Income Tax Appellate Tribunal - Delhi
Anil Bansal, Delhi vs Acit, New Delhi on 1 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'SMC-II', NEW DELHI
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
ITA No.2783/Del/2016
Assessment Year : 2007-08
Anil Bansal, ACIT, Central Circle- 14,
208, 3rd Floor, S-524, Vs. New Delhi
Shakarpur, Vikas Marg, Delhi
PAN : AAFPD 2542 K
(Appellant) (Respondent)
Appellant by : Shri C. P. Singh, Asstt. to AR
Respondent by : Shri F.R. Meena, Sr.DR
Date of hearing : 16-11-2016
Date of pronouncement : 01-02-2017
ORDER
PER DIVA SINGH, J.M. :
The present appeal has been filed by the assessee assailing the correctness of the order dated 09.02.2016 of the CIT(A)-30, New Delhi pertaining to 2007-08 assessment year on the following grounds :-
"1. Whether the Ld. CIT(A) was justified by sustaining the assumption of jurisdiction for invoking the provisions of Sec.147 / 148 of the Income Tax Act, 1961. Admittedly, the proceedings, are nothing but review of earlier decision, were based on the evidence/explanations already on record at the time of original proceedings which were dropped after a marathon arguments.
2. Whether the Ld. CIT(A) was justified by not quashing the order when there was no disposal - off objections in the manner it was objected by Appellant.
3. Whether the Ld. CIT(A) was justified even on merits that the outstanding professional charges Rs.93000/- and rent payable Rs.108623/- were added in the current year's income, although these are brought forward except Rs.39000/- rent payable for the year directly credited in the landlord a/c, without appreciating the evidence on record.
That the appellant craves leave to amend, alter or to raise any other ground at the time of hearing."
2. At the time of hearing, an adjournment petition was moved on behalf of the assessee by his counsel. However, considering the impugned order and after hearing the ld. Sr.DR, it was considered appropriate to proceed with the present appeal ex- parte qua the assessee-appellant.
3. A perusal of the impugned order shows that the assessee challenged the correctness of the addition of Rs.2,01,623/- made by the AO by an order u/s 2 ITA No.2783/Del/2016 254/143(3) wherein on the challenge of the assessee posed to the order dated 01.02.2012 of the CIT(A), the ITAT remitted the issue back to the AO by an order dated 09.08.2012 in ITA No.1544/Del/2012 for fresh consideration in terms of the decision of the Hon'ble Apex Court in the case of M/s GKN Driveshaff. However, the addition was confirmed as the assessee remained unrepresented leading to the passing of the ex-parte order. On perusal of the same, the ld. Sr. DR was required to point out as to what specific opportunity was provided to the assessee by the Ld.CIT(A). The assessee as per record is found to have moved adjournment before the CIT(A) and also requested for disposal of objections. The discussion in the impugned order is full of the details of what transpired in the original round before the Assessing Officer, the CIT(A) and the ITAT. In the absence of any discussion on what transpired in the present proceedings, the impugned order is set-aside and restored back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. While so directing, it is noted that the adjournment moved on behalf of the assessee through his counsel has been rejected. It is hope that opportunity so provided in good faith to the assessee is utilized fairly by making full and proper compliance before the ld. CIT(A) as failing which the CIT(A) would be at liberty to pass an order on the basis of material available on record.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open court on 01st February 2017.
Sd/-
Sd/- S
(A. N. MISHRA) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Sujeet/Amit
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR,
ITAT NEW DELHI