Ashish Dham, Delhi V. ACIT, New Delhi

ITA 1463/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6130 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 263; 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1463/DEL/2019 ASSESSMENT YEAR: 2012-13 ASHISH DHAM, C-1/2, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI. PAN: AAKPD2545D VS. ACIT, CIRCLE 66(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRATAP GUPTA, CA REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 05.08.2019 DATE OF PRONOUNCEMENT : 07.08.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 4 TH JANUARY, 2019 OF THE CIT(A)-21, NEW DELHI, RELATING TO ASSESSMENT YEAR 2012-13. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND HAS FILED HIS RETURN OF INCOME ON 30 TH MARCH, 2013 DECLARING AN INCOME OF RS.21,42,580/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143( 3) READ WITH SECTION 263 ON 28 TH DECEMBER, 2017, DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.45,05,390/-. IN APPEAL, THE CIT(A) DISMISSED THE APPEAL FILED BY TH E ASSESSEE AND UPHELD THE ACTION OF ITA NO.1463/DEL/2019 2 THE ASSESSING OFFICER IN THE EX PARTE ORDER PASSED BY HIM SINCE THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE DESPITE RE PEATED OPPORTUNITIES GRANTED. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH TH E SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FA CT THAT DUE TO NON-COMPLIANCE BEFORE THE CIT(A), HE PASSED AN EX PARTE ORDER SUSTAINING VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. THE LD. COUNSEL FOR THE ASSESSE E BROUGHT TO OUR NOTICE THAT THE APPEAL FILED BY THE ASSESSEE CHALLENGING THE ORDER PASSED U/S 263 IS STILL PENDING. HOWEVER, IT IS AN ADMITTED FACT THAT THERE WAS NO N ON-COMPLIANCE BEFORE THE CIT(A) FOR WHICH THE LD.CIT(A) WAS CONSTRAINED TO PASS THE EX PARTE ORDER WHEREIN HE HAS SUSTAINED THE VARIOUS ADDITIONS MADE BY THE ASSESSI NG OFFICER. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTIO N TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE IS SUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT AND SUBSTANTIATE HIS CASE FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRE CT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATIST ICAL PURPOSES. ITA NO.1463/DEL/2019 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 7.08.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 07 TH AUGUST, 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI