Sh. Sharad Mohan Krishna, New Delhi V. ITO, New Delhi

ITA 1522/DEL/2013

• Counselvise Citation: 152220114 RSA 2013
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-02-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 14-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL
• Assessee Lawyers: BHARAT BERIWAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 1522 TO 1524/DEL/2013 (ASSESSMENT YEAR-2005-06) & ITA NO. 1525/DEL/2013 (ASSESSMENT YEAR-2006-07) SHRI SHARAD MOHAN KRISHNA, S/O SHRI MAN MOHAN KRISHNA, R/O 213, SECTOR-E, POCKET-2, VASANT KUNJ, NEW DELHI-110070 VS THE INCOME TAX OFFICER, WARD-46(4), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAHPK6670P ASSESSEE BY: SHRI BHARAT BERIWAL REVENUE BY: SHRI KEYUR PATEL DATE OF HEARING 25.2.2014 DATE OF PRONOUNCEMENT 26.2.2014 ORDER PER BENCH : THESE FOUR APPEALS BY THE ASSESSEE ARE AGAINST ASSE SSMENTS MADE BY THE ASSESSING OFFICER FOR THE ASSESSMENT YE ARS 2005-06 AND 2006-07; CONFIRMATION OF PENALTIES U/S 271(1)(B ) AND 271(1)(C) FOR THE ASSESSMENT YEAR 2005-06. ITA NO. 1522 TO 1525/DEL/2013 SHARAD MOHAN KRISHNA 2 2. SINCE, ALL THESE APPEALS ARE BASED ON SIMILAR FA CTS, WE, ARE THEREFORE, PROCEEDING TO DISPOSE THEM OFF BY THIS C ONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. IT IS NOTICED THAT BOTH THE ASSESSMENT WERE FRAMED U/S 144 AS THE ASSESSEE DID NOT APPEAR BEFORE THE A.O. THE POS ITION CONTINUED TO REMAIN THE SAME IN AS MUCH AS THE ASSESSEE ALSO DID NOT PARTICIPATE IN APPEAL BEFORE THE CIT(A). SIMILAR IS THE POSITION REGARDING PENALTIES IMPOSED BY THE AO AND THE FIRST APPEALS WERE DISMISSED EX-PARTE QUA THE ASSESSEE. THE LD. AR EXPLAINED THE REASONS FOR THE ABSENCE OF THE ASSESSEE DURING THE COURSE OF ASSESSMENT AS WELL PENALTY PROCEEDINGS AND ALSO THE APPELLATE PROCEEDINGS. WE ARE SATISFIED WITH THE GENUINENESS OF THE REASONS FOR NON-ATTENDANCE THE ASSESSEE BEFORE THE AUTHORIT IES BELOW. THE LD. AR REQUESTED FOR ONE MORE OPPORTUNITY BEFORE TH E AO AND ALSO UNDERTOOK TO EXTEND FULL COOPERATION. WITHOUT GOING INTO THE MERITS OF THESE APPEALS, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER S ARE SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE A.O. WE ORDER ACCORDINGLY AND DIRECT HIM TO FRAME THE ASSESSMENTS AFRESH AND THEREAFTER CONSIDER THE IMPOSITION OF PENALTY UNDER THE RELEVANT SECTIONS, IF ANY. IT IS MADE CLEAR THAT IF THE ASS ESSEE STILL FAILS TO HONOR HIS COMMITMENT FOR PARTICIPATION IN SUCH FRES H PROCEEDINGS, ITA NO. 1522 TO 1525/DEL/2013 SHARAD MOHAN KRISHNA 3 THE A.O WILL BE FULLY COMPETENT TO DRAW AN ADVERSE INFERENCE AGAINST THE ASSESSEE. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.02.2014. SD/- SD/- (A. D. JAIN) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/02/2014 *SUBODH* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 25.02.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 25.02.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *