Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« From the Courts »
Open DEMAT Account in 24 hrs
 Inordinate delay in income tax appeal hearings
 Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
 Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
 ITAT refuses to stay tax demand on former owner of Raw Pressery brand
 Bombay HC sets aside rejection of refund claims by GST authorities
 [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
 Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
 Sebi-taxman fight over service tax dues reaches Supreme Court
 Delhi High Court Seeks Status Report from Centre for Appointments of Chairperson & Members in Adjudicating Authority Under PMLA
 Delhi High Court allows Income Tax Exemption to Charitable Society running Printing Press and uses Profit so generated for Charitable Purposes
 ITAT accepts Lease Income as Business Income as Business Investments were mostly in nature of Properties

Shri Rajesh Chauhan Prop. Chauhan Constructions C - 4/43, Sector – 11, Rohini New Delhi Vs. The Income tax Officer Ward 62(2) New Delhi
October, 09th 2019
                                    1


  IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `SMC' BENCH,
                         NEW DELHI

         BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

                         ITA No. 1502/DEL/2017
                             [A.Y 2012-13]

Shri Rajesh Chauhan                     Vs.    The Income tax Officer
Prop. Chauhan Constructions                    Ward 62(2)
C - 4/43, Sector ­ 11, Rohini                  New Delhi
New Delhi

PAN: ACSPC 3798 H

 (Applicant)                                          (Respondent)


               Assessee By      :   Shri Vishal Kalra, Adv

               Department By    :       Ms. Ekta Vishnoi, Sr. DR


                 Date of Hearing       :            07.10.2019
                 Date of Pronouncement :            07.10.2019



                                ORDER


     This appeal by the assessee is preferred against the order of the

Commissioner of Income Tax [Appeals] - 20, New Delhi dated

15.11.2016 pertaining to assessment year 2012-13.
                                    2


2.   The sum and substance of the grievance of the assessee is that,

the ld. CIT(A) did not afford any opportunity and dismissed the appeal

exparte.



3.   A perusal of the order of the first appellate authority shows that

several notices were issued through speed post on various dates. Since

nobody appeared, the ld. CIT(A) proceeded exparte and confirmed the

assessment.



4.   Before me, the ld. counsel for the assessee stated that though

there is reference to the issue of notice through speed post, but

nowhere the ld. CIT(A) has mentioned that the notices were actually

served upon the assessee.








7.   Per contra, the ld. DR vehemently stated that there is not even a

mention of the notices being returned unserved. Therefore, it can be

presumed that the notices were served.



8.   I have carefully considered the rival submissions. Be that as it

may, since the ld. CIT(A) has confirmed the additions on the reasoning

given by the Assessing Officer, I, deem it fit to restore the issue to the
                                   3


file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal

afresh after giving reasonable and sufficient opportunity of being heard

to the assessee.   The assessee is directed to appear before the ld.

CIT(A) on 19.12.2019 without waiting for any notice.              I order

accordingly.








9.    In the result, the appeal of the assessee in ITA                 No.

1502/DEL/2017 is treated as allowed for statistical purposes.

      The order is pronounced in the open court on 07.10.2019.



                                                   Sd/-


                                            [N.K. BILLAIYA]
                                        ACCOUNTANT MEMBER



Dated: 07th October, 2019



VL/

Copy forwarded to:
1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(A)
5.   DR
                                                           Asst. Registrar,
                                                          ITAT, New Delhi
                                        4



Date of dictation
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the Other
Member

Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS

Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar
for signature on the order
Date of dispatch of the Order

Home | About Us | Terms and Conditions | Contact Us
Copyright 2024 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting