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 ITO vs. Vikram A. Pradhan (ITAT Mumbai)

Rekha Goyal Prop. Ravi Enterprises 180, Prem Nagar, Hisar. Vs. ITO Ward-3, Hisar.
February, 06th 2015
                IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH `F': NEW DELHI

              BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
                                 AND
                  SMT. DIVA SINGH, JUDICIAL MEMBER

                            I.T.A. No. 2561/Del/2014
                           Assessment Year : 2009-10

      Rekha Goyal                           Vs.    ITO
      Prop. Ravi Enterprises                       Ward-3,
      180, Prem Nagar,                             Hisar.
      Hisar.
      (PAN ANBPG2335G)
      (Appellant)                            (Respondent)

             Appellant by : Shri Gautam Jain, FCA
             Respondent by : Shri Vikram Sahay, Sr. DR

                                   ORDER

PER DIVA SINGH, JM


         This is an appeal filed by the assessee against the order dated

10.2.2014 of CIT (A) Rohtak pertaining to 2009-10 assessment year. Both the

parties were heard only in respect of ground 1 raised by the assessee which

reads as under :-


      1. "That the learned Commissioner of Income Tax (Appeals) Rohtak has
         grossly erred both in law and on facts in disposing off the appeal ex-
         parte and, without granting any fair and proper opportunity of being
         heard to the appellant.

      1.1.    That the learned Commissioner of Income Tax (Appeals) has failed
              to appreciate that there was reasonable cause for the appellant for
              not causing appearance on the date for fixed for hearing and as
              such disposal of the appeal without granting fair, meaningful and
              proper opportunity is untenable.
                                        2                   ITA 2561/Del/2014


      1.2.   That even otherwise the order disposing off the appeal expartee is
             a vitiated order in as much as the learned Commissioner of Income
             Tax (Appeals) has no power to dispose of the appeal in limine.

      2. That without prejudice to the aforesaid the learned Commissioner of
         Income Tax (Appeals) has erred both in law and on facts in confirming
         an addition of Rs. 6,78,870/- u/s 69 of the Act which apparently was
         an addition based on double taxation.

      3. That the learned Commissioner of Income Tax (Appeals) has further
         erred both in law and on facts in upholding the levy of interest under
         section 234A and 234B of the Act respectively."






2.   We have heard the rival submissions and perused the material available on

record. It is seen that the assessee declared an income of Rs. 1,57,850/- by way

of filing its return which was subjected to scrutiny after issuance of notices u/s

143(2) / 142(1). As a result of various additions made in the assessment order

u/s 143(3) the income was assessed at Rs. 9,16,720/-. The assesee assailed the

action of the AO before the CIT(A) by way of an appeal. However, after

requesting for adjournments which were granted the assessee did not put any

appearance. In view thereof the CIT(A) dismissed the assessee's appeal in limine

holding that the assessee is not interested in pursuing the appeal. In the light of

the above facts, considering the requirements of section 250 (6) of the Income

Tax Act, 1961 which mandates that the CIT(A) while disposing the appeal shall

pass an order in writing setting out the points for determination , the decision

thereon and the reasons for the decision, we hold that the said requirements of

law have not been met. Accordingly we set aside the impugned order and

restore the issue back to the file of the CIT(A) with the direction to pass a
                                        3                   ITA 2561/Del/2014





speaking order in accordance with law after giving the assessee a reasonable

opportunity of being heard.

3.     In the result the appeal of the assessee is allowed for statistical purposes

as per the pronouncement made in the open court at the time of hearing itself.


       Pronounced in the open court on 3rd February, 2015.


             sd/-                                                 sd/-
          (R.S. SYAL)                                        (DIVA SINGH)
     ACCOUNTANT MEMBER                                    JUDICIAL MEMBER

Dated: 3.2.2015
Veena
Copy of the order forwarded to:-
   1. Appellant                  2. Respondent
   3. CIT                        4. CIT(A)
   5. DR                                    By Order
                                            Deputy Registrar, ITAT.

 
 
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