Sh. Naushad Admed, Saharanpur V. ITO, Saharanpur

ITA 1480/DEL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7185 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-06-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 18-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RISHPAL BEDI
• Assessee Lawyers: PANKAJ ROHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I: NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.1480/DEL/2016 ASSESSMENT YEAR : 2012-13 NAUSHAD AHMED, S/O SHRI BHURA AHMAD, VILL & PO GHOGREKI, SADAK DUDHLI, SAHARANPUR. PAN: AAACB5162F VS. ITO, WARD-3, SAHARANPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJAY KUMAR, ADVOCATE & SHRI PANKAJ ROHRA, CA DEPARTMENT BY : MRS RISHPAL BEDI, JCIT DATE OF HEARING : 07.06.2016 DATE OF PRONOUNCEMENT : 07.06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 29.1.2016 IN RELATION TO TH E ASSESSMENT YEAR 2012-13. ITA NO.1480/DEL/2016 2 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T AS AGAINST THE DECLARED REVISED INCOME OF RS.4,74,830/-, THE AO FI NALIZED ASSESSMENT AT RS.11,41,530/-. SINCE THERE WAS NO APPEARANCE B EFORE THE LD. CIT(A), THE ORDER PASSED BY THE AO WAS UPHELD IN A SUMMARY MANNER. THE ASSESSEE IS AGGRIEVED AGAINST THE ADDITIONS SUSTAIN ED IN THE FIRST APPEAL. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, IT IS OBSERVED THAT NOT ONLY TH ERE WAS IMPROPER REPRESENTATION BEFORE THE AO, BUT, THE ASSESSEE REM AINED FULLY UNREPRESENTED BEFORE THE LD. CIT(A) AS WELL. THE L D. AR HAS ADVANCED REASONS FOR THE IMPROPER OR NO REPRESENTATION BEFOR E THE AUTHORITIES BELOW, WITH WHICH I AM CONVINCED. IN MY CONSIDERED OPINION, THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE AO. I OR DER ACCORDINGLY AND DIRECT THE AO TO FINALIZE THE ASSESSMENT DE NOVO AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL COOPERATION TO THE AO IN SUCH FRESH PROCEEDINGS. ITA NO.1480/DEL/2016 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 07.06.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 07 TH JUNE, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.