Abhishek Agarwal vs. ITO/ I.T.A.No.3873/Del/2019/A.Y.2014-15 Page 1 of 4




                IN THE INCOME TAX APPELLATE TRIBUNAL
                     DELHI BENCH "SMC" New Delhi

               BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                       ../ .I.T.A No.3873/Del/2019
                       Š Š/Assessment Year:2014-15

 Shri Abhishek Agarwal                            ITO
 S/o Sh. Shubhash Chandra                        Vs. Ward 1(4)
 Agarwal,                                            Amroha.
 Prop. M/s Rameshwar Prasad
 Subhash Chandra,
 Bazar Gher Munaf,
 Amroha-24221
          Appellant                                               Â/Respondent
 PAN No. ALEPA3786A


 Šå /Assessee by                         Shri K.C. Singhal, Advocate
 Ö /Revenue by                           Shri Pradeep Singh Gautam, Sr. DR


                                       /O R D E R


1.     This appeal filed by the assessee against the impugned order dated

30.12.2016 passed by the Ld. CIT(Appeals)-Moradabad in relation to

assessment year 2014-15.


2.     Assessee has raised 3 grounds of appeal which he has mentioned in

the Column 10 Form No. 36 for the sake of convenience i.e. reproduced

as under:

     1. "That on the facts of the case, CIT(A) was not justified in
       dismissing the appeal ex-parte in limini without serving the
                Abhishek Agarwal vs. ITO/ I.T.A.No.3873/Del/2019/A.Y.2014-15 Page 2 of 4


       notice on the appellant. The appellant is simply a victim on
       account of laps on the part of his Counsel.
     2. That order of CIT(A) is illegal since order is not passed on
       merits of the case.
     3. The appellant craves to raise any other ground with the
       approval of the Hon'ble Tribunal."

3.     At the time of hearing, Ld. Counsel for the assessee also filed

additional ground of appeal which is also reproduced as under:

       "The initiation of reassessment proceedings u/s 148 of the
       Act was illegal being void ab initio inasmuch as notice u/s 148
       of the Act was issued during the pendency of original
       assessment proceedings initiated u/s 142(1) of the I.T. Act,
       1961."






4.     Ld. Counsel for the assessee stated that Ld. First Appellate

Authority has decided the appeal filed by the assessee ex parte without

giving opportunity of hearing which is contrary to the provisions of law.

He further submitted that Ld. First Appellate Authority can't dismiss the

appeal filed by the assessee for non-prosecution. He has to decide the

appeal on merit. Therefore, the impugned order is illegal and liable to

be cancelled.     But he requested that additional ground raised by the

assessee may be admitted and issues involved in the main ground of

appeal as well as in the additional ground raised by the assessee may be

set aside to the Ld. First Appellate Authority to decide the same afresh

as per law, after giving opportunity to the assessee.
               Abhishek Agarwal vs. ITO/ I.T.A.No.3873/Del/2019/A.Y.2014-15 Page 3 of 4




5.    Ld. Sr. DR has not raised any serious objection on the request of

the assessee and relied upon the orders passed by the Revenue

Authorities.


6.    I have heard the both parties and have gone through the orders

passed by the Revenue Authorities especially the impugned order along

with the grounds raised by the assessee specially the additional ground

and I am of the considered view that the issue involved in the additional

ground is legal. In the interest of justice and in view of the judgment of

the Hon'ble Supreme Court of India in the case of National Thermal

Power Company Limited vs. CIT 229 ITR 383 (SC). The additional ground

is admitted.


7.    Keeping in view of the facts and circumstances of the present case

and the issues involved in the grounds of appeal, I am of the view that

Ld. First Appellate Authority has dismissed the appeal for non-

prosecution which is not as per the law as well as without giving

sufficient opportunity to the assessee.                      Therefore, in the interest of

justice, I am setting aside the issues in dispute mentioned in the ground

of appeal as well in the additional ground of appeal to the Ld. First

Appellate Authority to decide the same afresh as per law, after giving

full opportunity to the assessee.
                 Abhishek Agarwal vs. ITO/ I.T.A.No.3873/Del/2019/A.Y.2014-15 Page 4 of 4









8.     In the result, the appeal filed by the assessee is allowed for

statistical purpose.


       The order pronounced in the open court on 02.12.2019

                                                                                                Sd/-
                                                                                       (H.S. SIDHU)
                                                                                  JUDICIAL MEMBER

Dated: 2nd November, 2019
*Kavita Arora, Sr. PS

Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard
file of ITAT.

                                                                                              By order



                                   Assistant Registrar, ITAT: Delhi Benches-Delhi

                  Draft dictated on                                              25.11.2019
                  Draft placed before author                                     26.11.2019
                  Draft proposed & placed before the
                  second member
                  Draft discussed/approved by Second                             02.12.2019
                  Member.
                  Approved Draft comes to the Sr.PS/PS                           02.12.2019
                  Order Pronounced and Uploaded                                  02.12.2019
                  File sent to the Bench Clerk                                   02.12.2019
                  Date on which file goes to the AR
                  Date on which file goes to the Head
                  Clerk.
                  Date of dispatch of Order.