JCIT, Noida V. M/s. Pearls Educational Institute, Gautam Budh Nagar

ITA 1469/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97534 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 30-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 12-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR KEDIA
• Assessee Lawyers: D C AGRAWAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS. SUCHITRA KAMBLE, JM ITA NO.1469/DEL/2013 ASSESSMENT YEAR : 2009-10 JCIT, RANGE-1, AAYAKAR BHAWAN, 2 ND FLOOR, G BLOCK, SHOPPING COMPLEX, SECTOR-20, NOIDA. VS. PEARLS EDUCATIONAL INSTITUTE, PLOT NO.125, BLOCK-C, SECTOR-19, NOIDA, GAUTAM BUDH NAGAR. PAN: AAATP1184C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI D.C. AGRAWAL, ADVOCATE DEPARTMENT BY : SHRI RAJESH KUMAR KEDIA, SR. DR DATE OF HEARING : 30. 09.2015 DATE OF PRONOUNCEMENT : 30.09.2015 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER DATED 7.12.2012 PASSED BY THE CIT (A) IN RELATION TO THE ASSESSMENT YEAR 2009-10. ITA NO.1469/DEL/2013 2 2. THE REVENUE IS AGGRIEVED AGAINST THE DELETION OF ADDITION OF RS.45 LAC BY THE LD. CIT(A) WHO HELD THAT DONATION MADE B Y THE ASSESSEE TO SISTER CONCERN WAS GENUINE, WITHOUT AFFORDING AN OP PORTUNITY TO THE AO FOR EXAMINATION OF THE MATERIAL ENTERTAINED BY HIM IN CONTRAVENTION OF RULE 46A. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THAT THE AO MADE ADDITION OF RS.45 LAC BY TREATING THIS AMOU NT AS NON- APPLICATION OF INCOME. THE LD. CIT(A) ENTERTAINED ADDITIONAL EVIDENCE AND WITHOUT CONFRONTING THE SAME TO THE AO, DELETED THE ADDITION. WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE O F THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUAT ELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO TH E FILE OF AO. WE ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THIS ISSUE AFR ESH AS PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY EVIDENCE IN SUCH FRESH PROCEEDINGS. ITA NO.1469/DEL/2013 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 30.09.201 5. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 30 TH SEPTEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.