DDIT, New Delhi V. Sh. Satyendra Singh Bhati, New Delhi

ITA 1214/DEL/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7457 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 12-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Assessee Lawyers: P N SHASTRY
• Keywords: Unexplained investment; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A.NO. 1214/DEL/2012 A.Y. : 2008-09 DEPUTY DIRECTOR OF INCOME TAX, CIRCLE 1(1), INTERNATIONAL TAXATION, ROOM NO. 204, DRUM SHAPED BUILDING, NEW DELHI VS. SH. SATYENDRA SINGH BHATI, C-3/11, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI (PAN: AMVPB8030E) (APPELLANT) (RESPONDENT) DEPARTMENT BY : MS. ANIMA BARNWAL, SR. DR ASSESSEE BY : SH. PN SHASTRY, ADV. & SH. MP RASTOGI, ADV. DATE OF HEARING : 12-07-2016 DATE OF ORDER : 08-08-2016 ORDER PER H.S. SIDHU : JM THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER DATED 30/11/2007 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXIX, NEW DELHI RELEVANT TO ASSESSMENT YE AR 2008-09 ON THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS . 3,62,37,524/- MADE BY THE AO ON ACCOUNT OF UNEXPLAINED INVESTMENT DURING THE APPELLATE ITA NO. 1214/DEL/2012 2 PROCEEDINGS BUT HAS PROCEEDED TO ADJUDICATE THE MATTER WITHOUT PROVIDING ANY OPPORTUNITY TO THE AO. 2. THE APPELLANT CRAVES TO ADD, AMEND, MODIFY OR ALTE R ANY GROUNDS OF APPEAL AT THE TIME OF OR BEFORE THE HEARING OF THE APPEAL. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. AT THE TIME OF HEARING, MS. ANIMA BARNWAL, SR. D R STATED THAT THE LD. CIT(A) HAS DELETED THE ADDITION IN DISPUTE ON THE B ASIS OF THE DOCUMENTS FILED BY THE ASSESSEE DURING THE APPELLATE PROCEEDI NGS, BUT NO OPPORTUNITY OF HEARING HAS BEEN GIVEN TO THE AO, WHICH IS CONTRARY TO THE PRINCIPLE OF NATURAL JUSTICE. SHE ALSO DRAW OUR ATTENTION TOW ARDS PARA NO. 4 TO 5.1 OF THE IMPUGNED ORDER IN WHICH LD. CIT(A) HAS DELETED THE ADDITION IN DISPUTE ON THE BASIS OF THE DOCUMENTS FILED BY THE ASSESSE E. SHE ALSO DRAW OUR ATTENTION TOWARDS THE AOS ORDER AND STATED THAT TH E ASSESSEE HAS NOT FILED ANY DOCUMENT BEFORE THE AO AND DESPITE THAT LD. CIT (A) HAS WRONGLY DELETED THE ADDITION WHICH IS CONTRARY TO PRINCIPLES OF NAT URAL JUSTICE. 4. ON THE CONTRARY, LD. AUTHORISED REPRESENTATIVE O F THE ASSESSEE HAS RELIED UPON THE ORDER PASSED BY THE LD. CIT(A) AND STATED THAT THE ASSESSEE HAS FILED ALL THE EVIDENCES BEFORE THE AO AS WELL A S BEFORE THE LD. CIT(A) AND REQUESTED TO UPHOLD THE IMPUGNED ORDER PASSED BY TH E LD. CIT(A). 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORDS AVAILABLE WITH US, ESPECIALLY THE PARA NOS. 4 TO 5.1 OF THE IMPUGN ED ORDER PASSED BY THE LD. CIT(A), WE ARE OF THE CONSIDERED VIEW THAT ASSESSEE HAS FILED SOME ITA NO. 1214/DEL/2012 3 DOCUMENTS BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS NOT AFFORDED ANY OPPORTUNITY TO THE AO FOR VERIFICATION AND REBUTTAL THE SAME WHICH IS CONTRARY TO PRINCIPLES OF NATURAL JUSTICE. THEREFOR E, IN THE INTEREST OF JUSTICE, WE ARE SETTING ASIDE THE ISSUES IN DISPUTE TO THE F ILE OF THE AO FOR FRESH CONSIDERATION, AS PER LAW, AFTER GIVING ADEQUATE OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS AT LIBERTY TO PROD UCE ANY EVIDENCE/DOCUMENT FOR SUBSTANTIATING HIS CLAIM BEFORE THE ASSESSING OFFICER. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2016. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 08/08/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES