Ramesh Chand Gupta, Delhi V. ITO, Ward- 36(3), New Delhi

ITA 2713/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4468 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1991-1992
• Appeal Filed On: 18-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAMOS SINGSON
• Assessee Lawyers: RAKESH JAIN
• Keywords: Search and seizure; Opportunity of being heard
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS.3968 & 3964/DEL/2015 ASSESSMENT YEARS: 2010-11 & 2006-07 RAKESH JAIN, 12/40, RAJ NAGAR, GHAZIABAD. PAN: ADBPJ5838K. VS. DCIT, CENTRAL CIRCLE, GHAZIABAD.NDC (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH JAIN, ASSESSEE REVENUE BY : SHRI JAMOS SINGSON, SR.DR DATE OF HEARING : 24.10.2018 DATE OF PRONOUNCEMENT : 25.10.2018 ORDER PER R.K. PANDA, AM: THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO A SSESSMENT YEARS 2011-12 AND 2006-07, RESPECTIVELY. FOR THE SAKE OF CONVENIENCE, BOTH THE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY TH IS COMMON ORDER. 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE IS AN INDIVIDUAL. A SEARCH AND SEIZURE OPERATION U/S 132 OF THE INCOME-TAX ACT WAS CARRIED OUT ON 9 TH SEPTEMBER, ITA NOS..3968 & 3964/DEL/2015 2 2010 AT THE OFFICE AND RESIDENTIAL PREMISES OF THE ASSESSEE. THE ASSESSING OFFICER PASSED THE ORDER U/S 153A/143(3) OF THE ACT ON 31 ST MARCH, 2013 DETERMINING THE TOTAL INCOME AT RS.31,06,138/- FOR ASSESSMENT YEAR 2006-0 7 AND RS.7,18,981/- FOR ASSESSMENT YEAR 2010-11. THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). HOWEVER, DUE TO NON-APPEARANCE BY THE ASSESSEE DESPITE SERVICE O F NOTICE, THE CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR BOTH THE YEARS. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESS EE IS IN APPEAL BEFORE THE TRIBUNAL RAISING VARIOUS GROUNDS CHALLENGING THE ORDER OF TH E CIT(A) IN SUSTAINING VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. THE ASSESSEE APPEARED HIMSELF TODAY AT THE TIME OF HEARING AND TRIED TO EXPLAIN HIS CASE. HOWEVER, IT IS SEEN THAT THE LD.CIT(A) H AS PASSED AN EX PARTE ORDER DUE TO NON-APPEARANCE OF THE ASSESSEE ON VARIOUS DATES. CO NSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE BOTH THE APPEALS TO THE FILE OF THE CIT(A) FOR FRESH ADJUDIC ATION, AFTER GIVING ONE FINAL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOUR NMENT UNDER ANY PRETEXT, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIA TE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. ITA NOS..3968 & 3964/DEL/2015 3 4. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 5.10.2018. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMF BER DATED: 25 TH OCTOBER, 2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI