Amar Jyoti Educational & welfare Society , Gr. Noida V. ITO Ward 1(1), Noida

ITA 1934/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9546 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Principle of natural justice; Additional evidence; Non passing of speaking order
• Section: 250; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 1934/DEL/2019 ASSESSMENT YEAR: 2010-11 AMAR JYOTI EDUCATIONAL, VS. INCOME TA X OFFICER, & WELFARE SOCIETY, WARD-1 (1), NOIDA VILL. & POST- MAYCHA, GR. NOIDA (PAN:AABAA2055K) (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. PRADEEP SINGH GAUTAM, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 31.08.2018 PASSED BY THE LD. CIT(A)-I, NOIDA, RELAT ING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- 1. THE ID. CIT(A) HAS ERRED ON FACTS AND CIRCUMSTANCES OF THE CASE IN DISALLOWING REQUEST FOR ADJOURNMENT AND PASSING EX- PARTY ORDER U/S 250 ON IRRELEVANT CONSIDERATIONS OF S.249(L)(A), S.2 82 OF ITA READ WITH PROVISIONS OF CPC 1908 ETC. AND DISMISSING THE APPE AL ON MERITS ON THE GROUND THAT ASSESSEE HAS BROUGHT NOTHING ON RECORD TO DISCHARGE THE ONUS WITHOUT ADDRESSING THE GROUNDS OF APPEAL 1 AND 2 TO THE ASSESSEE AGAINST WHICH NO EVIDENCE HAS BEEN LED EIT HER BY AO OR BY CIT(A). 2. THE ACQUISITION OF JURISDICTION U/S 148 IS CONTRARY TO LAW WITHOUT COMPLIANCE WITH THE REQUIREMENTS AND VALID SERVICE OF NOTICE U/S 148. 3. ASSESSMENT MADE U/S 147/144 IS WITHOUT JURISDICTION , CONTRARY TO LAW AGAINST THE PRINCIPLES OF NATURAL JUSTICE MADE WITH OUT GRANTING PROPER OPPORTUNITY TO DEFEND AND ON IRRELEVANT CONSIDERATI ONS. 4. THE AO HAS ERRED ON FACTS AND IN LAW IN MAKING THE ADDITION OF RS.44,77,200/- ON ACCOUNT OF UNEXPLAINED INVESTMENT ON NON-FINANCIAL FAMILY TRANSACTION. 5. THE ORDER OF THE A.O. AS UPHELD BY THE LEARNED CIT- A BE DECLARED AS NULL AND VOID AB INITIO, ADDITIONS MADE BY AO AND U PHELD BY LD. CITA BE DELETED, AND THE INCOME RETURNED BY THE ASSESSEE BE ACCEPTED AS 2 TRUE AS PER LAW; OR SUCH OTHER ORDER AS YOUR HONORS MAY DEEM FIT UNDER THE CIRCUMSTANCES OF THE CASE BE PASSED. 6. THE APPELLANT CRAVES LEAVE AND SANCTION OF THE HON BLE ITAT TO FILE ADDITIONAL EVIDENCE, IF SO REQUIRED FOR PROPER PROS ECUTION OF THE CASE, BASED ON FACTS AND CIRCUMSTANCES, WHICH HAS NOT BEE N OR COULD NOT BE EDUCED OR FILED BEFORE LOWER AUTHORITIES EITHER BEC AUSE PROPER AND SUFFICIENT OPPORTUNITY WAS NOT PROVIDED OR BECAUSE IT WAS NOT SOLICITED OR ITS NEED WAS NOT APPRECIATED. 2. THE ASSESSEE HAS FILED THIS APPEAL ON 06.03.2019 . REGISTRY ISSUED RPAD TO THE ASSESSEE FOR 24.09.2019. IN RESPONSE TO THE SAME, ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILE D ANY APPLICATION FOR ADJOURNMENT. THE BENCH ADJOURNED THE MATTER FOR 01. 01.2020 AND ISSUED RPAD NOTICE TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36. AGAIN ON 01.01.2020, ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEAR NOR FILED ANY APPLICATION FOR ADJOURNMENT. I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE A SSESSEE IN FORM NO. 36, THEREFORE, I AM DECIDING THE APPEAL EX PARTE AS SESSEE, AFTER HEARING THE LEARNED DR. 3. I HAVE GONE THROUGH THE ORDERS PASSED BY THE REV ENUE AUTHORITIES ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LEARNED FIRST APPELLATE AUTHORITY DATED 31.08.2018, I AM OF THE VIEW THAT L D. CIT(A) HAS PASSED THE EX PARTE IMPUGNED ORDER WITHOUT PROVIDING SUFFI CIENT OPPORTUNITY TO THE ASSESSEE AND ALSO PASSED THE NON SPEAKING ORDER , WHICH IS NOT SUSTAINABLE IN THE EYES OF LAW. THEREFORE, I AM CAN CELLING THE IMPUGNED ORDER AND SETTING ASIDE THE ISSUES IN DISPUTE TO TH E LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAME AFRESH, AS PER LAW, AF TER GIVING OPPORTUNITY TO THE ASSESSEE. IT IS MADE CLEAR THAT ASSESSEE WIL L REMOVE THE DEFECTS AS 3 POINTED OUT BY THE LEARNED FIRST APPELLATE AUTHORIT Y IN THE IMPUGNED ORDER AND THEREAFTER LEARNED FIRST APPELLATE AUTHORITY WI LL DECIDE THE ISSUES IN DISPUTE AS PER LAW, AFTER PROVIDING SUFFICIENT OPPO RTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED ON 07/01/2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 07/01/2020 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES