Atanu Das, Ghaziabad V. DCIT, Circle-1, Ghazxiabad

ITA 2531/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4081 (ITAT-DELHI)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARPREET SINGH AJMI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2531/DEL/2018 ASSESSMENT YEAR: 2014-15 ATANU DAS, C-902, GATEWAY TOWER, SECTOR-4, VAISHALI, GHAZIABAD. PAN: AKPPD4787Q VS. DCIT, CIRCLE-1, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARPREET SINGH AJMI, ADVOC ATE REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 11.03.2019 DATE OF PRONOUNCEMENT : 11.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 ND JANUARY, 2018 OF THE CIT(A), GHAZIABAD, RELATING TO ASSESSMENT YE AR 2014-15. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING T HE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE OR DERS OF THE AUTHORITIES BELOW, I FIND THE ASSESSEE IS AN INDIVIDUAL AND FILED HIS RE TURN OF INCOME ON 30 TH MARCH, 2016 ITA NO.2531/DEL/2018 2 DECLARING TOTAL INCOME AT RS.28,90,460/-. THE ASSE SSING OFFICER, IN THE ORDER PASSED U/S 143(3) ON 25 TH OCTOBER, 2016, DETERMINED THE TOTAL INCOME AT RS.4 2,61,697/- WHERE HE MADE AN ADDITION OF RS.13,71,237 BEING THE SALAR Y RECEIVED BY THE ASSESSEE IN UK. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE ADEQUATE OPPORTUNITIES, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HER, CONFIRMED THE ADDITION MADE B Y THE ASSESSING OFFICER. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT DUE TO NON-RECEIPT OF NOTICE NOBODY APPEARED BEFORE THE CI T(A). CONSIDERING THE TOTALITY OF THE FACTS AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE MOR E OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE HIS CASE FAILING WHICH THE LD.CIT( A) IS AT LIBERTY TO PASS APPROPRIATE ORDERS AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. 4. 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 ON 11.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 11 TH MARCH, 2019 DK ITA NO.2531/DEL/2018 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI