IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `SMC' NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
I.T.A .No.-8172/Del/2018
(ASSESSMENT YEAR-2012-13)
SWATI HEALTH AND EDUCATIONAL vs DCIT, CENTRAL
SERVICES P. LTD., CIRCLE, NOIDA
D-14, 2ND FLOOR, PREET VIHAR,
NEW DELHI 92
PAN No. AAJCS7569L)
(APPELLANT) (RESPONDENT)
Appellant by Sh. Vippun Mittal, CA
Respondent by Shri S.L. Anuragi, Sr. DR
ORDER
This appeal filed by the Assessee is directed against the
order dated 25.10.2018 of the Ld. CIT(Appeals)-IV, Kanpur
relevant to assessment year 2012-13 on the following grounds of
appeal: -
1) On the facts and circumstances of the case and
in law, the initiation of assessment proceedings
and issue/ services of notices are not in
accordance with the provisions of law and
accordingly the assessment order passed on
the foundation of such notice(s) is liable to be
quashed and the CIT(A) erred in not holding
so.
2) On the facts and circumstances of the case and
in law, the addition of Rs. 1,94,000/- made by
the AO on account of alleged unexplained cash
credit u/s. 68 of the Income Tax Act, 1961 is
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beyond the scope / jurisdiction of provisions of
section 153A of the Income Tax Act, 1961 and
CIT(A) erred in not holding so.
3) On the facts and circumstances of the case
and in law, the CIT(A) erred in confirming
addition of Rs. 1,94,000/- made by the AO on
account of alleged unexplained cash credit u/s.
68 of the Income tax Act, 1961.
4) On the facts and circumstances of the case and
in law the CIT(A) erred in passing exparte
order.
5) On the facts and circumstances of the case and
in law, the CIT(A) erred in not adjudicating the
grounds of appeal on merit.
6) On the facts and circumstances of the case and
in law, the order passed by CIT(A) is against
the principles of natural justice.
The aforesaid grounds of appeal are without
prejudice to each other.
2. Facts narrated by the revenue authorities are not
disputed by both the parties, hence, the same are not repeated
here for the sake of convenience.
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3. Ld. Counsel of the assessee stated that Ld. CIT(A) has
not given proper opportunity to assessee to present his case;
passed the exparte order despite the fact that the assessee
was prevented from appearing because of the reasons beyond
the control of the assessee. Hence, he requested that the
issues in dispute may be set aside to the file of the Ld. CIT(A)
to decide the same afresh, after giving adequate opportunity of
being heard to the assessee.
4. On the other hand, Ld. DR relied upon the orders of the
authorities below and not objected the request of the ld.
counsel for the assessee.
5. After hearing both the parties and perusing the
impugned order, I am of the view that Ld. CIT(A) has passed
the exparte order without discussing in detail the facts and
circumstances of the case and also did not deal the issue on
merit and passed a non-speaking order by dismissing the
appeal of the assessee. However, it is a settled law that even
an administrative order has to be speaking one.
5.1 In this regard, I draw support from Hon'ble Apex Court
in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008]
300 ITR 403 wherein it has held that even "an administrative
order has to be consistent with the rules of natural justice".
6. In the background of the aforesaid discussions and
respectfully following the precedent, as aforesaid, I remit
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back the issues in dispute to the files of the Ld. Commissioner
of Income Tax (Appeals) to consider each and every aspects
of the issues involved in the Appeal and decide the same
afresh and pass a speaking order by consider all the
evidences/documents. Needless to add that the assessee
should be given adequate opportunity of being heard.
However, the Assessee is directed to file all the
evidences/documents etc. before him to substantiate his case.
Assessee is also directed not to take any unnecessary
adjournment in the proceedings.
7. In the result, the Appeal filed by the Assessee stands
allowed for statistical purpose.
Order pronounced on 14/05/2019.
Sd/-
[H.S. SIDHU]
JUDICIAL MEMBER
Dated: 14/05/2019
*SR BHATNAGAR*
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT TRUE COPY By Order,
ASSISTANT REGISTRAR
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