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Swati Health And Educational Services P. Ltd., D-14, 2nd Floor, Preet Vihar, New Delhi 92 Vs. Dcit, Central Circle, Noida
May, 17th 2019
          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
                                                                 2


              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.
                                                                       3


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
                                                                              4


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,


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