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Rajasthan Prime Distributor C/o Saurabh Goyal & Associates, 2nd Floor, House No. 171, Sector-21A, Faridabad, Haryana. Vs. ITO Ward 39(5) New Delhi.
July, 11th 2019
              IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH: `SMC' NEW DELHI

            BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                        I.T.A .No.-6902/Del/2018
                      (ASSESSMENT YEAR- 2014-15)

      Rajasthan Prime Distributor                    vs      ITO
      C/o Saurabh Goyal & Associates,                        Ward 39(5)
      2nd Floor, House No. 171, Sector-21A,                  New Delhi.
      Faridabad, Haryana.
      PAN No. AALFR0887P



      (APPELLANT)                                          (RESPONDENT)
            Appellant by           Shri Saurabh Goyal, CA
            Respondent by          Shri S.L. Anuragi, Sr. DR

                                     ORDER

    The assessee filed the present appeal against the impugned
order dated 27.07.2018 passed by the Ld. CIT(A) on the following
grounds:
  1. "That having regard to the facts and circumstances of the
     case, Ld. CIT(A) has erred in law and on facts in not
     quashing the impugned assessment order and dismissing
     the appeal of the appellant that too without providing
     adequate opportunity of being heard and without observing
     the principle of natural justice.
  2. That having regard to the facts and circumstances of the
     case, Ld. CIT(A) has erred in law and on facts in confirming
     the action of Ld. AO in making disallowance of interest
     amounting to Rs. 91,511/- u/s 40(a)(ia) on the ground that
     TDS has not been deducted on the said amount, more so
     when payee is an income tax assessee and has shown this
     amount in its return of income and paid the taxes also and
     impugned disallowance has been made by recording
                                ITA No. 6902/D/2018                      2







        incorrect facts and findings and without observing the
        principles of natural justice.
     3. That having regard to the facts and circumstances of the
        case, the Ld. CIT(A) has erred in law and on facts in
        observing that payer is M/s Akhil Kumar Garg and not the
        appellant, without considering the fact that M/s Akhil
        Kumar Garg is the partner of appellant firm.
     4. That having regard to the facts and circumstances of the
        case, Ld. CIT(A) has erred in law and on facts in not
        adjudicating the adhoc disallowance of Rs. 37,417/- (1/8th
        of Rs. 2,99,338/-) on account of depreciation on car and
        that too without any basis, findings, evidences and
        material available on record.
     5. That the appellant craves the leave to add, modify, amend
        or delete any of the grounds of appeal at the time of
        hearing and all the above grounds are without prejudice to
        each other."

2.     Facts narrated by the Revenue authorities are not
disputed by both the parties, therefore, no need to repeat the
same for the sake of convenience.

3.     At the time of hearing, Ld. Counsel for the assessee stated
that Ld. First Appellate Authority has passed the impugned
order    against   the   assessee   without     providing   sufficient
opportunity of being heard to the assessee. He requested the
issue in dispute may be set aside to the Ld. First Appellate
Authority to decide the same afresh as per law after providing
sufficient opportunity to the assessee.

4.     On the contrary, Ld. DR relied upon by the orders passed
by the Revenue authorities, but did not strongly oppose the
request of Ld. Counsel for the assessee.

5.     I have heard both the parties, perused the relevant record
available with me including the orders passed by the Revenue
                              ITA No. 6902/D/2018                    3


authorities and I am of the view that the Ld. First Appellate
Authority has decided the issue in dispute against the assessee
without providing sufficient opportunity to the assessee. This
is contrary to the principle of natural justice. Therefore, in the
interest of justice, issues in dispute are set aside to the Ld.
First Appellate Authority to decide the same afresh as per law
after providing sufficient opportunity to the assessee.






6.   Keeping in view of the non-cooperation of the assessee
before the Ld. First Appellate Authority, I am directing the
assessee through his Counsel to appear before the Ld. First
Appellate Authority on 23/10/2019 at 10.00 a.m. There is no
need to issue notice to the assessee because this order has
been pronounced in the open court.

7.   In the result, the appeal filed by the assessee is allowed
for statistical purposes.

     Order pronounced on10.07.2019

                                                                    Sd/-
                                                            (H.S. SIDHU)
                                                      JUDICIAL MEMBER
Dated: 10/07/2019
*Kavita

Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT

                                             ASSISTANT REGISTRAR
                                                  ITAT, NEW DELHI
                        ITA No. 6902/D/2018                 4




                                              Date
1.    Draft dictated on                       09.07.2019
2.    Draft placed before author              09.07.2019/
                                              10.07.2019
3.    Draft proposed & placed before the
      second member
4.    Draft discussed/approved by Second      10.07.2019
      Member.
5.    Approved Draft comes to the             10.07.2019
      Sr.PS/PS
6.    Order Pronounced and Uploaded           10.07.2019
7.    File sent to the Bench Clerk            10.07.2019
8.    Date on which file goes to the AR
9.    Date on which file goes to the Head
      Clerk.
10.   Date of dispatch of Order.

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