2018 (9) TMI 605

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....3) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed by the Revenue. Under challenge is the judgment of Income Tax Appellate Tribunal dated 3.4.2017. Issue is narrow for which purpose we had issued notice for final disposal on 25.4.2018. The assessee is represented by advocate Shri Sudhir Mehta. We have heard the counsel for the Revenue as well as the assessee. 2.....

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....e ld CIT(A) did not adhere to the procedure contemplated in subsection (6) of section 250, thus, the order of the CIT(A) is not sustainable. Whenever, we find that an irregularity has crept in proceedings, then we are required to remove that irregularity and restore the proceedings at that level. In the present case, irregularity has been crept in at the level of the CIT(A), and therefore, under n....

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....ould not be verified and more so, as per the decision of the Hon'ble Delhi High Court cited supra, this aspect has to be verified. One thing struck to our mind that the assessment order is an ex parte and the assessee has not appeared before the 1d. CIT(A), and why indulgence to given to a negligent entity, then we realize that punishment in the shape of tax liability on such a huge addition on ac....

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....f section 40(a)(ia) of the Act for assessee's failure to deduct tax at source. Before CIT(Appeals), the assessee did not effectively participate. Before the Tribunal, the assessee relied on judgment of Delhi High Court in case of CIT v. Ansal Land Mark Town Ship Ltd. reported in 377 ITR 635 contending that payee had already paid tax and that therefore, by virtue of explanation added to the sai....