Smt. Pushpa Rani Kukreja, New Delhi V. ACIT, New Delhi

ITA 1030/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8488 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S P SINGH
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 153A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.1030/DEL./2016 ASSESSMENT YEAR 2011-2012 SMT. PUSHPA RANI KUKREJA, A-37, EAST OF KAILASH, NEW DELHI. PAN ACYPR7962A VS., THE ACIT, CIRCLE-18, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.P. SINGH, ADVOCATE. FOR REVENUE : MS. RAKHI VIMAL, SR. D.R. DATE OF HEARING : 07 . 1 0.2019 DATE OF PRONOUNCEMENT : 10 . 1 0.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-25, DELHI, DATED 30.11.2015, FOR THE A.Y. 2011-2012. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT CONSEQUENT TO SEARCH CONDUCTED IN THE AERENS GROUP ON 17.08.2011, SEARCH & SEIZURE OPERATIONS UNDER SECTION 132 OF THE 2 ITA.NO.1030/DEL./2016 SMT. PUSHPA RANI KUKREJA, NEW DELHI. INCOME TAX ACT, 1961 WERE CONDUCTED ON 10.02.2012 IN THE CASE OF THE ASSESSEE. THIS CASE WAS CENTRALIZED. THE A.O. MADE THREE ADDITIONS AND COMPUTED THE TOTAL INCOME AT RS.18,50,000/- VIDE ASSESSMENT ORDER DATED 27.03.2014 UNDER SECTION 153A R.W.S. 143(3) OF THE I.T. ACT, 1961. THE ADDITIONS WERE CHALLENGED BEFORE THE LD. CIT(A). THE ASSESSEE, HOWEVER, DID NOT MAKE ANY COMPLIANCE. COUNSEL FOR ASSESSEE ONLY SOUGHT ADJOURNMENTS. THE LD. CIT(A) CONSIDERING THE NON-COOPERATION FROM THE SIDE OF THE ASSESSEE, DISMISSED THE APPEAL OF ASSESSEE. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE CASE OF ASSESSEE AND SHRI OM PRAKASH KUKREJA DIFFERENT APPEALS OF THE SAME NATURE HAVE BEEN CONSIDERED BY THE ITAT, DELHI F-BENCH VIDE ORDER DATED 21.09.2017. IN THE CASE OF SHRI OM PRAKASH KUKREJA, NEW DELHI VS., ACIT, CIRCLE-18, NEW DELHI FOR A.YS. 2009-2010 TO 2011-2012 THE MATTER IN ISSUE HAVE BEEN RESTORED TO THE FILE OF LD. CIT(A) FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE ORDER OF THE TRIBUNAL IN PARA-8 IS REPRODUCED AS UNDER : 3 ITA.NO.1030/DEL./2016 SMT. PUSHPA RANI KUKREJA, NEW DELHI. 8. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES, PERUSED THE ORDERS OF THE A.O. AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOUS DECISIONS CITED BEFORE US. WE FIND THE ASSESSEES DID NOT APPEAR BEFORE THE CIT(A) FOR WHICH HE PASSED AN EX PARTE ORDER DISMISSING THE APPEALS OF THE ASSESSEES BOTH ON TECHNICAL GROUND AS WELL AS ON MERIT. IT IS AN ADMITTED FACT THAT THERE WAS NO APPEARANCE BY THE ASSESSEES BEFORE THE IT(A) DESPITE OPPORTUNITIES GRANTED. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE WE DEEM IT PROPER TO RESTORE THE ABOVE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE RESPECTIVE ASSESSEES TO SUBSTANTIATE THEIR CASE. THE ASSESSEES ARE ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ADJOURNMENT AND SUBSTANTIATE HIS / HER CASE FAILING WHICH THE CIT(A) IS AT LIBERTY TO DECIDE THE 4 ITA.NO.1030/DEL./2016 SMT. PUSHPA RANI KUKREJA, NEW DELHI. ISSUE AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE ABOVE APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3.1. FOLLOWING THE SAME ORDER IN THE CASE OF THE ASSESSEE FOR EARLIER YEARS, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER IN ISSUE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO GIVE ONE MORE FINAL OPPORTUNITY TO THE ASSESSEE AND DECIDE THE CASE AS PER LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 10 TH OCTOBER, 2019 VBP/- 5 ITA.NO.1030/DEL./2016 SMT. PUSHPA RANI KUKREJA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT C BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.