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.
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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.
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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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