Case Number: ITA 429/DEL/2019
Appellant: Rakesh Chharia & Sons (HUF), Ghaziabad
Respondent: ITO, Ward-2(2), Ghaziabad
Assessment Year: 2015-16
Case Filed On: 2019-01-21
Order Type: Final Tribunal Order
Date of Order: 2019-02-27
Pronounced On: 2019-02-27
Rakesh Chharia & Sons (HUF), based in Ghaziabad, filed an appeal against the order of the Commissioner of Income-tax (Appeals)-1, Noida, concerning the assessment year 2015-16. The primary dispute was over the additions made by the Assessing Officer (AO) under sections 68 and 69C of the Income-tax Act.
The case was heard by the Delhi Bench “F” of the Income Tax Appellate Tribunal (ITAT), with Shri Amit Shukla, Judicial Member, and Shri L.P. Sahu, Accountant Member, presiding. The appellant was represented by Shri Akhilesh Kumar, Advocate, while the respondent was represented by Shri Surender Pal, Senior Departmental Representative (DR).
The appellant raised several grounds, challenging the dismissal of their appeal by the Commissioner of Income-tax (Appeals) [CIT(A)]. The primary contentions were:
The Tribunal noted that the appellant had indeed filed the necessary documents, including the demand notice and the challan for the appeal fee, contrary to the CIT(A)’s findings. The appellant provided evidence of the tax challan deposit and the acknowledgment challan from the Department’s website, confirming the submission of the required documents.
Given these facts, the Tribunal found that the CIT(A) had erred in dismissing the appeal on the grounds of non-submission of the necessary documents. The Tribunal also noted that the appeal was dismissed ex parte without considering the merits of the additions made by the AO.
In light of these observations, the Tribunal decided to remand the case back to the CIT(A) for fresh adjudication. The CIT(A) was directed to reconsider the appeal on its merits, providing due opportunity to the appellant to present their case.
The appeal filed by Rakesh Chharia & Sons (HUF) was allowed for statistical purposes, and the case was remanded back to the CIT(A) for a fresh decision. The Tribunal emphasized the importance of considering the merits of the case and ensuring that all procedural requirements are duly met before dismissing an appeal.
This case underscores the need for proper documentation and adherence to procedural requirements in tax disputes. It also highlights the Tribunal’s role in ensuring that justice is served by correcting procedural errors made by lower authorities.
For more information on similar cases and legal precedents, visit the official website of the Income Tax Appellate Tribunal of India.
Rakesh Chharia & Sons (HUF) vs ITO: Dispute Over Additions u/s 68 and 69C – ITA 429/DEL/2019
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