Nirmal Malhotra, New Delhi V. DCIT, Central Circle- 17, New Delhi

ITA 1355/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4876 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.1355/DEL/2018 ASSESSMENT YEAR : 2009-10 NIRMAL MALHOTRA, L-107, KIRTI NAGAR, NEW DELHI. VS. DCIT, CENTRAL CIRCLE- 17, NEW DELHI. PAN : AJNPM8176F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL CHOPRA, CA DEPARTMENT BY : SHRI ATIQ AHMED, SR.DR DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 01-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 10.01.2018 OF CIT(A)- 27, NEW DELHI RELATING TO ASS ESSMENT YEAR 2009-10. 2. THE ASSESSEE IN THIS APPEAL HAS CHALLENGED THE O RDER OF THE LD. CIT(A) IN DISMISSING THE APPEAL FILED BY HIM FOR NON-PROSECUT ION AND THEREBY SUSTAINING THE PENALTY OF RS.24,530/- LEVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE I.T. ACT, 1961. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSI NG OFFICER IN THE ASSESSMENT ORDER MADE CERTAIN ADDITION ON ACCOUNT O F INCOME FROM HOUSE 2 ITA NO.1355/DEL/2018 PROPERTY, SINCE THE ASSESSEE FAILED TO SUBMIT THE R ENT AGREEMENT FOR THE PURPOSE OF DETERMINING THE FAIR RENTAL VALUE OF THE PROPERT Y. THE LD. CIT(A) GAVE PART RELIEF TO THE ASSESSEE AND THE ASSESSING OFFICER TH EREAFTER INITIATED PENALTY PROCEEDINGS U/S 271(1)(C) OF THE I.T. ACT. REJECTI NG THE VARIOUS EXPLANATIONS GIVEN BY THE ASSESSEE AND OBSERVING THAT THE ASSESS EE HAS FAILED TO DISCLOSE THE CORRECT INCOME IN THE RETURN, THE ASSESSING OFFICER LEVIED PENALTY OF RS.24,530/- U/S 271(1)(C) OF THE I.T. ACT. SINCE THERE WAS DEL AY IN FILING OF THE APPEAL AND THERE WAS NON-APPEARANCE, THE LD. CIT(A) APPLYING T HE RATIO LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RJEE AND ANOTHER REPORTED IN 118 ITR 461 AND THE DECISION OF THE HONBLE BOMB AY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009 DISMISSED THE APPEAL AND SUSTAINED THE PENALTY LEVIED BY THE ASSESSING OFFICER. SINCE THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT AND H AS DISMISSED THE APPEAL FOR NON-PROSECUTION AND HAS NOT CONDONED THE DELAY IN F ILING OF THE APPEAL, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO CONDONE THE DELAY WHICH WAS DUE TO HIS OLD AGE AND ILLNESS AND DECIDE THE APPEAL ON MERIT BY PASSING A SPEAKING OR DER. NEEDLESS TO SAY, THE LD. CIT(A) SHALL GIVE DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE 3 ITA NO.1355/DEL/2018 ISSUE AS PER FACT AND LAW. I HOLD AND DIRECT ACCOR DINGLY. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED FOR STATISTICAL PUR POSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 01 ST AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 01-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI