PUNEET KUMAR, MEERUT V. ITO, WARD- 2(1), MEERUT

ITA 1453/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4657 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: K SAMPATH SH V RAJA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC, NEW DELHI) BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA NO:-1453/DEL/2018 ( ASSESSMENT YEAR: 2009-10) SH. PUNEET KUMAR S/O SH. NAND KISHORE 182, CHHIPIWARA MEERUT 250002 VS. INCOME TAX OFFICER WARD 2 (1) INCOME TAX OFFICE, BHANSALI GROUND, DELHI ROAD, MEERUT - 2350002 APPELLANT RESPONDENT ASSESSEE BY : SH. K. SAMPATH, ADVOCATE SH. V. RAJA KUMAR, ADVOCATE REVENUE BY : SH. S. L. ANURAGI, SR. DR DATE OF HEARING : 20.05.2019 DATE OF PRONOUNCEMENT : 21.05.2019 ORDER PER: N. K. BILLAIYA, AM THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS], MEERUT, DATED 31.03.2015 FOR ASSESSMENT YEAR 2009-10. 2. THE SUBSTANTIVE GRIEVANCE OF THE ASSESSEE READ A S UNDER :- 2 ITA NO-1453/DEL/2018 3 ITA NO-1453/DEL/2018 3. FACTS ON RECORD SHOW THAT THE ASSESSMENT WAS FRA MED U/S. 143 (3) OF THE ACT WHICH WAS THE SUBJECT MATTER BEFORE THE APP EAL BEFORE THE CIT(A), MEERUT. DURING THE APPELLATE PROCEEDINGS THE ASSESS EE HAS SUBMITTED VARIOUS DOCUMENTS/ EVIDENCES IN SUPPORT OF HIS CLAI M/ CONTENTIONS. THE EVIDENCES FURNISHED BY THE ASSESSEE WERE NOT ADMITT ED BY THE CIT(A) HOLDING THAT THE SAME WERE NOT FURNISHED BEFORE THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS ON THE GROUND THA T PROPER OPPORTUNITY WAS GIVEN BY THE ASSESSING OFFICER. 4. I HAVE CAREFULLY CONSIDERED THE ORDERS OF THE AU THORITIES BELOW AND THE RELEVANT DOCUMENTS FILED BEFORE ME IN THE FORM OF PAPER BOOK. I AM OF THE CONSIDERED VIEW THAT THESE DOCUMENTS CAN GO TO THE ROOT OF THE MATTER AND DESERVES TO BE EXAMINED. THEREFORE, IN THE INTE REST OF JUSTICE, I RESTORE THE ENTIRE QUARREL TO THE FILE OF THE ASSESSING OFF ICER. THE ASSESSEE IS DIRECTED TO FURNISH THE RELEVANT DOCUMENTARY EVIDEN CE IN SUPPORT OF HIS CONTENTIONS AND ASSESSING OFFICER IS DIRECTED TO EX AMINE THE SAME AND DECIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 ITA NO-1453/DEL/2018 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21.05.2019. SD/- (N.K.BILLAIYA) ACCOUNTANT MEMBER DATED: 21.05.2019 NEHA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 20.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 21.05.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 21.05.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 21.05.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 21.05.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 21.05.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 5 ITA NO-1453/DEL/2018