Rajnesh Kumar Agarwal, Uttar Pradesh V. ITO, Hapur

ITA 248/DEL/2015

• Counselvise Citation: 24820114 RSA 2015
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: DR AJAI KUMAR AREN
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-2: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 248/DEL/2015 A.Y. : 2009-10 RAJNESH KUMAR AGARWAL, VS. ITO, WARD-2 8, KASRTH BAZAR, HAPUR HAPUR (PAN : ADLPK1790R) (APPELLANT) (RESPONDENT) ASSESSEE BY : DR. AJAI KUMAR AREN, ADV. DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR DATE OF HEARING : 28-10--2015 DATE OF ORDER : 28-10-2015 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-GHAZIABAD DAT ED 11.11.2014 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. THE GROUNDS OF APPEAL READ AS UNDER:- 1. THE ORDERS OF AUTHORITIES BELOW ARE BAD IN LAW, CO NTRARY TO FACTS AND UNSUSTAINABLE. 2. THE AUTHORITIES BELOW HAS ERRED IN LAW AND ON FAC TS IN CONFIRMING THE ADDITION OF RS. 13,20,000/- AS UNEXPLAINED CASH IN BANK ACCOUNT. 2 3. IT IS PRAYED TO RESTORE THE MATTER TO THE AO 3. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASS ESSEE HAS FILED ONE PAPER BOOK CONTAINING PAGES 1 TO 19 IN WHICH HE HAS ATTACHED T HE COPY OF THE WRITTEN SUBMISSION BEFORE THE CIT(A) GHAZIABAD; SUBMISSION B EFORE THE AO, COPY OF ACKNOWLEDGEMENT OF FILING ITR 2009-10; COPY OF COMPUT ATION FOR AY 2009-10; COPY OF SAVING BANK A/C UBI, HAPUR (MAIN); COPY OF L EDGER A/C OF UBI; COPY OF DATE-WISE COMPARATIVE STATEMENT OF OPENING BALANCE , RECEIPT AND OUTGOING; CASH FLOW STATEMENT AS ON 1.8.2008; COMPARATIVE STATEMENT OF CASH SALES AND OUTSIDE SALE; COMPARATIVE STATEMENT OF MONTHWISE PURCHASE AND SALE; TRADING AND PROFIT AND LOSS ACCOUNT AS AT 31.3.2009; CAPITAL ACCOUNT F OR THE YE 31.3.2009 AND CAPITAL ACCOUNT OF THE YE 31.3.2008. HE STATED THAT THE REVENUE AUTHORITY HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR S UBSTANTIATING THE CLAIM OF THE ASSESSEE WHILE FILING THE DOCUMENTS. HE REQUESTED THAT THE OPPORTUNITY FOR FILING THE DOCUMENTARY EVIDENCES SUPPORTING THE CLAIM OF THE A SSESSEE AND OPPORTUNITY OF HEARING MAY BE GIVEN TO THE ASSESSEE AND THE MATTER MAY BE SET ASIDE TO THE AO. 5. ON THE CONTRARY, LD. DR OPPOSED THE REQUEST OF T HE ASSESSEE AND STATED THAT AO AS WELL AS LD. CIT(A) HAS GIVEN FULL OPPORTUNITY TO THE ASSESSEE, BUT THE ASSESSEE REMAINED NON-COOPERATIVE AND DID NOT FILE THE SUPP ORTING CLAIM IN DISPUTE. THEREFORE, THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED. 6. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES ALONGWITH RELEVANT RECORDS AVAILABLE WI TH THE APPEAL FILED. I HAVE ALSO PERUSED THE PAPER BOOK CONTAINING PAGES 1 TO 19 WHER EIN HE HAS ATTACHED THE 3 VARIOUS DOCUMENTS, AS MENTIONED ABOVE, WHICH HAS NOT BEEN CONSIDERED BY THE AO EARLIER. IN THE INTEREST OF JUSTICE, I AM OF TH E CONSIDERED VIEW THAT THE DOCUMENTS RELIED BY THE LD. COUNSEL FOR THE ASSESSE E HAS REQUIRED EXAMINATION AT THE LEVEL OF THE AO. THEREFORE, IN THE INTEREST OF J USTICE, I REMIT BACK THE ISSUE IN DISPUTE TO THE FILE OF THE ASSESSING OFFICER TO CO NSIDER THE SAME AFRESH, AFTER CONSIDERING ALL THE DOCUMENTS AS DISCUSSED ABOVE A ND THE ASSESEE IS ALSO DIRECTED TO FULLY COOPERATE WITH THE AO AND PRODUCE ALL THE DOCUMENTS BEFORE THE AO TO SUBSTANTIATE HIS CLAIM. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/10/2015 . SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 28/10/2015 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. D R, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 4