Sansar Singh, G B Nagar V. ITO, Ward-3(3), Noida

ITA 1664/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0043 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S THUING ALENG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE S H. R.K. PAND , ACCOUNTANT MEMBER ITA NO. 1664 / DEL/201 8 ASSESSMENT YEAR: 20 09 - 10 SANSAR SINGH S/O BRAHAM SINGH 35, PINK CITY DADRI GB NAGAR, U. P. 203207 PAN : CCAPS 0 7 96P VS ITO WARD 3(3) NOIDA (APPELLANT) (RESPONDENT) APPELLANT BY S H . AKHILESH KUMAR , ADVOCATE RESPONDENT BY SH. P.S. THUING ALENG , SR. DR DATE OF HEARING: 1 0 / 1 2 /2018 DATE OF PRONOUNCEMENT: 10 /12/2018 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30. 11 .2017 P A SSED BY THE CIT (A) - 1 , N OIDA RELATING TO A. Y. 20 09 - 10 . 2 . ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE , HOWEVER, THEY ALL RELATE TO THE EX - PARTE ORDER OF T HE CIT(A) IN SUSTAINING THE ADDITION OF RS.25,46,000/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT. 2 3. AFTER HEARING BOTH THE SIDES , I FIND THE CASE OF THE ASSESSEE WAS REOPENED ON THE BASIS OF AIR INFORMATION REGARDING HUGE DEP OSIT OF CASH IN SAVINGS BANK ACCOUNT OF THE ASSESSEE MAINTAINED WITH ORIENTAL BANK OF COMMERCE. SINCE, THE ASSESSEE COULD NOT EXPLAIN THE SOURCE OF SUCH DEPOSIT S TO THE SATISFACTION OF THE ASSESSING OFFICER , H E MADE ADDITION OF RS.25,46,000/ - TO THE TOTAL INCOME OF RS.1,43,560/ - RETURNED BY THE ASSESSEE. THE ASSESSING OFFICER ACCORDINGLY DETERMINED THE TAXABLE INCOME OF THE ASSESSEE AT RS.26,89,560/ - . S INCE NOBODY APPEAR ED BEFORE THE CIT(A), THE CIT(A) IN HIS EX - PARTE ORDER DISMISS ED THE APPEAL FILED BY T HE ASSESSEE DUE TO NON PROSECUTION . 4. A CAREFUL OBSERVATION AND PERUSAL OF THE ORDER OF THE CIT(A) SHOW S THAT THE ASSESSEE VIDE LETTER DATED 07.07.2017 SOUGHT ADJOURNMENT ON THE GROUND THAT THE ASSESSEE IS NOT WELL FOR WHICH HE COULD NOT PREPARE THE PAP ERS. HOWEVER, THE LD. CIT (A) H E LD THAT THIS IS NOT A VALID REASON FOR SEEKING ADJOURNMENT AND THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. HE ACCORDINGLY DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. HOWEVER, HE HAS NOT DE CIDED THE APPEAL ON MERIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE T O SUBSTANTIATE HIS CASE AND DECIDE THE APPEAL ON MERIT AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND EXPLAIN HIS CASE WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) SHALL PASS APP ROPRIATE ORDER AS PER LAW . I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. 6. I N THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 THE O RDER WAS PRONOUNC ED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 1 0 .12.2018. SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER *NEHA* DATE: - . 1 2 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DATE OF DICTATION 10.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 10.12.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER