Income Tax Appellate Tribunal - Delhi
Ashok Chopra, New Delhi vs Dcit, New Delhi on 4 January, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH "SMC-2" NEW DELHI)
BEFORE SHRI I.C. SUDHIR: HON'BLE JUDICIAL MEMBER
ITA Nos. 4972 & 4973/Del/2014
Assessment Years: 2005-06 & 2006-07
Ashok Chopra, vs. Deputy CIT,
nd
GH-9/425, 2 Floor, Central Circle-3,
Pachim Vihar, New Delhi. New Delhi.
(PAN: AGOPC9542P)
(Appellant) (Respondent)
Assessee by: Shri Rohit Garg, CA
Department by: Shri T. Vasudevan, Sr. DR
Date of hearing : 07.10.2015
Date of pronouncement: 04:01.2016
ORDER
In these appeals preferred by the assessee, the assessee has questioned addition made on account of unexplained investment and charging of interest under sec. 234A, 234B or 234D of the Income-tax Act, 1961 besides the action of the Learned CIT(Appeals) in denying the reasonable opportunity of being heard to the assessee.
2. Heard and considered the arguments advanced by the parties in view of orders of the authorities below, material available on record and the decisions relied upon.
3. Having gone through the orders of the authorities below, I find that the Learned CIT(Appeals) after noting the dates of hearing fixed before him 2 has dismissed the appeals in default without adjudicating the appeals on its merits on the basis of material available on record. I thus in the interest of justice set aside these first appeals to the file of Learned CIT(Appeals) to dispose off the same by passing a speaking order on the merits of the appeals after affording opportunity of being heard to the assessee. The Learned AR undertakes to cooperate with the Learned CIT(Appeals) in disposal of the appeals.
4. In result, the appeals are allowed.
Order pronounced in the open court on 04 .01.2016 Sd/-
( I.C. SUDHIR ) JUDICIAL MEMBER Dated: 04 /01/2016 Mohan Lal Copy forwarded to:
1) Appellant
2) Respondent
3) CIT
4) CIT(Appeals)
5) DR:ITAT
ASSISTANT REGISTRAR
3
Date
Draft dictated on computer 04.01.2016
Draft placed before author
Draft proposed & placed before the second member Draft discussed/approved by Second Member. Approved Draft comes to the Sr.PS/PS 04.01.2016 Kept for pronouncement on 04.01.2016 File sent to the Bench Clerk 04.01.2016 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.