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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