the
      purposes of business, the provisions of section 2(22)(e) of the Act are not
      applicable at all.

2.          Vide ground no. 1, the grievance of the assessee relates to the ex
parte order passed by the learned CIT(A). Facts of the case in brief are that the
assessee filed return of income on 31.7.2013 declaring an income of Rs.
30,82,910/-. Later on the case was selected for scrutiny. The AO made the
addition of Rs. 5,00,000/- by making the disallowance u/s 2(22)(e) of the
Income Tax Act (hereinafter referred to as the `Act). Being aggrieved the
assessee carried the matter to the learned CIT(A) who dismissed the appeal ex
parte for want of prosecution.

4.          Now the assessee is in appeal.

5.          The learned Sr. DR supported the orders of the authorities below. In
the present case, it is noticed that the learned CIT(A) dismissed the appeal of
the assessee ex parte for non prosecution without discussing the case on
merit. He simply stated that the notices issued for fixing the dates of hearing
were either not complied with or adjournments were sought by the assessee
by making excuses. However, nothing is brought on record to substantiate that
there was no reasonable cause while seeking the adjournment. It is also not
brought on record as to whether the notices issued were served upon the
assessee. It is well settled that nobody should be condemned unheard as per
the maxim "Audi Alteram Partem". I, therefore, by keeping in view the
principles of natural justice remit this case back to the file of the learned CIT(A)
to be decided afresh in accordance with law after providing due and
reasonable opportunity of being heard to the assessee.

7.          In the result, appeal of the assessee is allowed for statistical
                                                                          ITA No. 4065/Del/2018   3

         (Order pronounced in the open court on 09.10.2018.)

                                                                                  [N.K. SAINI]
                                                                            Accountant Member

DATED: 09.10.2018

Copy forwarded to:-

1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(Appeals)
5.   DR: ITAT

                                                                                  Assistant Registrar
        1.    Draft dictated on                               4.10.2018   PS
        2.    Draft placed before author                      5.10.2018   PS
        3.    Draft proposed & placed before the second                   JM/AM
        4.    Draft discussed/approved by Second Member.                  JM/AM
        5.    Approved Draft comes to the Sr.PS/PS                        PS/PS
        6.    Kept for pronouncement on                                   PS
        7.    File sent to the Bench Clerk                                PS
        8.    Date on which file goes to the AR
        9.    Date on which file goes to the Head Clerk.
        10.   Date of dispatch of Order.
        11.   Date of uploading                               .10.2018
Home | About Us | Terms and Conditions | Contact Us
Copyright 2019 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Contact Us

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions