Sh. Anil Aggarwal, Ghaziabad V. DCIT, New Delhi

ITA 1319/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5073 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: AASHISH CHADHA
• Keywords: Opportunity of being heard
• Section: 153A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI C.M.GARG, JUDICIAL MEMBER ITA NO. 1 317 TO 1322/DEL./2016 ASSTT. YEAR : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ANIL AGGARWAL HOUSE NO. 67, SECTOR-1. VAISHALI GHAZIABAD PAN: AFGPA3349M VS. DCIT CENTRAL CIRCLE-11 NEW DELHI APPELLANT RESPONDENT ASSESSEE BY : SH. AASHISH CHADHA , CA RE VENUE BY : S H. S.S. RANA , CIT . D.R. DATE OF HEARING: 0 2 0 8 2017 DATE OF PRONOUNCEMENT: 04 0 8 2017 O R D E R PER R.K. PANDA, ACCOUNTANT MEMBER : THE ABOVE APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE SEPARATE ORDERS DATED 9.12.2015 OF THE CIT(A)-24, N EW DELHI RELATING TO ASSESSMENT YEAR 2007-08 TO 2012-13 RESPECTIVELY. SI NCE IDENTICAL GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE IN ALL THESE APPEALS, TH EREFORE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON O RDER. 2. AFTER HEARING BOTH THE SIDES, WE FIND THAT A SEA RCH AND SEIZURE ACTION U/S 132 OF THE IT ACT WAS CARRIED OUT ON THE ROCKLA ND GROUP OF CASES ON 6 TH SEPTEMBER 2011. CONSEQUENTIAL SEARCH ACTION U/S 132 OF THE IT ACT WAS CONDUCTED ON THE ASSESSEE ON 21.10.2011. IT WAS FOU ND THAT THE ASSESSEE IS AN ITA NO.1317-22/DEL/2016, ANIL AGARWAL 2 ENTRY OPERATOR BASED IN NEW DELHI. AFTER DISCUSSING THE VARIOUS ISSUES THE AO COMPLETED THE ASSESSMENT U/S 153A OF THE IT ACT DET ERMINING THE UNDISCLOSED COMMISSION INCOME FROM ENTRY OPERATION FOR DIFFEREN T ASSESSMENT YEARS AS UNDER :- ASSESSMENT YEAR RETURNED INCOME ASSESSED INCOME 2007-08 2,03,000/- 72,45,000/- 2008-09 2,41,260/- 19,31,91,760/- 2009-10 NIL 19,43,59,200/- 2010-11 NIL 49,21,35,200/- 2011-12 NIL 1,35,85,02,400/- 2012-13 NIL 15,06,92,600/- 3. ASSESSEE FILED APPEAL BEFORE THE CIT(A) FOR ALL THE YEARS. HOWEVER, DUE TO NON-APPEARANCE OF THE ASSESSEE, THE LD. CIT (A) PASSED AN EX-PARTE ORDER AND PARTLY SUSTAINED THE ADDITION MADE BY THE AO. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL APPEAL BEFORE THE TRIBUNAL. 5. WE HAVE HEARD THE RIVAL CONTENTIONS MADE BY BOTH THE SIDES. ADMITTEDLY, THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) FOR WHICH HE PASSED AN EX PARTE ORDER ON MERIT AND GAVE PART RELIEF TO THE ASSESSEE. HOWEVER, THE FACTS REMAIN THAT THE ASSESSEE HAS NOT BEEN HEARD O N MERIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE WE DEEM IT PROPER TO RESTORE THE ABOVE APPEALS TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIA TE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AN D SUBSTANTIATE HIS CASE ITA NO.1317-22/DEL/2016, ANIL AGARWAL 3 WITHOUT SEEKING ANY ADJOURNMENT. THE LD. CIT(A) SHA LL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT ALL THE APPEALS FILED BY ASSESSE E ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/08/ 2017. SD/ - SD/ - ( C.M.GARG ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.08.2017 *BINITA* COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.1317-22/DEL/2016, ANIL AGARWAL 4 DATE INITIAL 1. DRAFT DICTATED ON 2 /0 8 /2017 2. DRAFT PLACED BEFORE AUTHOR 2 /0 8 /2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /0 8 /2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. /0 8 /2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS /0 8 /2017 6. KEPT FOR PRONOUNCEMENT ON /0 8 /2017 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.