Manohar Lal & Sons, Delhi V. ITO Ward-63(3), New Delhi

ITA 1210/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3233 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHI ASHISH GOEL
• Keywords: Bogus purchase
• Section: 143(3); 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DE LHI BENCHES : G : NEW DELHI (THROUGH VIRTUAL COURT HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 1 210 /D EL /201 9 ASSESSMENT YEAR : 20 08 - 09 MANOHAR LAL & SONS, 5640/ 3, BASTI HARPHOOL SINGH, SADAR BAZAR, DELHI. PAN : A A AFM5576D VS ITO, WARD - 63(3), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHI ASHISH GOEL, CA RE VENUE BY : SHRI AJAY KUMAR, SR. DR DATE OF HEARING : 1 7 . 1 1 . 20 20 DATE OF PRONOUNCEMENT : 17 . 1 1 . 20 20 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 16 TH JANUARY, 201 9 OF THE CIT(A), NEW DELHI, RELATING TO ASSESSMENT YEAR 20 08 - 09 . 2. THE ASSES SEE IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE CIT(A) IN SUSTAINING VARIOUS ADDITIONS MADE BY THE AO. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A PARTNERSHIP FIRM AND FILED ITS RETURN OF INCOME ON 27 TH SEPTEMBER, 2008 DECLARING TOTAL INCOME AT RS. 46,190/ - ITA NO. 1210 / D EL /201 9 2 . THE AO COMPLETED THE ASSESSMENT U/S 143(3) /147 OF THE ACT ON 15 TH MARCH, 2016, DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS. 10,73,720/ - WHEREIN HE MADE ADDITION OF RS.10,27,531/ - ON ACCOUNT OF BOGUS PURCHASES. IN APPEAL, THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ADDITION MADE BY THE AO. 4 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5 . WE HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT THAT DUE TO NON - APPEARANCE BEFORE THE CIT(A), THE LD.CIT(A) , IN THE EX PARTE ORDER, SUSTAINED THE ADDITION MADE BY THE AO ON ACCOUNT OF BOGUS PURCHASES. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW . THE ASSE SSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD.CIT(A) AND SUBSTANTIATE ITS CASE, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. ITA NO. 1210 / D EL /201 9 3 6 . IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. DE CISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 1 7 TH NOVEMBER, 2020 ITSELF . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 7 TH NOVEMBER, 2020. DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI