Maneesh Chopra, Gautam Budh nagar V. ITO Ward-2(2), Noida

ITA 2085/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5185 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 56; 15; 43; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2085/DEL/2019 Assessment Year 2015-16 Maneesh Chopra, D-54, Sec-30, Gautam Budh Nagar, Uttar Pradesh. v. ITO, Ward-2(2), Noida. TAN/PAN: ACCPC2555J (Appellant) (Respondent) Appellant by: Ms. Gunjan Jain, CA Respondent by: Shri Gayasuddin Ansari, Sr.D.R. Date of hearing: 06 04 2022 Date of pronouncement: 06 04 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -I, No id a (‘C IT ’ in sh or t) d ate d 3 0. 08 .2 018 ar isi ng f r o m the as se ss me nt or der da te d 2 1.1 2. 2 01 7 pa ss ed b y th e As se ss in g Of f icer ( AO ) u nd er Sec ti on 1 43 (3 ) of t he I nc o me Ta x A ct , 196 1 (t he Act ) co nc ern in g A Y 2 0 08- 09 . 2. W h en t he mat te r was ca lle d f or h ea rin g, ld. co unse l f or t he ass es se e a dv ert ed t o t he gr ou nd s of a ppe al an d s ub mi tt e d t hat th e As ses si ng Of f ice r wh ile co mp le ti ng t he a ss es s men t und er S ec ti on 14 3(3 ) of the A ct ma de an a d dit io n of Rs. 72, 58 ,3 25 /- b y i nv oki n g the p ro vi si on s of Sect io n 56 (2 )( vii )(b ) of the A ct. In re sp on se the re to , t he as se ss ee f il ed an ap pl ic ati on f o r r ec tif ic at ion u nd er Sec ti on 1 54 of t he Ac t o n 19. 01 . 20 18. T he As se ss ing Of f ice r I.T.A. No.2085/DEL/2019 2 ho we ver re jec te d t he r ec tif ic at io n ap pli ca ti on f il ed b y t he a ss es se e vid e o rd er dat ed 25. 04 .2 01 8 u nd er Sec ti on 15 4 of t he Ac t. Th e ass es se e pr ef err ed app ea l bef o re t he CI T( A) s eek in g re c tif ic ati on of app ar en t mi st ak e b ut w it ho ut a n y s uc ces s. I n t his ba ck d rop , th e l d. cou ns el f or th e as s ess ee po int ed ou t t hat th e Re ve nu e i s app ar ent l y in er ro r i n ma ki ng add it io ns b y i n vo ki ng Se ct io n 56(2 )(v i i)( b) w hi ch is no t a pp lic ab le to the ca se of t he a ss ess ee at all, ha vi ng reg ar d t o the u nd erl yi n g f ac t t ha t t hi s sec ti on is a ppl ic ab le w he n a p ers on rec ei ve s an y i mmo vab le p ro pe rt y wi th out an y co ns id era ti on o r f or a lo wer c on si de ra ti on . Ad dr es sin g f urt he r, ld . c ou nsel f or t h e as ses se e poi nt ed ou t th at t h e i mmo va bl e pr op e rt y in c on si de rat io n re cei ve d b y th e a ss es se e i s, i n f ac t, a g if t f ro m t he mo th er of t he as ses se e a n d thu s f al ls u nde r t he pr ovi so t her et o wh er eb y s uc h ali ena ti on of pro pe rt y to t he as s ess ee f ro m cl ose r ela ti ve ar e excl ud e d f ro m th e swe ep of de e min g f icti on u nd er S ect i on 5 6(2 )( vi i)( b) . L d. co un se l thu s su b mit te d th at bo th t he l ow er au th or it ies h av e co m mit te d app ar en t mis ta ke in mi sa ppr ec ia ti ng th e g lar in g f actu al a sp ec ts wh ile a pp l yi ng t h e l aw . L d. co un se l t hu s u rg ed th at th e l ow er aut ho ri ti es b e di rec ted sui ta bl y to r ec ti f y t he er ro r un de r S ect io n 15 4 of th e Ac t b ei ng p e rve rs ed t o t he f act on re co rd . 3. The Ld. DR f or t he Rev en ue o n the ot her h an d re li ed u po n the ord er of t he C IT( A) an d su b mitt ed t hat t he as se ss ee h as f a ile d to cap tu re th e op po r tun it y b ef or e th e CI T( A) f or ad dr ess in g th e gri ev an ce nar ra te d bef or e t he T ri bu n al. He th us su bmit ted th at no int erf er en ce wi th t he o rd er of the C I T( A) i s c al le d f or, wh ere su ch iss ue are in he ren tl y d e ba ta ble an d th us n ot a mena ble t o the l i mit ed sco pe of Se cti on 1 5 4 of th e Act . 4. W e h av e co ns id er ed t he r iv al s ub m iss io ns an d pe ru se d th e ord er s of t he lo wer a ut ho ri tie s. W e f i nd t ha t t he ma tt er w as I.T.A. No.2085/DEL/2019 3 pro ce ed ed b y th e CIT (A ) un ila te ra ll y o n t he gr ou n d tha t th e rep re se nta ti ve of the as se ss ee di d not at te nd th e hea ri ng on app oi nt ed d at e, i. e ., 06 .0 8. 20 18 a nd no p ow er (v ak al at na ma ) wa s enc lo se d. I n ef f ec t, th e ma tt er ha s be e n p ro ce ed ed ex -p ar te ag ai ns t the a ss es se e. W e a re of th e op in io n t hat the ap pea l of t he a sse ss ee b y t he C IT (A ) ou g ht n ot t o ha ve bee n di sp os ed of hurr ied l y i n a su mma r y ma n ner wit ho ut ta ki ng co gni za nc e of t he s t anc e of t he ass es se e. T he C IT ( A), i n o ur v ie w, h as f ail ed t o gran t rea so na bl e op por tu ni t y r es ul ti ng i n mi sc arr ia ge o f justi ce . On t hi s gr ou nd al on e, we ar e i nc li ne d t o set a si de th e mat te r an d res to re it b ac k to t he f i le of the CI T( A) f o r de no vo adj u dic a tio n. W i th ou t e xp r ess in g a n y vie w o n me ri ts , th e Mat te r is t hu s se t asi de a nd res to re d to t he f irs t app el la te a ut ho ri t y. It s ha ll be o pe n f o r th e a ss essee to ta ke a ll pl ea, as ma y be co ns id er ed e xp ed ie nt , to bu ttr es s i ts stanc e i n su pp ort of its a pp eal b ef or e the C IT (A ). N eed l ess t o sa y, th e CI T( A) sh al l pro vi de rea so na bl e opp or tu ni t y t o t h e as se ss ee a nd sh all pa ss a spe ak in g o rd er . T he as ses se e i s als o c aut io ne d t o en sur e pro pe r co mpl ia nc e of t he pro ce ed in gs bef o re CI T( A) an d sh un an y t act ic s of de la y i n th e ma tt er. 5. In t he re su lt , th e app eal of the a sse ss ee i s al lo we d f or sta ti st ica l pu rp os es . Order was pronounced in the open Court on 06/04/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER Prabhat