Ajay Mahajan, New Delhi vs Assessee

Ajay Mahajan ACIT WZ-17, B-34, Vishnu Garden Central Circle-11 New Delhi vs New Delhi AAIPM9816H (APPELLANT) (RESPONDENT)

Appellant by Sh. V. K. Sabharwal, Adv.& Sh. Ashok Babbar, Adv Respondent by Sh. Robin Rawal, JCIT

Date of Hearing 22.06.2015 Date of Pronouncement 29.06.2015

ORDER PER S. V. MEHROTRA, AM

All these appeals have been filed by the assessee against the separate orders of CIT(A) VI, dated 6th December 2013for assessment years 2004-05 to 2009-10.

2. Brief facts of the case are that an action u/s 132 of the Income Tax Act was carried out in the case of Mr. Ajay Mahajan on 9th February 2009 along with Koutons Group of cases. The assessing officer levied penalty u/s 271 (1) (c) in respect of all the years under consideration, inter alia, observing that during the course of assessment proceedings, it was noticed that in the original return of 2 ITA Nos. 792 to 798/Del/14

income, the assessee had not even declared true particulars of income even under the head income from salaries and had also claimed excessive deductions out of gross total income. The assessee preferred appeal before the Ld. CIT(A) in all the years which were dismissed by Ld. CIT(A) ex-parte in limine, inter-alia, observing that various notices issued were not complied by assessee. Ld. Counsel submitted that assessee had engaged Shri Rakesh Chadda, CA to appear in his appeal before CIT who wrongly noted the date in his diary as 16/12/2013 instead of 6/12/2013 which was the final date of hearing.

3. Having heard both the parties, I find that the non-attendance before the CIT(A) was on account of wrong noting of date by assesssee's counsel in his diary for which the assessee cannot be made to suffer. I, therefore, set aside all the orders under consideration and restore the matter back to the file of Ld. CIT(A) for deciding the appeals on merits, after affording due opportunity of hearing to assessee.

4. In the result, all the appeals are allowed for statistical purposes. The order is pronounced in the open court on 29th of June 2015.

Sd/-

(S. V. MEHROTRA) ACCOUNTANT MEMBER Dated:- 29 /06/2013

*R. Naheed*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA Nos. 792 to 798/Del/14

Date

1. Draft dictated on 23.06.2015 PS

2. Draft placed before author PS 24.06.2015

3. Draft proposed & placed before the JM/AM second member

4. Draft discussed/approved by Second JM/AM Member.

5. Approved Draft comes to the .06.2015 PS/PS Sr.PS/PS

6. Kept for pronouncement on PS

7. File sent to the Bench Clerk .06.2015 PS

8. Date on which file goes to the AR

9. Date on which file goes to the Head Clerk.

10. Date of dispatch of Order. 4 ITA Nos. 792 to 798/Del/14