Munna Lal Goel, Meerut V. CIT, Meerut

ITA 1465/DEL/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9708 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2009
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 13-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Keywords: Set aside
• Section: 40A(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `E : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.1465/DEL./2009 (ASSESSMENT YEAR : 2000-01) MUNNAL LAL GOEL, VS. ITO, WARD 1(4), F-189, SHASTRI NAGAR, MEERUT. MEERUT. (PAN/GIR NO.ADAPG4535D) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. ANUSHA KHURANA, SR.DR. ORDER PER A.K. GARODIA: AM THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), MEERUT DATED 17.3.09 FOR ASSE SSMENT YEAR 2001-02. 2. IT WAS SUBMITTED BY THE LD.AR OF THE ASSESSEE TH AT THAT THE GROUND NO.3 RAISED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) WAS REGARD ING VALIDITY OF REOPENING AND THIS GROUND WAS NOT DECIDED BY HIM AND HENCE THE MATER S HOULD BE SENT BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS) FOR DECIDING T HIS GROUND OF THE ASSESSEE. IT IS ALSO SUBMITTED THAT THE ISSUE ON MERIT SHOULD ALSO BE DECIDED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) AFRESH AFTER CONSIDERING VARIO US DECISIONS AND WRITTEN SUBMISSION OF THE ASSESSEE. LD.DR OF THE REVENUE SUPPORTED TH E ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS). 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT AS PER GROUND NO.3 RAISED BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS), IT WAS THE CLAIM OF THE ASSESSEE THAT REOPENING IS NOT VALID. THIS GROUND HAS NOT BEEN D ECIDED BY THE COMMISSIONER OF INCOME-TAX (APPEALS). IN FACT, COMMISSIONER OF INC OME-TAX (APPEALS) SAYS IN PARA 2 OF HIS ORDER THAT THE ONLY GROUND OF APPEAL IS REGARDI NG ADDITION OF RS.103400 U/S 40A(3) OF I.T.A. NO.1465/DEL./2009 (A.Y. 2001-02) 2 THE ACT. HE HAS NOT DECIDED GROUND NO.3 RAISED BEF ORE HIM. REGARDING HIS DECISION ON MERIT ALSO, WE FIND THAT HE HAS DECIDED THIS ISSUE ON THE BASIS THAT AS PER THE MLA CERTIFICATE, THE BANKING FACILITIES WERE NOT AVAILA BLE UP TO 31.3.2000 WHEREAS THE ASSESSMENT YEAR INVOLVED IS ASSESSMENT YEAR 2001-02 . WE FIND THAT OTHER CONTENTIONS WERE ALSO RAISED BEFORE HIM ON THIS ACCOUNT WHICH W ERE NOT CONSIDERED BY HIM AND HENCE WE FEEL THAT ON MERIT ALSO, THE COMMISSIONER OF INC OME-TAX (APPEALS) SHOULD DECIDE THIS ISSUE AFRESH. WE, THEREFORE, SET ASIDE THE ORDER O F THE COMMISSIONER OF INCOME-TAX (APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE F OR FRESH DECISION AS PER ABOVE DISCUSSION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. 4. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING I.E. ON 10.09.2009. (A.D.JAIN ) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: SEPT. 10, 2009. *SKB* COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A), MEERUT. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. AR/ITAT I.T.A. NO.1465/DEL./2009 (A.Y. 2001-02) 3