Case Number: ITA 5878/DEL/2019
Appellant: Ankit Kapoor, New Delhi
Respondent: JCIT Range – 63, New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2023-05-18
Pronounced On: 2023-05-18
Summary:
The case of Ankit Kapoor vs JCIT, New Delhi pertains to unsustained additions made by the Assessing Officer (AO) for the assessment year 2015-16. The appellant, Ankit Kapoor, contested the additions determined by the AO and upheld by the Commissioner of Income Tax (Appeals)-20, New Delhi. The case was subsequently brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
Background:
Ankit Kapoor, located at B-102, RG City Centre, Plot No. 4, Motia Khan, Pahar Ganj, New Delhi, filed an appeal against the order of the CIT(A)-20, New Delhi, dated 16th April 2019. The primary issue was the unsustained additions made by the AO, which the appellant sought to dispute through the legal process.
Grounds of Appeal:
Tribunal Proceedings:
During the virtual hearing, the appellant was represented by Ms. Monika Agarwal, Advocate, while the respondent was represented by Shri Kanv Bali, Senior Departmental Representative (Sr. DR). The tribunal decided to proceed based on the available records and after hearing the submissions of the representatives from both sides. The tribunal noted that the CIT(A) had issued multiple notices, but the appellant failed to appear or substantiate its case, resulting in the ex parte order.
The appellant contended that no proper opportunity was granted by the CIT(A) to present its case. The tribunal observed that the CIT(A) had issued notices on 17th January 2019, 13th February 2019, 22nd February 2019, 6th March 2019, and 19th March 2019. Despite these opportunities, the appellant failed to appear, leading to the dismissal of the appeal on 16th April 2019.
Considering the totality of the facts and in the interest of justice, the tribunal decided to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the appellant to substantiate its case. The tribunal also directed the appellant to appear before the CIT(A) and substantiate its case without seeking any adjournments, failing which the CIT(A) could pass an appropriate order as per law.
Conclusion:
In conclusion, the tribunal allowed the appeal filed by Ankit Kapoor for statistical purposes, directing the CIT(A) to grant a final opportunity to the appellant to present its case. This case underscores the importance of procedural compliance and the need for appellants to utilize opportunities provided during the appellate process.
Order Pronouncement:
Order was pronounced in the open court on 18th May 2023, following the virtual hearing.
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(SHAMIM YAHYA)
ACCOUNTANT MEMBER
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(ASTHA CHANDRA)
JUDICIAL MEMBER
Ankit Kapoor vs JCIT, New Delhi – Case Filed Due to Unsustained Additions
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