Ram Kumar Dhiamn, New Delhi V. ITO, Ward-26(4), New Delhi

ITA 1351/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8651 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 01-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1351/DEL/2020 [ASSESSMENT YEAR: 2015-16] RAM KUMAR DHIMAN, E-136, (L.G.) KALKAJI, NEW DELHI-110019 ITO, WARD NO.26(4), NEW DELHI PAN-AIEPD2121R ASSESSEE REVENUE ASSESSEE BY SH. MANISH, AR REVENUE BY SH. M. BARNWAL, SR. DR DATE OF HEARING 14.07.2021 DATE OF PRONOUNCEMENT 14.07.2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 10.05.2019 OF THE LEARNED CIT(A)-30, NE W DELHI, RELATING TO ASSESSMENT YEAR 2015-16. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED B Y THE ASSESSEE, THESE ALL RELATES TO THE EX-PARTE ORD ER OF THE LEARNED CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO IN THE ORDER PASSED U/S 143(3) OF THE ACT. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSES SEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 13.03. 2016 2 ITA NO.1351/DEL/2020 DECLARING TOTAL INCOME OF RS.2,61,490/-. THE AO COM PLETED THE ASSESSMENT U/S 143(3) OF THE ACT ON 25.12.2017 DETE RMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.27,43,440/-, WHEREIN HE MADE ADDITION OF RS.24,81,947/- ON ACCOUNT OF SHORT TERM CAPITAL GAIN ON INTRADAY TRANSACTIONS AND FUTURES A ND OPTIONS. SINCE, THE ASSESSEE DID NOT APPEAR BEFORE THE LEARN ED CIT(A) DESPITE FOUR OPPORTUNITIES GRANTED, THE LEARNED CI T(A) IN THE EX-PARTE ORDER PASSED BY HIM UPHELD THE ORDER OF TH E AO. 4. AGGRIEVED WITH SUCH ORDER OF THE LEARNED CIT(A) , THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES, PERUSED THE ORDERS OF THE ASSESSING OFFI CER AND THE LEARNED CIT(A) AND THE PAPER BOOK FILED ON BEHALF O F THE ASSESSEE. IT IS AN ADMITTED FACT THAT DUE TO NON-AP PEARANCE BEFORE THE LEARNED CIT(A) DESPITE FOUR OPPORTUNITI ES GRANTED, THE LEARNED CIT(A) IN THE EX-PARTE ORDER PASSED BY HIM SUSTAINED THE ADDITION MADE BY THE AO. IT IS THE S UBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY, THE ASSESSEE IS IN A POSITION TO SUBSTANTIATE HIS C ASE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE TH IS ISSUE TO THE 3 ITA NO.1351/DEL/2020 FILE OF LEARNED CIT(A) WITH A DIRECTION TO GRANT ON E FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALS O HEREBY DIRECTED TO APPEAR BEFORE THE LEARNED CIT(A) WITHOU T SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT AND EXPLAIN HIS C ASE, FAILING WHICH THE LEARNED CIT(A) IS AT LIBERTY TO P ASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE T IME OF HEARING ITSELF I.E. ON 14.07.2021. SD/- SD/- [KUL BHARAT] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 14/07/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI