Chander Yadav, Noida V. ITO, Noida

ITA 1250/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6984 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1250/DEL/2019 ASSESSMENT YEAR: 2011-12 CHANDER YADAV, VILLAGE SARFABAD, NEAR PEER BABA, SECTOR-73, NOIDA, UTTAR PRADESH. PAN: ABMPY5452F VS. ITO, NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS ANJALI JOSHI, ADVOCATE 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 ORDER DATED 28 TH SEPTEMBER, 2018 OF THE CIT(A)-1, NOIDA, RELATING TO ASSESSMENT YEAR 2011-12. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED B Y THE ASSESSEE, THEY ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESSEE AND THEREBY UPHOLDING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. ITA NO.1250/DEL/2019 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 2 ND MARCH, 2012 DECLARING THE TOTAL INCOME AT RS.1,56, 730/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND STATUTORY NOTICES U/S 143(2) AND 142(1) WERE ISSUED FROM TIME TO TIME. HOWEVER, THE RE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE FOR WHICH THE ASSESSING OFFICE R COMPLETED THE ASSESSMENT U/S 144 OF THE ACT AND MADE VARIOUS ADDITIONS TO THE TOTAL INCOME OF THE ASSESSEE AND DETERMINED THE TOTAL INCOME AT RS.20,93,870/-, SIN CE DESPITE SERVICE OF NOTICE, NOBODY APPEARED BEFORE THE CIT(A), THE LD.CIT(A), IN THE O RDER PASSED BY HIM, SUSTAINED THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH TH E SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FA CT THAT THE ASSESSING OFFICER AS WELL AS THE CIT(A) HAVE PASSED EX PARTE ORDERS. ALTHOUGH THE LD.CIT(A) HAS DECIDED THE ISSUE ON MERIT, HOWEVER, THE ASSESSEE HAS NOT BEEN HEARD AS THE ASSESSEE DID NOT PARTICIPATE IN THE APPEAL PROCEEDINGS. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT APPROPRIA TE TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE MOR E OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER F ACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFI CER AND SUBSTANTIATE HIS CASE FILING THE REQUISITE DETAILS, FAILING WHICH, THE ASSESSING OFFICER IS AT LIBERTY TO PASS ITA NO.1250/DEL/2019 3 APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. 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