Yogender Singh Chauhan, New Delhi V. ITO, New Delhi

ITA 130/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5582 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 09-03-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANNA
• Keywords: Opportunity of being heard

Judgement Text

ITA NO. 130/DEL/2010 A.Y. 2006-07 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH I: NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 130/DEL/2010 A.Y. : 2006-07 MR. YOGENDER SINGH CHAUHAN, VS. INCOME TAX OFFIC ER, V-546, GALI NO. 16, WARD NO. 34(4), VIJAY PARK, MAUJPUR, VIKAS BHAVAN, DELHI 110 053 INDRAPRASTHA ESTATE, [PAN : AFTPC 2646 G] NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. ANUSHA KHURANNA, DR O R D E R PER SHAMIM YAHYA : AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. CIT(A) DATED 27.10.2009 PERTAINING TO ASSES SMENT YEAR 2006-07. 2. THE FIRST ISSUE RAISED IS THAT THE AUTHORITIES B ELOW HAVE ERRED AND WERE NOT JUSTIFIED IN PASSING RESPECTIVE ORDERS WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THIS CASE DURING THE COURSE OF ASSESSMENT, I T WAS OBSERVED THAT THERE WERE CASH DEPOSITS IN THE ASSESSEES SAV INGS BANK ACCOUNT TOTALING TO RS. 4,92,000/-. AO ALSO OBSER VED THAT THERE ITA NO. 130/DEL/2010 A.Y. 2006-07 2 WERE SUBSTANTIAL WITHDRAWALS ALSO. AO WANTED THE D ETAIL OF THE SAME, BUT NO DETAIL WAS SUBMITTED BEFORE THE AO. O N THE SPECIFIED DATE OF 12.12.2008, AO OBSERVED THAT THE CASE WAS G ETTING TIME BARRED, HE HAD NO ALTERNATIVE EXCEPT TO COMPLETE TH E ASSESSMENT ON THE BASIS OF THE INFORMATION AS AVAILABLE. ACCORDI NGLY, HE ADDED RS. 4,92,000/- AS UNEXPLAINED CASH DEPOSITS LYING IN ASSESSEES SAVINGS ACCOUNT. 4. UPON ASSESSEES APPEAL LD. CIT(A) NOTED THAT SE VERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, BUT ASSES SEE FAILED TO APPEAR EXCEPT ONLY SEEKING ADJOURNMENT. LD. CIT(A ) NOTED THAT ADJOURNMENT SOUGHT FOR THE FOURTH TIME WAS DECLINE D. LD. CIT(A) PROCEEDED TO CONFIRM THE ORDER OF THE AO. 5. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BE FORE US. 6. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LD. DR AND PERUSED THE RECORDS. UPON CAREFUL CONSID ERATION, IN OUR CONSIDERED OPINION, INTEREST OF JUSTICE WILL BE SER VED, IF THE MATTER IS REMITTED TO THE FILES OF THE LD. CIT(A), TO CONSI DER THE ISSUE ON MERITS AFRESH, AFTER GIVING THE ASSESSEE AN OPPORTU NITY OF BEING HEARD. ACCORDINGLY, THIS ISSUE STANDS REMITTED TO THE FILES OF THE LD. CIT(A). ITA NO. 130/DEL/2010 A.Y. 2006-07 3 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09/03/2010 U PON CONCLUSION OF THE HEARING. SD/- SD/- [C.L. SETHI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 09/03/ 2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES