Sh. Surjeet Singh Goldy, New Delhi V. ACIT, Meerut

CO 408/DEL/2010

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 5937 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-04-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 20-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHORE B
• Assessee Lawyers: O P SAPRA

Judgement Text

ITA NO. 4610/DEL/2010 AND CO NO. 408/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 4610/DEL/2010 A.Y. : 2006-07 ASSTT. COMMISSIONER OF INCOME TAX , CIRCLE-2, MEERUT-UP VS. SH. SURJEET SINGH GOLDY, 341, SOTI GANJ, MEERUT-UP (PAN/GIR NO. : ABSPS2560C) AND C.O. NO. 408/DEL/2010 (IN ITA NO. 4610 /DEL/2010) A.Y. 2006-07 SH. SURJEET SINGH GOLDY, VS. ASSTT. COMMISSIONER OF IN COME TAX C/O O.P. SAPRA & ASSOCIATES, CIRCLE-2, C-763, NEW FRIENDS COLONY, MEERUT (UP) NEW DELHI 110 025 (PAN/GIR NO. : ABSPS2560C) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. O.P. SAPRA, ADVOCATE DEPARTMENT BY : SH. KISHORE B, (D.R.) ORDER ORDER ORDER ORDER PER PER PER PER SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM THIS APPEAL BY THE REVENUE AND CROSS OBJECTION BY T HE ASSESSEE EMANATE OUT OF ORDER OF THE LD. COMMISSIONER OF INCO ME TAX (APPEALS) DATED 3.8.2010 PERTAINING TO ASSESSMENT YEAR 2006-07 . 2. IN THE CROSS OBJECTION THE ASSESSEE HAS TAKEN TH E GROUND THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE CA NCELLED/ ITA NO. 4610/DEL/2010 AND CO NO. 408/DEL/2010 2 ANNULLED THE ASSESSMENT ORDER AS PASSED BY THE ASSE SSING OFFICER ON ACCOUNT OF NON-ISSUANCE OF NOTICE U/S 143(2). 3. IN THE REVENUES APPEAL THE MATTER PERTAINS TO DE LETION OF ADDITION OF ` 28,01,000/-. 4. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. WE FIND THAT ASSESSEE HAS TAKEN THE GROUND RELATING T O JURISDICTION BY GROUND NO. 1 BEFORE THE LD. COMMISSIONER OF INCOME TA X (APPEALS) WHICH READS AS UNDER:- THAT THE IMPUGNED ORDER U/S. 143(3)/148 IS ILLEGAL AS NO NOTICE U/S 143(2) HAS EVER BEEN ISSUED TO THE ASSESSEE BEF ORE COMPLETION THEREOF U/S 143(3)/148 AND AS SUCH THE SA ME IS BAD IN LAW AND DESERVES TO BE ANNULLED. 4.1 HOWEVER, THE LD. COMMISSIONER OF INCOME TAX (AP PEALS) HAS NOT ADJUDICATED ON THIS JURISDICTION ISSUE AND HAS GRANT ED RELIEF ON MERITS OF THE CASE. 5. IN VIEW OF THE FACT THAT ASSESSEE HAS TAKEN UP THE GROUND RELATING TO REOPENING BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS), WHICH HAS NOT BEEN ADJUDICATED UPON. WE FIND THAT THE MATTER NEEDS TO GO BACK TO THE FILES OF THE LD. COMMIS SIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THE ISSUE PERTAINING TO ISSUE OF NOTICE. ACCORDINGLY, WE REMIT THIS ISSUE TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO CONSIDER THE SAME AND PASS A SPEAKING ORDER. ACCORDINGLY, THE ISSUE STANDS REMITTED TO THE FILES OF THE LD. ITA NO. 4610/DEL/2010 AND CO NO. 408/DEL/2010 3 COMMISSIONER OF INCOME TAX (APPEALS). SINCE WE ARE REMITTING THE ISSUE PERTAINING TO JURISDICTION ITSELF TO THE FILE S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), WE ARE NOT ADJU DICATING UPON THE ISSUE ON MERITS OF THE CASE AS AGITATED BY THE REVENUE. 6. IN THE RESULT, THE CO BY THE ASSESSEE & APPEA L FILED BY THE REVENUE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25/4/2011 UPO N CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN) )) ) ( (( (SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 25/04/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES