Forum
Read and express views
× Latest Case Laws on Income Tax by various Income Tax Appellate Tribunals in India

These are the latest case laws decided by various Income Tax Appellate Tribunals (ITAT) of India on Income Tax which have been published recently. The case laws are open for discussion and we invite expert comments from our members on its applicability and effect on relevant issues.

04-01-2019, Ashish Dham, Section 69, 250, 251, 246A, Tribunal Delhi

  • amit
  • amit's Avatar Topic Author
  • Offline
  • Administrator
  • Administrator
More
2 months 1 week ago #8289 by amit
Section - 69, 250, 251, 246A, 245HA, 251(1)(a)
Order Date - 04-01-2019
Favouring - Partly allowed for statistical purpose
Court - Tribunal Delhi
Appellant - Ashish Dham
Respondent - DCIT
Justice - H.S. SIDHU JM & ANADEE NATH MISSHRA AM
Citation - 119Taxpundit86
Appeal No. - ITA No:- 1953/Del/2016
Asstt. Year - 2011-12

Order

PER : ANADEE NATH MISSHRA

This appeal by Assessee is filed against the order of the Learned Commissioner of Income Tax (Appeals)-16, New Delhi, [“Ld. CIT(A)” for short], dated 15.02.2016, for Assessment Year 2011-12, on the following grounds:

“1. Ld. CIT (Appeals), without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in not deciding the appeal on the merits of the case and as well as on validity /legality of assessment order passed by ld. Assessing Officer without having the jurisdiction over the case.

2. That Ld. CIT(A) without appreciating the correct facts of the case giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the addition of Rs. 12,52,000/- under section 69 of the I.T. Act on account of cash deposit in bank account made by ld. Assessing Officer.

3. That Ld. CIT(A) without appreciating the correct facts of the case and giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the addition of Rs. 17,64,241/- made by ld. Assessing Officer by disallowing the interest on housing loan from income house property.

4. That ld. CIT(A) without appreciating the correct facts of the case and giving proper opportunity of being heard and raising any query during the course of hearing is not justified in law and facts and c rcumstances of the confirming the addition the addition of Rs. 17,00,000/- on account of alleged difference in the receipts as per 26AS and return of income.

5. Assessee has every right to make, add, delete, modify, or alter any grounds of appeal at the time of hearing.”

(2) The Assessment Order U/s 143(3) of the Income Tax Act, 1961 (“I.T. Act” for short) was passed on 31/12/2013, in which the following additions were made by the Assessing Officer (AO):

3) The Assessee filed appeal before the Ld. CIT(A). However, the assessee did not comply with hearing notices issued by the Ld. CIT(A). As the assessee did not appear before the Ld. CIT(A), the Ld. CIT(A) concluded that the Assessee was not interested in prosecuting his case and he dismissed the Assessee’s appeal with the following observations in his aforesaid impugned order dated 15/02/2016:

“ Findings:-

Opportunities granted to appellant:-

(i) Case was fixed for 19/10/2015 by issuing notice u/s 250. No one attended.

(ii) Another notice u/s 250 is issued on 16/11/2015 and hearing fixed on 09/12/2015.

(iii) On 9/12/2015 case was adjourned to 30/12/2015. None attended on 30/12/2015.

(iv) On 12/01/2016 another notice u/s 250 issued case f xed for hearing on 04/02/2016.

(v) On 04/02/2016 case was adjourned to 11/02/2016. No one attended on 11/02/2016 or till the passing of this order.

From the opportunities given to the assessee and his non compliant attitude, it is clear that appellant is not interested in prosecuting his case. As there is
nothing on record to rebut the conclusion drawn by the Assessing Officer. The additions made by AO are confirmed.

In the result the appeal of the appellant is dismissed.”

(3.1) The Assessee filed appeal in Income Tax Appellate Tribunal (ITAT), against the impugned order dated 15/02/2016 of the Ld. CIT(A). We find from the perusal of record, that the following grounds of appeal were raised by the Assessee before the Ld. CIT(A).

“1. That order passed by ld. Assessing Officer is without jurisdiction and bad in law and should be quashed ab-initio.

2. That without prejudice to ground of appeal no. 1, order passed by ld. assessing officer is barred by limitation and bad in law and should be annulled.

3. That without prejudice to ground of appeal no. 1 and 2 ld. Assessing Officer without appreciating the correct facts of the case and giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in making the addition of Rs. 12,52,000/-

Click to view and download Full Free Judgement of Ashish Dham vs. DCIT

Unable to display Google Map.




Time to create page: 0.110 seconds

If You Appreciate What We Do Here On TaxPundit, You Should Consider:

We are thankful for your never ending support.

Latest Analysis - High Courts

RAJAN BHATIA vs CBDT

RAJAN BHATIA vs CBDT

RAJAN BHATIA vs CBDT Read More
ALFA BHOJ LIMITED vs DCIT

ALFA BHOJ LIMITED vs DCIT

ALFA BHOJ LIMITED vs DCIT Read More
PCIT vs GEETANJALI CREDITS AND CAPITAL LIMITED

PCIT vs GEETANJALI CREDITS AND CAPITAL LIMITED

PCIT vs GEETANJALI CREDITS AND CAPITAL LIMITED Read More
BHARTI INFRATEL LIMITED vs. DCIT

BHARTI INFRATEL LIMITED vs. DCIT

BHARTI INFRATEL LIMITED vs. DCIT Read More
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27

Forum Features

Latest Case Laws
Latest Case Laws are instantly updated in the Forum into their respective section
Latest from CBDT
Latest Circulars, Notifications, Orders etc. from CBDT is updated in the Forum
Ask Experts
You can ask questions to the community
Support
Support queries are either replied via mail or in the Forum so that others can be benefited
Press Releases
Latest Press Notes and Press Releases are updated in the Forum
Connect with Members
You can connect with our community members by replying to their queries

Recommended Articles

 

SITE INFORMATION

All content herein is the copyright of Taxpundit. No images, text, or any other content may be, reproduced or redistributed without the express written consent of Taxpundit.

All Rights Reserved. All Content Copyright.

Newsletter

Subscribe to our newsletter and stay updated on the latest developments and special offers!

Create your own website as per ICAI guidelines. Plan starts at Rs. 15000/- with Free Premium Membership. Read more
Toggle Bar