Aggarwal Associates (Promotors) Ltd., Delhi V. DCIT, Ghaziabad

ITA 2200/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8382 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMITA M BISWAS
• Assessee Lawyers: NIPPUN MITTAL
• Keywords: Search and seizure
• Section: 153A; 132; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2200/DEL/2016 ASSESSMENT YEAR: 2008-09 AGGARWAL ASSOCIATES (PROMOTORS) LTD., 10, NEW RAJDHANI ENCLAVE, VIKAS MARG, DELHI. PAN: AAACU7064M VS. DCIT, CENTRAL CIRCLE, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NIPPUN MITTAL, CA REVENUE BY : MS PRAMITA M. BISWAS, CIT, DR DATE OF HEARING : 02.01.2019 DATE OF PRONOUNCEMENT : 02.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29 TH FEBRUARY, 2016 OF THE CIT(A)-4, KANPUR, RELATING TO ASSESSMEN T YEAR 2008-09. 2. THE GROUNDS RAISED BY THE ASSESSEE READ AS UNDER :- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE ADDITION OF RS.2787833/- MADE BY THE ASSESSING OFFICER ON ACCOU NT OF ALLEGED UNEXPLAINED PURCHASES. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE ADDITION OF RS.2787833/- MADE BY THE ASSESSING OFFICER IS BEYON D THE SCOPE / JURISDICTION OF ITA NO.2200/DEL/2016 2 PROVISIONS OF SECTION 153A OF THE INCOME TAX ACT, 1 961 AND, THE COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN NOT HOLDING SO . 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE CIT(A) ERRED IN DISMISSING THE APPEAL EX-PARTE. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE CIT(A) ERRED IN NOT DECIDING THE GROUNDS OF APPEAL ON MERIT. THAT THE APPELLANT CRAVES LEAVE TO ADD ONE OR MORE GROUND OF APPEAL OR TO ALTER / MODIFY THE EXISTING GROUND BEFORE OR AT THE TIME OF HEARING OF APPEAL. THE ABOVE GROUNDS OF APPEAL ARE WITHOUT PREJUDICE T O EACH OTHER. 3. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE IS A REAL ESTATE DEVELOPER. A SEARCH AND SEIZURE OPERATION U/S 132 OF THE IT ACT WAS CONDUCTED ON19TH OCTOBER, 2011 ON THE ASSESSEES GROUP OF CASES. IN RESPONSE TO NOTICE U/S 153A, THE ASSESSEE FILED ITS RETURN OF INCOME ON 13 TH DECEMBER, 2013 DECLARING TOTAL INCOME OF RS.9,19,51,602/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3)/153A ON 30 TH MARCH, 2014 DETERMINING THE TOTAL INCOME AT RS.9,4 7,39,440/-. THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). HOWEVER, DESPIT E ISSUE OF STATUTORY NOTICES FIXING THE DATES OF HEARING ON 22 ND JANUARY, 2016 AND 23 RD FEBRUARY, 2016 RESPECTIVELY, THERE WAS NON-APPEARANCE FROM THE SIDE OF THE ASSESSEE FO R WHICH THE LD.CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSEC UTION. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TR IBUNAL. 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS AND PERU SED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO NON-APP EARANCE ON BEHALF OF THE ASSESSEE, THE LD.CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSE E FOR WANT OF PROSECUTION. ITA NO.2200/DEL/2016 3 HOWEVER, IT IS ALSO AN ADMITTED FACT THAT THE LD.CI T(A) HAS NOT DECIDED THE APPEAL FILED BY THE ASSESSEE ON MERIT WHICH HE IS REQUIRED TO DO . THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ASSE SSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE ITS CASE AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASS ESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND EXPLAIN ITS CASE WITHOUT SEEK ING ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH, THE LD.CIT(A) SHALL DECIDE THE ISSUE AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSES SEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 02.01.2019. SD/- SD/- (DIVA SINGH) (R.K. PANDA) JUDICIAL MEMBER AC COUNTANT MEMFBER DATED: 02 ND JANUARY, 2019 DK ITA NO.2200/DEL/2016 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI