Shri Mukesh Gupta, New Delhi V. ITO, New Delhi

ITA 2677/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65202 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 01-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• Assessee Lawyers: VIRANDER CHAUHAN
• Keywords: Gift; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A .NO.2677/DEL/2012 ASSESSMENT YEAR: 2002-03 SHRI MUKESH GUPTA ITO, WARD 25 (1), /CIT(IX) 95, DEEPALI, PITAMPURA, VIKAS BHAVAN, DELHI-110034. VS. NEW DELHI PAN: AADPG9718J (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI VIRANDER CHAUHAN, CA RESPONDENT BY: DR. B.R.R. KUMAR, SR.DR ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER LD. COMMISSIONER OF INCOME TAX (A) DATED 16.3.2012 AND PERTAINS TO A.Y. 2002-03. 2. THE GROUND RAISED PERTAINS TO ADDITION OF RS.2,00,0 00/- ON ACCOUNT OF GIFT RECEIVED DURING THE YEAR. 3. AT THE OUT SET, THE LD. COUNSEL BY THE ASSESSEE SUB MITTED BEFORE ME THAT LD. COMMISSIONER OF INCOME TAX (A) HAS NOT AD JUDICATED GROUND NO. 3 RAISED BEFORE HIM WHICH PERTAINS TO LEGALITY OF THE ASSUMPTION OF JURISDICTION BY THE ASSESSING OFFICER . HENCE, HE PLEADED T HAT THE MATTER SHOULD BE SENT BACK TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (A) SO THAT THE SAID GROUND OF APPEAL MAY BE ADJUDICATED BY HIM . I HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AND PERUSED THE RECORDS. I NOTE THAT IN GROUND ITA NO.2677/DEL/2012 2 NO. 3 BEFORE THE LD. COMMISSIONER OF INCOME TAX (A) , ASSESSEE HAS RAISED THE FOLLOWING GROUND: THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. AO HAS GROSSLY ERRED IN LAW AND ON FACTS IN FRAMING THE IMPUGNED ASSESSMENT U/S 143 (3) AND THAT TOO WITHOU T SERVING MANDATORY NOTICE U/S 143 (2) WITHIN STATUTORY ALLOW ABLE PERIOD. THEREFORE, ASSESSMENT COMPLETED AS SUCH MAY BE HELD AB INITIO INVALID. 4. I FIND THAT THE AFORESAID GROUND HAS NOT BEEN CONSI DERED BY THE LD. COMMISSIONER OF INCOME TAX (A) IN HIS ORDER. HENCE, IN MY CONSIDERED OPINION, THE ISSUE IN THIS CASE SHOULD BE SENT BAC K TO THE FILE BY THE LD. COMMISSIONER OF INCOME TAX (A) TO ENABLE HIM TO CON SIDER THE AFORESAID GROUND RAISED BEFORE HIM. ACCORDINGLY, THIS ISSUE IS SET ASIDE TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (A), THE LD. CO MMISSIONER OF INCOME TAX (A) SHALL CONSIDER THE SAME AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE 5. IN THE RESULT THIS APPEAL BY THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 07/08/2 012. SD/- (SHAMIM YAHAYA) ACCOUNTANT MEMBER DATED: 07/08/2012 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR