Manish Kumar Singhal, Ghaziabad V. ITO WARD 2(1)(4), Ghaziabad

ITA 1249/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6985 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 142(1); 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1249/DEL/2019 ASSESSMENT YEAR: 2010-11 MANISH KUMAR SINGHAL, A-14020, FORTUNE RESIDENCY, RAJ NAGAR EXTN., GHAZIABAD. (UP). PAN: ACVPK7246D VS. ITO, WARD 2(1)(4), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 30.07.2019 DATE OF PRONOUNCEMENT : 31.07.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 30.11.2018 OF THE CIT(A), GHAZIABAD, RELATING TO AS SESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. I, THEREFORE, DEEM IT PROPER TO DISPOSE OF THE APPEAL ON THE BASI S OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER IN THE ORDER PASSED U/S 144 OF THE IT ACT. ITA NO.1249/DEL/2019 2 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS ING OFFICER, ON THE BASIS OF THE INFORMATION RECEIVED THAT THE ASSESSEE HAS DEPOSITE D CASH IN HIS BANK ACCOUNTS AMOUNTING TO RS.29,75,500/- DURING THE YEAR UNDER C ONSIDERATION, REOPENED THE ASSESSMENT U/S 147 OF THE IT ACT AFTER OBTAINING AP PROVAL U/S 151 OF THE IT ACT. THE NOTICE U/S 148 DATED 30 TH MARCH, 2017 WAS ISSUED AND SERVED ON THE ASSESSEE. HOWEVER, THERE WAS NO COMPLIANCE TO THE SAID NOTICE OR TO THE NOTICE U/S 142(1) WHICH WAS ISSUED SUBSEQUENTLY. SINCE THERE WAS NON-COMPL IANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICER COMPLETED THE ASSES SMENT U/S 144 OF THE IT ACT DETERMINING THE TOTAL INCOME AT RS.32,40,760/-. SI NCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A), THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HER, DISMISSED THE APPEAL FILED BY THE ASSESSEE AND SUSTAINED THE VARI OUS ADDITIONS MADE BY THE ASSESSING OFFICER. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO THE NON-APPEARANCE OF THE ASSESSEE EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE CIT(A), BOTH HAVE P ASSED EX PARTE ORDERS. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE, I DEEM IT APPROPRIATE TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFI CER WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEA R BEFORE THE ASSESSING OFFICER AND ITA NO.1249/DEL/2019 3 SUBSTANTIATE HIS CASE BY FILING THE REQUISITE DOCUM ENTS, FAILING WHICH, THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 3 1. 07.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 31 ST JULY, 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI