Shiv Shankar Sharma, Delhi V. ITO, New Delhi

ITA 2532/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97292 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASHMITA JHA ACIT
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.2532/DEL/2013 ASSESSMENT YEAR : 2007-08 SHIV SHANKAR SHARMA, 14, A/B, CHANDER VIHAR, MANDAWALI FAZALPUR, DELHI. PAN: ANAPS4090D VS. ITO, WARD-36(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DEV RAJ SHARMA, ADVOCATE DEPARTMENT BY : SMT. RASHMITA JHA, ACIT DATE OF HEARING : 15.09.2015 DATE OF PRONOUNCEMENT : 16.09.2015 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 25.1.2013 IN RELATION TO THE ASSE SSMENT YEAR 2007-08. 2. ASSESSMENT IN THIS CASE WAS COMPLETED U/S 144 OF THE ACT, MAKING ADDITION OF RS.10,32,000/- BY TREATING THE CASH DEP OSITED IN BANK ACCOUNT ITA NO.2532/DEL/2013 2 AS UNEXPLAINED. THE ASSESSEE DID NOT PARTICIPATE IN THE PROCEEDINGS BEFORE THE LD. CIT(A), WHO DISMISSED THE APPEAL OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE RELEVANT MATERIAL ON RECORD. THE LD. AR EXPLAINED THE REASO NS WHICH LED TO THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE AUTHORITI ES BELOW. WE ARE SATISFIED WITH THE SAME. UNDER THESE CIRCUMSTANCES , WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD M EET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTO RED TO THE FILE OF THE AO. WE ORDER ACCORDINGLY AND DIRECT HIM TO FRAME T HE ASSESSMENT AFRESH AS PER LAW, AFTER ALLOWING A REASONABLE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.09.201 5. SD/- [C.M. GARG] SD/- [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 16 TH SEPTEMBER, 2015. DK ITA NO.2532/DEL/2013 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.