Deepak Chanana, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 1862/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3499 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1862/DEL/2018 ASSESSMENT YEAR: 2008-09 DEEPAK CHANANA, F-1, D-31, SOUTH SIDE OF GT ROAD, CHANDRA NAGAR, GHAZIABAD. PAN: AAKPC5590K VS. ITO, WARD-1(2), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJESH MALHOTRA, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 19.02.2019 DATE OF PRONOUNCEMENT : 20.02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 05 TH DECEMBER, 2017 OF THE CIT(A)-2, NOIDA, RELATING TO ASSESSMENT YEAR 2008-09. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) SUSTAINING THE VARIOUS ADDITIO NS MADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSE E IS AN INDIVIDUAL. ON THE BASIS OF THE AIR INFORMATION RECEIVED THAT THE ASSESSEE HAS INVESTED A SUM OF RS.33,27,000/- IN PURCHASE OF AN IMMOVABLE PROPERTY ON 12 TH JUNE, 2007, THE ASSESSMENT WAS REOPENED BY ISSUE OF NOTICE U/S 148. SINCE THERE WAS NO NON -COMPLIANCE FROM THE SIDE OF THE ITA NO.1862/DEL/2018 2 ASSESSEE, THE ASSESSING OFFICER DETERMINED THE TOTA L INCOME OF THE ASSESSEE AT RS.33,27,000/- BEING THE INVESTMENT IN THE PROPERTY BY PASSING THE ORDER U/S 144 OF THE IT ACT. SINCE NONE APPEARED ON BEHALF OF THE ASSES SEE, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICER. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIAT E HIS CASE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUS TICE, I DEEM IT PROPER TO RESTORE THIS ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER WIT H A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND SUBSTANTIATE HIS CASE WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING W HICH THE ASSESSING OFFICER IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HO LD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 0.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 20 TH FEBRUARY, 2019 DK ITA NO.1862/DEL/2018 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI