Jayashree Nagar, Noida V. ITO Ward 1(5), Noida

ITA 1668/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8463 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Assessee Lawyers: ARUN KUMA R KUNDRA
• Keywords: Opportunity of being heard
• Section: 139(1); 147; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 1668/DEL/2019 [A.Y 2010-11] SMT. JAYASHREE NAGAR VS. THE INCOME TAX OFFICER C 299, SECTOR GAMA 1 WARD 1(5) GREATER NOIDA NOIDA PAN: APUPD 1391 L (APPLICANT) ( RESPONDENT) ASSESSEE BY : SHRI ARUN KUMA R KUNDRA, ADV DEPARTMENT BY : MS. EKTA VISHNOI , SR. DR DATE OF HEARING : 07.10.2019 DATE OF PRONOUNCEMENT : 07.10.2019 ORDER THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 1, NOIDA DAT ED 28.09.2018 PERTAINING TO ASSESSMENT YEAR 2010-11. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT, INSPITE OF DOCUMENTARY EVIDENCES FURNISHED BEFORE T HE LD. CIT(A), 2 ADDITION OF RS. 14.05 LAKHS HAS BEEN CONFIRMED BY A N ORDER, WHICH IS ERRONEOUS ON FACTS. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT A S PER NON PAN AIR INFORMATION, THE ASSESSING OFFICER CAME TO KNOW THA T THE ASSESSEE HAS DEPOSITED CASH AMOUNTING TO RS. 14.05 LAKHS IN THE SAVINGS BANK A/C MAINTAINED WITH BANK OF BARODA, NOIDA. ON VERIFICA TION, A LETTER WAS ISSUED BY THE ASSESSING OFFICER SEEKING INFORMATION TO THE SOURCE OF CASH DEPOSITED IN THE SAID BANK ACCOUNT. ON RECEIV ING NO PLAUSIBLE REPLY, THE ASSESSING OFFICER PROCEEDED EXPARTE AND MADE ADDITION OF RS. 14.05 LAKHS VIDE AN ORDER DATED 27.10.2017 FRAM ED U/S 144 OF THE INCOME TAX ACT, 1961. 4. AGGRIEVED, THE ASSESSEE CARRIED THE MATTER BEFOR E THE LD. CIT(A) AND VEHEMENTLY CONTENDED THAT WHILE PROCEEDING U/S 147 OF THE ACT, THE ASSESSING OFFICER COMPLETELY IGNORED THE RETURN FILED BY THE ASSESSEE U/S 139(1) OF THE ACT. 5. IN SO FAR AS THE EVIDENCES EXPLAINING THE SOURCE OF CASH DEPOSITS IS CONCERNED, THE FIRST APPELLATE AUTHORITY DID NOT EVEN WHISPER A WORD ABOUT IT IN HIS 57 PAGES APPELLATE ORDER. 3 6. BEFORE ME, THE LD. COUNSEL FOR THE ASSESSEE ONCE AGAIN STATED THAT THE ASSESSEE HAS EVIDENCES TO EXPLAIN THE SOUR CE OF CASH DEPOSITS IN HIS SAVINGS BANK A/C. IT IS THE SAY OF THE LD. COUNSEL FOR THE ASSESSEE THAT FOR SOME PERSONAL REASONS, THE ASSESSEE COULD NOT ATTEND THE ASSESSMENT PROCEEDINGS AND BEFORE THE LD. CIT(A), H E TRIED TO EXPLAIN BUT COULD NOT SUCCEED. 7. PER CONTRA, THE LD. DR SUPPORTED THE FINDINGS OF THE ASSESSING OFFICER. 8. I HAVE CAREFULLY CONSIDERED THE ASSESSMENT ORDER AND THE ORDER OF THE FIRST APPELLATE AUTHORITY. THERE IS NO DISPUTE THAT THE ASSESSMENT HAS BEEN FRAMED EXPARTE. THE ORDER OF THE FIRST AP PELLATE AUTHORITY IS FULL OF EXTRANEOUS CONSIDERATIONS MALIGNING OTHER R EVENUE OFFICERS, BUT DEVOID OF ANY REFERENCE TO THE EVIDENCES RELATING T O THE SOURCES OF CASH DEPOSITS. SUCH ORDER OF THE FIRST APPELLATE A UTHORITY CANNOT BE CONSIDERED FOR ADJUDICATION. I, THEREFORE, DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER. THE AS SESSEE IS DIRECTED TO ONCE AGAIN FILE ALL EVIDENCES TO EXPLAIN THE SOURCE OF CASH DEPOSITS AND THE ASSESSING OFFICER IS DIRECTED TO EXAMINE THE SA ME AND DECIDE THE 4 ISSUE AFRESH AFTER GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ORDER ACCORDINGLY. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1668/DEL/2019 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.10 .2019. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 07 TH OCTOBER, 2019 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 5 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER 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 WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER