Smt Arti Khanna(through L/H Sanjay Khanna), New Delhi V. ACIT, New Delhi

ITA 1897/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3810 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Search and seizure
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.1894,1895,1896 & 1897/DEL/2015 ASSESSMENT YEAR: 2005-06, 2006-07, 2007-08 & 2011-12 SMT. ARTI KHANNA (THROUGH L/H SANJAY KHANNA) A-2 SMA CO-OP. INDUSTRIAL ESTATE G.T. KARNAL ROAD, NEW DELHI V. ACIT CENTRAL CIRCLE 10 NEW DELHI TAN/PAN:AAJPK6021G (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SANAT KAPOOR, ADVOCATE RESPONDENT BY: SHRI KAUSHLENDRA TIWARI, D.R. DATE OF HEARING: 26 10 2017 DATE OF PRONOUNCEMENT: 26 10 2017 O R D E R PER BENCH: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS DATED 19/1/2015, PASSED BY THE LD. CIT(A)-41, NEW DELHI FOR THE QUANTUM OF ASSESSMENTS PASSED UNDER SECTION 153A/143(3) OF THE INCOME TAX ACT, 1961 FOR ASSESSMENT YEARS 2005-06, 2006-07, 2007-08 & 2011-12. 2. IN ALL THE APPEALS, BESIDES TAKING VARIOUS GROUNDS ON LEGAL ISSUES AS WELL AS ON MERITS, THE ASSESSEE IS AGGRIEVED BY PASSING OF EX-PARTE ORDERS BY THE LD. CIT (A) AND WITHOUT DECIDING THE APPEALS ON MERITS. 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE, SHRI SANAT KAPOOR, SUBMITTED THAT ASSESSMENTS HAVE BEEN MADE IN THE CASE I.T.A. NO.1894,1895,1896 & 1897/DEL/2015 2 OF THE ASSESSEE IN THE WAKE OF SEARCH AND SEIZURE OPERATION UNDER SECTION 132(1) AND ALL THE ASSESSMENTS HAVE BEEN COMPLETED UNDER SECTION 153A WHEREIN ALL THE ADDITIONS MADE ARE BEYOND THE SCOPE OF SECTION 153A, AS NOTHING HAS BEEN FOUND DURING THE COURSE OF SEARCH. HOWEVER, ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE THE LD. CIT (A) DUE TO UNAVOIDABLE CIRCUMSTANCES, THEREFORE, IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. CIT (A) FOR FRESH ADJUDICATION ON MERITS AND IN ACCORDANCE TO LAW. 4. THE LD. D.R. ALSO AGREED THAT THE MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT (A). 5. AFTER CONSIDERING THE AFORESAID SUBMISSIONS AND ON A PERUSAL OF THE RELEVANT ORDERS, WE FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDERS, WITHOUT DECIDING THE ISSUES ON MERITS THOUGH VARIOUS OPPORTUNITIES APPEARS TO HAVE BEEN GIVEN BY THE LD. CIT(A). HOWEVER, IN THE INTEREST OF JUSTICE, WE ARE RESTORING THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUES ON MERITS AS WELL AS IN ACCORDANCE TO LAW AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL ALSO ENSURE THAT PROPER COMPLIANCE IS MADE BEFORE THE LD. CIT (A) ON THE DATES OF HEARING. WITH THIS DIRECTION, ALL THE APPEALS FILED BY THE ASSESSEE ARE REMANDED BACK TO THE FILE OF THE LD. CIT (A) AND ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2017. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] I.T.A. NO.1894,1895,1896 & 1897/DEL/2015 3 ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH OCTOBER, 2017 JJ:2610 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER.