Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: due date for vat payment :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: cpt :: VAT Audit :: VAT RATES :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: ACCOUNTING STANDARDS :: form 3cd :: list of goods taxed at 4% :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT
 
 
From the Courts »
 Reliance Communications Ltd vs. DDIT (ITAT Mumbai)
  Sushila Devi vs. CIT (Delhi High Court)
 Ashok Prapann Sharma vs. CIT (Supreme Court)a
  Vatsala Shenoy vs. JCIT (Supreme Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 M.K.Overseas Pvt. Ltd. Vs. Pr.Commissioner Of Income Tax-06
 Arshia Ahmed Qureshi Vs. Pr. Commissioner Of Income Tax-21
 CHAUDHARY SKIN TRADING COMPANY Vs. PR. COMMISSIONER OF INCOME TAX-21
  Sushila Devi vs. CIT (Delhi High Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 Deputy Director Of Income Tax Vs. Virage Logic International

Hari Sharan Devgan, E-2/11, Ganga Triveni Apartments, Sector-9, Rohini, Delhi-110085 Vs Income Tax Officer, Ward 21(3), New Delhi.
March, 17th 2015
ITA No. 2213/D/2013
Asstt.Year: 2009-10

                      IN THE INCOME TAX APPELLATE TRIBUNAL
                          DELHI BENCH `C' NEW DELHI


          BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
                                AND
            SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER


                             I.T.A.No.2213/Del/2013
                            Assessment Year : 2009-10

Hari Sharan Devgan,               vs     Income Tax Officer,
E-2/11, Ganga Triveni                    Ward 21(3), New Delhi.
Apartments,
Sector-9, Rohini,
Delhi-110085
(Appellant)                              (Respondent)
                                  Appellant by: Shri Ajay K. Agarwal, CA
                                  Respondent by : Shri T. Vasanthan, Sr. DR
                            Date of Hearing: 10.3.2015
                            Date of pronouncement:
                                  ORDER


PER CHANDRA MOHAN GARG, JUDICIAL MEMBER

       The above appeal has been preferred by the assessee against the order of

the CIT(A)-XXII, New Delhi dated 29.01.2013 in Appeal No. 223/11-12 for

AY 2009-10.


2.     First of all, we take up ground no. 5 of the assessee which reads as

under:-


                "5. That the ld. CIT(A) dismissed the appeal without
          considering the detailed statement of facts regarding non-
          applicability of Sec 68 and applicability of Sec 44AF submitted
          with Form No.35 whereas notice of CIT(A) us/ 250 clearly
                                          1
ITA No. 2213/D/2013
Asstt.Year: 2009-10

        states that the appeal will be decided on the written
        submission in the case of non-appearance".
3. Apropos ground no.5, ld. AR submitted that the AO passed ex parte order u/s 144 of the Act on 21.12.2011 without affording due opportunity of hearing for the assessee. The ld. AR further pointed out that the AO made an unsustainable and unjustified addition u/s 68 of the Act without any basis. Ld. AR further contended that the aggrieved assessee preferred an appeal before the CIT(A) which was also decided ex parte without affording due opportunity of hearing and without considering the detailed statement of facts regarding non- applicability of section 68 of the Act and applicability of section 44AF of the Act submitted along with Form No.35 of the Act. Ld. AR further pointed out that as per provisions of section 250 of the Act, appeal shall be decided on written submissions and explanation of the assessee in the case of non- appearance of the assessee and his representative during the first appellate proceedings. Ld. DR vehemently contended that the authorities below clearly violated the principles of natural justice and passed assessment and impugned order without affording due opportunity of hearing for the assessee, therefore, the same be set aside by restoring the case to the assessment stage to the file of AO. 4. Ld. DR replied that if despite due service of notice, assessee and his representative are not appearing during the assessment proceedings, then the AO had no option but to complete the proceedings on the basis of material 2 ITA No. 2213/D/2013 Asstt.Year: 2009-10 available on record before him. Ld. DR fairly accepted that the CIT(A) was duty bound to adjudicate the issue on the basis of written submissions and explanation filed by the assessee during first appellate proceedings and also on the basis of assessment records but the CIT(A) has passed a brief and cryptic order by applying decision of ITAT Delhi in the case of CIT vs Multiplan India (P) Ltd. 38 ITD 230 (Delhi). Ld. DR finally submitted that the department has no serious objection if the matter is restored to the file of AO for de novo framing of assessment. 5. On careful consideration of above submissions, we are of the considered view that the asseessee was not granted due opportunity of hearing before the authorities below which is a clear violation of principles of natural justice. We also note that the CIT(A) has dismissed the appeal of the assessee without addressing and adjudicating the issues raised by the assessee in the grounds placed during first appellate proceedings and as per provisions of section 250 of the Act, the CIT(A) is duty bound to address and adjudicate all the issues on merits on the basis of material available on record even in the situation of absence of assessee and his representative. The CIT(A) is not empowered to dismiss the appeal for non-prosecution by following the order of the ITAT Delhi in the case of Multiplan (supra). Hence, we are of the considered opinion that the authorities below framed ex parte assessment and dismissed the appeal of the assessee ex parte without adjudicating the grounds raised by the assessee 3 ITA No. 2213/D/2013 Asstt.Year: 2009-10 before the CIT(A). Therefore, assessment order as well as impugned order are set aside and the case is restored to the file of AO for fresh de novo framing of assessment after affording due opportunity of hearing for the assessee. Needless to say that the assessee shall cooperate with the assessee during fresh assessment proceedings. Accordingly, ground no. 5 of the assessee is deemed to be allowed for statistical purposes. 6. Since by the earlier part of this order, we have restored the case to the file of AO for a fresh framing of assessment, therefore, other grounds raised by the assessee do not survive for adjudication on merits and we dismiss the same as being infructuous. 7. In the result, the appeal of the assessee is deemed to be allowed for statistical purposes. Order pronounced in the open court on 16.3.2015. Sd/- Sd/- (S. V. MEHROTRA) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 16th MARCH 2015 `GS' 4 ITA No. 2213/D/2013 Asstt.Year: 2009-10 Copy forwarded to:- 1. Appellant 2. Respondent 3. C.I.T.(A) 4. C.I.T. 5. DR By Order Asstt.Registrar 5
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Website Ranking Website Ranking Company Website Positioning Alexa Ranking Website Promotion Website top 10 ranking website top 10 promotion search engine result promotion Strategic Internet Marketing Website Optimization Website Ranking Factors

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions