Mr. Brij Kishore Kochar, New Delhi V. ACIT, New Delhi

ITA 1235/DEL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7946 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 11-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 07-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NANDITA KANCHAN
• Assessee Lawyers: BALJIT SINGH
• Section: 142(1); 132; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG: JUDICIAL MEMBER ITA NOS. 1235, 1236 & 1237/DEL/2016 ASSTT. YR: 2006-07, 2007-08 & 2008-09 BRIJ KISHORE KOCHAR VS. ACIT, CEN. CIRCLE-9, SECTOR A-1316, POCKET B&C, NEW DELHI. VASANT KUNJ, NEW DELHI. PAN: AAIPK 1338 H ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI BALJIT SINGH CA RESPONDENT BY : MS. NANDITA KANCHAN CIT(DR) DATE OF HEARING : 11/05/2016. DATE OF ORDER : 12/05/2016. O R D E R PER S.V. MEHROTRA, A.M: THESE ARE ASSESSEES APPEALS ASSAILING SEPARATE O RDERS OF LD. CIT(A) RELATING TO AY 2006-07, 2007-08 AND 2008-09. IDENT ICAL GROUNDS ARE INVOLVED FOR ADJUDICATION IN ALL THESE APPEALS, THE REFORE, THE SAME WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY A COMPO SITE ORDER FOR THE SAKE OF CONVENIENCE. ITA NO. 1235/DEL/2016 (AY 2006-07) : 2. BRIEF FACTS OF THE CASE ARE THAT CONSEQUENT TO S EARCH CONDUCTED IN THE AERENS GROUP ON 17.8.2011, SEARCH & SEIZURE OPERATI ONS U/S 132 OF THE INCOME-TAX ACT, 1961 WERE CONDUCTED ON 10.2.2012 IN THE CASE OF THE ASSESSEE. THE CASE WAS CENTRALIZED IN CENTRAL CIRCL E-9, NEW DELHI. IN 2 PURSUANCE TO NOTICE U/S 153A, ASSESSEE FILED RETURN DECLARING INCOME OF RS. 26,69,140/-. AO HAS OBSERVED THAT INSPITE OF NOTICE U/S 142(1) AND SUMMONS U/S 131, NEITHER ANY ONE ATTENDED NOR ANY WRITTEN E XPLANATION HAD BEEN FILED. HE, THEREFORE, PASSED THE ASSESSMENT ORDER EX PATE U/S 144, DETERMINING THE TOTAL INCOME AT RS. 1,61,06,263/-. 3. BEFORE LD. CIT(A), THE ASSESSEE HAD, INTER ALIA, TAKEN A GROUND THAT AO ERRED IN PASSING THE EX PARTE ORDER WITHOUT GIVING ANY SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND WHEREIN NO NOTICE U/S 144 OF TH E ACT OR ANY SHOW CAUSE NOTICE WAS SERVED TO THE ASSESSEE BEFORE MAKING SUC H A HUGE ADDITION. LD. CIT(A) HAD CALLED FOR A REMAND REPORT, WHICH HAS BE EN REPRODUCED AT PAGE 3 OF HIS ORDER IN WHICH PRIMARILY THE AO JUSTIFIED HI S ACTION U/S 144 AND, THEREFORE, RELYING ON THE SAME, LD. CIT(A) REJECTED THE ASSESSEES CLAIM. 4. LD. COUNSEL REFERRED TO PAGE 15 OF THE PB AND PO INTED OUT THAT IN THE WRITTEN SUBMISSIONS IT WAS, INTER ALIA, POINTED OUT THAT ADDITIONS HAD BEEN MADE IN WRONG YEAR. HE FURTHER POINTED OUT THAT THE DETAILS OF PAYMENTS MADE TO INDIRAPURAM HABITAT CENTRE WERE GIVEN BUT A LL THESE DETAILS HAVE NOT AT ALL BEEN CONSIDERED BY LOWER REVENUE AUTHORITIES . HE SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF AO SO T HAT CORRECT FACTUAL POSITION MAY BE BROUGHT ON RECORD, AS THE ASSESSMENT HAD BEE N MADE U/S 144. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES. WE FIND THAT LD. CIT(A) HAS CONFIRMED ALL THE ADDITIONS EXCEPT A LLOWING DEDUCTION U/S 80C, RELYING ON THE REMAND REPORT OF AO. HOWEVER, L D. COUNSEL SUBMITS THAT FACTS NEEDS TO BE REMARSHALLED AS ASSESSEE DID NOT GET SUFFICIENT OPPORTUNITY TO PLEAD HIS CASE. CONSIDERING THE ENTIRETY OF FACT S, AFTER GOING THROUGH THE ORDER OF LD. CIT(A), IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO ASSESSEE, WE RESTORE THE MATTER TO THE FILE OF AO TO PASS THE A SSESSMENT ORDER DE NOVO, 3 AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD. WE ORDER ACCORDINGLY. 6. FACTS OF THE CASE BEING IDENTICAL, FOR AY 2007-0 8 AND 2008-09 ALSO WE RESTORE THE MATTER TO THE FILE OF AO FOR DE NOVO ASSESSMENT AS IN AY 2006-07. 7. IN THE RESULT, ALL THE THREE APPEALS PREFERRED B Y THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCEMENT IN OPEN COURT ON 12/05/2016. SD/- SD/- (C.M. GARG) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12/05/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.