Jolly Gupta, Delhi V. ITO Ward - 57(3), New Delhi

ITA 1242/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6704 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Gift; Opportunity of being heard
• Section: 68; 142(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 1242/DEL/2019 [ASSESSMENT YEAR: 2015-16] JOLLY GUPTA, VS. ITO, WARD-57(3), C-7/176, NEW DELHI YAMUNA VIHAR, D-BLOCK, VIKAS BHAWAN DELHI 110 053 NEW DELHI 2 (PAN: AFLPG6455K) [APPELLANT] [RESPONDENT] ASSESSEE BY: SHRI K. SAMPATH, ADVOCATE & SH. V. RAJAKUMAR, ADVOCATE REVENUE BY : SMT. RINKU SINGH, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS-19], NEW DELHI DATED 12.12.2018 PERTAINING TO ASSESSMENT YEAR 2015-16 O N THE FOLLOWING GROUNDS:- 1. THAT THE LD. CIT(A) ERRED ON FACTS AND ON LAW B Y CONFIRMING ADDITION OF CASH DEPOSITS OF RS. 13,45 ,000/- AS UNEXPLAINED CASH CREDIT U/S. 68 OF THE INCOME TA X ACT, 1961. 2. THAT THE APPELLANT CRAVES LEAVE TO ADD TO, ALTE R, AMEND OR VARY ALL OR ANY OF THE AFORESAID GROUND(S) OF A PPEAL. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE N OT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE STATED THAT LD. CIT(A) HAS DECIDED THE ISSUES IN DISPUTE AGAINS T THE ASSESSEE 2 WITHOUT GIVING SUFFICIENT OPPORTUNITY FOR SUBSTANTI ATING THE CLAIM OF THE ASSESSEE. HE FURTHER STATED THAT ASSESSEE IS H AVING ALL THE DOCUMENTARY EVIDENCES FOR SUBSTANTIATING THE CLAIM IN DISPUTE AND REQUESTED THAT THE ISSUES IN DISPUTE MAY BE SET ASI DE TO THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRES H, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . HE FILED A PAPER BOOK CONTAINING PAGES 1-32 IN WHICH HE HAS A TTACHED THE VARIOUS DOCUMENTARY EVIDENCES SUPPORTING THE CLAIM OF THE ASSESSEE. 4. ON THE CONTRARY, LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW, BUT HAS NOT RAISED ANY SERIOUS O BJECTION ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS ALONGWITH THE DOCUMENTARY EVIDENCES FILED BY THE AS SESSEE IN THE SHAPE OF PAPER BOOK PAGES 1-32 IN WHICH THE ASSESS EE HAS ATTACHED THE COPY OF WRITTEN SUBMISSIONS BEFORE CIT (A) DATED 09.10.2018; COPY OF WRITTEN SUBMISSIONS BEFORE CIT( A) DATED 22.10.2018 ALONGWITH (I) COPY OF BANK STATEMENT OF BHISHAM GUPTA; II) COPY OF ITR, COMPUTATION OF INCOME; COPY OF NOT ICE U/S. 142(1) DATED 19.1.2017; REPLY TO NOTICE U/S. 142(1) DATED 8/2/2017 ALONGWITH KARNATAKA BANK STATEMENT, CANARA BANK STA TEMENT, ITR COMPUTATION OF INCOME; COPY OF NOTICE U/S. 142(1) DATED 26.4.2017; REPLIES OF NOTICE U/S. 142(1) 7.7.2017, 26.12.2017 ALONGITH CONFIRMATION OF GIFT OF SH. BHISMAN KUMAR GUPTA AND BANK STATEMENT OF SRI BHISHAM KUMAR GUPTA. LD. COUN SEL FOR THE ASSESSEE ALSO CERTIFIED THAT THE ABOVE CITED PAPERS WERE ALL FILED BEFORE THE LOWER AUTHORITIES. AFTER PERUSING THE I MPUGNED ORDER AND THE DOCUMENTARY EVIDENCES FILED BY THE ASSESSEE IN THE SHAPE OF PAPER BOOK, I AM OF THE CONSIDERED VIEW THAT THE IM PUGNED ORDER 3 PASSED BY THE LD. CIT(A) IS EXPARTE AND NON-SPEAKIN G ORDER AND WAS PASSED WITHOUT CONSIDERING THE DOCUMENTARY EVID ENCES FILED BY THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTIC E, I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER GIVING AD EQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND ALSO CONSIDER ALL THE DOCUMENTARY EVIDENCES FILED BY THE ASSESSEE IN THE SHAPE OF PAPER BOOK AS STATED ABOVE. 5.1 KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND NON-COOPERATION OF THE ASSESSEE BEFORE THE REVENUE AUTHORITIES, I AM DIRECTING THE ASSESSEE THROUGH TH IS COUNSEL TO APPEAR BEFORE THE LD. CIT(A) ON 21.04.2020 AT 10.00 AM FOR HEARING. IT IS MADE CLEAR THAT THERE IS NO NEED TO ISSUE THE NOTICE FOR 21.04.2020, BECAUSE THIS ORDER HAS ALREADY BEE N PRONOUNCED IN THE OPEN COURT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 06.02.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:06-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI