Ankit Gupta, Delhi V. ITO, New Delhi

ITA 252/DEL/2015

• Counselvise Citation: 25220114 RSA 2015
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 13-08-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RAKHI VIMAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.252/DEL/2015 ASSESSMENT YEAR : 2010-11 ANKIT GUPTA, C-2/4, ASHOK VIHAR PHASE-I, DELHI. PAN: AHBPG5336M VS. ITO, WARD 34(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KAPIL GOEL, ADVOCATE DEPARTMENT BY : MRS. RAKHI VIMAL, JCIT DATE OF HEARING : 13.08.2015 DATE OF PRONOUNCEMENT : 04.11.2015 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE CIT(A)-XXII, NEW DELHI, DATED 30.9.2014 FOR ASSESSM ENT YEAR 2010-11. 2. THE SOLE GROUND THAT IS ARGUED BEFORE US IS GROU ND NO.2, WHICH READS AS FOLLOWS:- 2. THAT ON THE FACTS AND IN LAW, THE LD. CIT(A) ER RED IN UPHOLDING THE ADDITION OF RS.10,48,856/- UNDER SECTION 40(A)(IA) OF THE INCOME TAX ACT, 1961 (THE ACT). ITA NO.252/DEL/2015 2 3. THE LD. COUNSEL FOR THE ASSESSEE RELIED ON THE D ECISION OF THE A BENCH OF THE TRIBUNAL IN ITA NO.2859/DEL/2012 IN TH E CASE ANSAL LANDMARK TOWNSHIP (P) LTD., VIDE ORDER DATED 22.7.2 014 AND SUBMITS THAT THE PAYEES IN THIS CASE HAVE PAID THE TAXES AN D THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE AO FOR THE LIMITED PURPOSE OF VERIFYING WHETHER THE PAYEES HAD PAID THEIR TAXES AND, THEREAFTER, FI LED THEIR RETURN OF INCOME WITHIN THE STIPULATED TIME. IN REPLY, THE LD. DR T HOUGH NOT LEAVING HIS GROUND, SUBMITTED THAT THE AO MAY VERIFY THIS CLAIM OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, I SET ASIDE THIS APPEAL TO THE FILE OF THE AO WITH A DIRECTION TO VERIFY THE CLAIM OF THE ASSESSE E AS TO WHETHER THE PAYEES IN THIS CASE HAVE PAID THEIR TAXES AND FILED THEIR RETURNS OF INCOME. THE ASSESSEE RESERVES THE RIGHT TO RAISE ALL OTHER ISSUES RELATING TO THIS MATTER BEFORE THE LD. AO. WITH THESE OBSERVATIONS, I SET ASIDE THIS APPEAL OF THE ASSESSEE TO THE FILE OF THE AO FOR VERIFYING AS TO WHETHER THE PAYEES IN THIS CASE HAVE PAID THEIR TAXES AND FILED THEIR RESPECTIVE RETURN OF INCOMES AND TO DISPOSE OF THE CASE DENOVO IN ACCORDANCE WITH LAW. THE ASSESSEE IS FREE TO RAISE ALL CONTENTIONS BEFORE TH E AO. ITA NO.252/DEL/2015 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.201 5. SD/- [J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 04 TH NOVEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.