Sh Vinod Kumar, Ghaziabad V. ITO, New Delhi

ITA 1798/DEL/2010

• Counselvise Citation: 179820114 RSA 2010
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: H
• Next Hearing Date: 06-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 20-04-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS PRISCILLA SINGSIT
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER ITA NO.1798/DEL/2010 ASSESSMENT YEAR : 2006-07 SHRI VINOD KUMAR, 338, GF LIG II, SK-1, INDIRAPURAM, GHAZIABAD (UP). PAN : AAMPK0934F. VS. INCOME TAX OFFICER, WARD-39(4), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GURJEET SINGH, CA. RESPONDENT BY : MRS.PRISCILLA SINGSIT, SR.DR. DATE OF HEARING : 06.12.2012 DATE OF PRONOUNCEMENT : 06.12.2012 ORDER PER JOGINDER SINGH, JM : THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 21 JANUARY, 2010 ON THE GROUND THAT BOTH THE LEARNED CIT(A) AS WELL AS T HE ASSESSING OFFICER ERRED IN CONFIRMING THE ADDITION OF RS.44,570/- ON ACCOUNT OF N ET PROFIT RATE TAKEN AT 8% OF THE CONTRACT RECEIPT INSTEAD OF 6.14 % DECLARED BY ITA-1798/DEL/2010 2 THE ASSESSEE WHICH IS ON THE BASIS OF AUDITED BOOKS OF ACCOUNT THAT TOO WITHOUT LOOKING INTO THE FACTS AND CIRCUMSTANCES OF THE CASE AND FU RTHER CONFIRMING THE ADDITION OF RS.2,30,232/- ON ACCOUNT OF UNEXPLAINED SU NDRY CREDITORS. 2. DURING HEARING OF THIS APPEAL, WE HAVE HEARD SHRI GURJIT SINGH, LEARNED COUNSEL FOR THE ASSESSEE AND MRS.PRISCILLA SINGSIT, LEARNED SR.DR. IT WAS SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE ASSESSMEN T WAS FRAMED U/S 144 OF THE ACT AND DUE TO CERTAIN UNAVOIDABLE CIRCUMSTAN CES, THE NECESSARY EVIDENCE COULD NOT BE FURNISHED BEFORE THE ASSESSING OFFICER. T HE LEARNED COUNSEL HAS FILED APPLICATION FOR ADMISSION OF ADDITIONAL EVIDEN CE AND PRAYED THAT THESE DOCUMENTS GO THE ROOT OF THE MATTER AND IN TH E INTEREST OF JUSTICE, MAY BE ADMITTED AND THE APPEAL MAY BE DISPOSED OF. HOWEVER, THE LEARNED SR.DR CONTENDED THAT SINCE ADDITIONAL EVIDENCE HAS BEEN FILED BY THE ASSESSEE, THEREFORE, THE INTEREST OF THE REVENUE MAY BE PROTECTE D, MORE SPECIFICALLY WHEN THE ASSESSING OFFICER HAS NOT EXAMINED THESE DOCUMEN TS. UNDER THESE CIRCUMSTANCES, THE LEARNED REPRESENTATIVES FROM BOTH SIDES SUGGESTED THAT THIS APPEAL MAY BE SENT TO THE FILE OF THE ASSESSING OFFI CER FOR FRESH ADJUDICATION. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. ADMITTEDLY, THE ASSESSMENT WAS FRAMED U/S 1 44 OF THE ITA-1798/DEL/2010 3 ACT BY THE LEARNED ASSESSING OFFICER ON 19.12.2008. BEFORE THE L EARNED CIT(A) ALSO, THE ASSESSEE COULD NOT FURNISH THE NECESSARY DETAILS. BEFORE US, ADDITIONAL EVIDENCES HAVE BEEN FILED BY THE ASSESSEE CLAIMING TH AT FOR JUST CONCLUSION OF THE APPEAL, THESE DOCUMENTS GO TO THE ROOT OF THE MATTER . KEEPING IN VIEW THE TOTALITY OF FACTS AND CIRCUMSTANCES NARRATED BE FORE US, WE ARE OF THE CONSIDERED OPINION THAT NO PERSON SHOULD BE CONDEMNED UNHEAR D. AT THE SAME TIME, THE INTEREST OF THE REVENUE ALSO HAS TO BE PROTECTED, THEREFORE, WE ADMIT THE ADDITIONAL EVIDENCE AND REMAND THIS A PPEAL TO THE FILE OF THE LEARNED ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH L AW. NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVI DED TO THE ASSESSEE. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING IN THE PRESENCE OF LEARNED REPRESENTATIVES FROM BOTH SIDES ON 6 DECEMBER, 2012. SD/- SD/- (B.C.MEENA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 06.12.2012 VK. ITA-1798/DEL/2010 4 COPY FORWARDED TO: - 1. APPELLANT : SHRI VINOD KUMAR, 338, GF LIG II, SK-1, INDIRAPURAM, GHAZIABAD (UP). 2. RESPONDENT : INCOME TAX OFFICER, WARD-39(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR