Nikunj Daga, New Delhi V. DCIT, Circle-24(2), New Delhi

ITA 1757/DEL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1224 (ITAT-DELHI)
• Duration Of Justice: 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HIMANI AGGARWAL
• Keywords: Salary income; Earning of tax free income

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER ITA NO.1757/DEL/2019 ASSESSMENT YEAR: 2015-16 NIKUNJ DAGA 7/18, KALKAJI EXTENSION NEW DELHI -110019 PAN AEMPD5380G VS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 24 (2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY MS. HIMANI AGGARWAL, CA RESPONDENT BY MS. RINKU SINGH, SR. DR DATE OF HEARING: 11/03/2019 DATE OF PRONOUNCEMENT: 19/03/2019 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 19.01.2019 OF THE CIT(A)-8, NOIDA, RELA TING TO A. Y. 2015-16. 2. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS A DDITIONS MADE BY THE ASSESSING OFFICER. 3. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE A SSESSEE IS AN INDIVIDUAL AND IS WORKING AS DIRECTOR IN M/S. SURB HIKA STEELS PVT. LTD. AND DERIVES INCOME FROM SALARY, HOUSE PRO PERTY AND INCOME FROM OTHER SOURCES. HE FILED HIS RETURN OF I NCOME ON 14.08.2015 DECLARING TOTAL INCOME OF RS.11,53,590/- . SUBSEQUENTLY, THE ASSESSEE REVISED HIS RETURN OF IN COME ON ITA NO.1757/DEL/2019 2 25.03.2017 DECLARING TOTAL INCOME OF RS.11,53,590/- AFTER CLAIMING EXEMPT INCOME OF RS.3,58,59,823/-. THE CAS E OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND IN RESPONSE TO STATUTORY NOTICES THE ASSESSEE FILED VARIOUS DETAILS AS CALLE D FOR. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143 (3) ON 06.12.2017 DETERMINING THE TOTAL INCOME AT RS.3,71, 92,710/- WHEREIN HE MADE ADDITION OF RS.3,58,59,823/- U/S 6 8 AND RS.1,79,300/- U/S 69 C OF THE IT ACT. 4. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT( A). HOWEVER, DUE TO NON APPEARANCE BEFORE HIM BY THE AS SESSEE THE LD. CIT(A) IN THE EXPARTE ORDER PASSED BY HIM UPHEL D THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. HOWEVER, IT IS PERTINENT TO MENTION HERE THAT THE LD. CIT(A) HAS DISMISSED T HE APPEAL FOR NON PROSECUTION AS WELL AS ON MERITS. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BOTH THE SIDES AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES. I T IS AN ADMITTED FACT THAT DUE TO NON APPEARANCE BY THE ASSESEE BEFO RE THE CIT(A), THE LD. CIT(A) DECIDED THE APPEAL EXPARTE AND DISMI SSED THE APPEAL OF THE ASSESEE ON MERIT ALSO. IT IS THE SUB MISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUN ITY HE IS IN A POSITION TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A) . CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASS ESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOUR NMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBE RTY TO PASS ITA NO.1757/DEL/2019 3 APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT A CCORDINGLY. THE GROUNDS RAISED BY THE ASSESEE ARE ACCORDINGLY A LLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19.03.2019. SD/- SD/- (KULDIP SINGH) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE:- 19.03.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 11.03.2019 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 19.03.2019 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 REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER