IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC", NEW DELHI
BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER
ITA No.5239/Del/2018
Assessment Year: 2010-11
Ashok Kumar S/o Sh. Hari Vs ITO,
Kishan Hingo Kheri, Kandela Ward 1 (4)
D- Shamli Shamli
PAN No. BFKPK3900B
(APPELLANT) (RESPONDENT)
Appellant by Sh. Prem Prakash, Advocate
Sh. Ashish Aggarwal, Advocate
Respondent by Sh. S. L. Anuragi, Sr. DR
Date of hearing: 15/01/2019
Date of Pronouncement: 16/01/2019
ORDER
PER N. S. SAINI AM:
1. This is an appeal filed by the assessee against the order CIT(A),
Muzaffarnagar dated 21.06.2018 for the A. Y. 2010-11 for A. Y. 2010-
11.
2. The assessee has raised following ground of appeal :-
(1) That the order is against law & facts on record.
(2) That Ld. CIT (A) was wrong in passing order exparte.
(3) That Ld. CIT(A) was wrong in holding that there was reason to believe to issue notice
u/s 148 although there was no reason to believe before him.
(4) That Ld. CIT (A) was wrong has not decided Ground no.3.
(5) That Ld. CIT (A) was wrong in confirming addition of Rs. 8,50,000.00.
(6) That Ld. CIT(A) was wrong in applying addition of Rs. 8,50,000.00 u/s 69A of the I.T.
Act, 1961 without any show cause notice to the assessee as A.O. did not apply S.69A of the
Act.
3. The Ld. AR of the assessee submitted that the appeal of the
assessee was fixed for hearing by the CIT(A) and the CIT(A) has
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observed that the assessee sought adjournment of hearing on various
dates fixed by him from 14.03.2018 to 23.05.2018. On 19.06.2018
which was the date fixed by the CIT(A) there was no compliance from
the assessee and, therefore, he dismissed the appeal of the assessee
on the ground that no written submissions or arguments have been
filed before him. He prayed that in the interest of substantial justice
one more opportunity should be allowed to the assessee to present his
appeal before the CIT(A) as sufficient opportunity was not allowed to
the assessee for presenting his appeal before him.
4. The ld. DR vehemently opposed the submissions of the Ld. AR of
the assessee.
5. After considering the rival arguments and materials available on
record. I find that on 19.06.2018 the assessee was not present for
hearing of the appeal.
6. The CIT(A) proceeded to dispose the appeal in absence of the
assessee without any submissions or arguments of the assessee. In
my considered opinion this approach of the CIT(A) by disposing of the
appeal in haste has not done proper justice to the case of the
assessee, therefore, in the interest of rendering substantial justice to
the assessee I accept the prayer of the AR of the assessee for restoring
the appeal back to the file of the CTI(A) for adjudication afresh after
allowing reasonable and proper opportunity of hearing to the assessee.
I order accordingly. Thus, the appeal of the assessee is allowed for
statistical purpose.
7. In the result, the appeal of the assessee is allowed for statistical
purpose.
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Order pronounced in the open court on 16.01.2019
Sd/-
(N. S. SAINI)
ACCOUNTANT MEMBER
Dated:16.01.2019.
*Neha *
Copy of order to: -
1) The Appellant
2) The Respondent
3) The CIT
4) The CIT(A)
5) The DR, I.T.A.T., New Delhi
Assist ant Regi stra r
ITAT, New Delhi
Date of dictation 15.01.2019
Date on which the typed draft is placed
before the dictating 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 16.01.2019
on the website of ITAT
Date on which the file goes to the Bench
Clerk
Date on which file goes to the Head Clerk.
The date on which file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order
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