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Savita Raj, C-14, Sector-56,Noida,Uttar Pradesh-201301 Vs. Acit, Circle-3,Noidaroom No. 410, 4th Floora-2d, Sector-24, Noida
December, 04th 2019
            IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCH: `FRIDAY-G' NEW DELHI

           BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER
                              AND
             SHRI R.K. PANDA, ACCOUNTANT MEMBER

                          I.T.A. No. 7305/Del/2017
                         Assessment Year: 2014-15

SAVITA RAJ,                                vs.   ACIT, CIRCLE-3,
C-14, SECTOR-56,                                 NOIDA
NOIDA,                                           ROOM NO. 410, 4TH FLOOR
UTTAR PRADESH-201301                             A-2D, SECTOR-24, NOIDA
 (PAN: ALXPC1772D)
(ASSESSEE)                                       (RESPONDENT)

                         Assessee by: Sh. Abhimanyu Jhamba, Advocate
                         Revenue by : Sh. Pradeep Singh Gautam, Sr. DR.


                                 ORDER

PER H.S. SIDHU, JM



     This appeal is filed by the assessee against the Order dated

29.9.2017 passed by the Ld. CIT(A)-I, New Delhi relating to Assessment

Year 2014-15 on the following grounds.


           1. That on facts and circumstances of the case and in law, the

              order passed by the Ld. CIT(A) in summarily dismissing the

              appeal filed by the appellant without adjudicating it on

              merits is unjustified, illegal and against the legal tenets.

           2. That on the facts and circumstances of the case and in law,

              the action of the Ld. CIT(A) is summarily dismissing the

              appeal of the appellant defies the principle of natural

              justice.
                                                                          2






           3. Without prejudice to ground no. 1 and 2, in the facts and

              circumstances of the case and in law, the Ld. CIT(A) erred

              in not appreciating that the professional fee of Rs.

              28,54,803/- paid by      the appellant was a legitimate

              business expenditure.

           4. Without prejudice to ground 1 and 2, in the facts and

              circumstances of the case and in law, the Ld. CIT(A) erred

              in not appreciating that the service tax aggregating to Rs.

              88,54,429/- collected by        the appellant   was not the

              undisclosed income of the assessee.

              * The abovementioned grounds are independent and

              without prejudice to each other.

              *    That the appellant prays for leave of the Hon'ble

              Tribunal to add, alter, amend and / or vary the ground(s)

              of appeal at or before the time of hearing.


2.   At the time of hearing, Ld. Counsel for the assessee stated that Ld.

CIT(A) has passed the exparte and non-speaking order without giving

sufficient opportunity to represent and substantiate the case of the

assessee. Hence, he requested that the issues in dispute may be set aside

to the file of the Ld. CIT(A) for fresh adjudication, after giving adequate

opportunity of being heard to the assessee.


3.   Ld. DR relied upon the orders of the authorities below.
                                                                             3






4.    We have heard both the parties and perused the records especially

the impugned order dated 29.9.2017 passed by the Ld. CIT(A). We are of

the view that Ld. CIT(A) has passed the exparte and non-speaking order,

which is contrary to law and facts on the file and against the principle of

natural justice.   Therefore, in the interest of justice, we are setting aside

the   issues in dispute to the file of the Ld. CIT(A) to decide the same

afresh, after giving adequate opportunity of being heard to the assessee.

Assessee is directed through his counsel to fully cooperate with the Ld.

CIT(A) in the proceedings and did not take any unnecessary adjournment

with the liberty to file any evidence before the Ld. CIT(A) to substantiate

its case.


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

statistical purposes.


       Order pronounced on 04/12/2019.


            Sd/-                                              Sd/-

    [R.K. PANDA]                                       [H.S. SIDHU]
ACCOUNTANT MEMBER                                   JUDICIAL MEMBER

Date 04/12/2019

"SRB"
Copy forwarded to: -

1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT           TRUE COPY                      By Order,


                                   Assistant Registrar, ITAT, Delhi Benches

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