Ram Niwas Gupta, Dehradun V. DCIT, Central Circle, Dehradun

ITA 28/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6188 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income
• Section: 153

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DELHI BEFORE SH. R. K PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.27, 28 & 29/Del/2019 Assessment Year: 2007-08, 2011-12 & 2009-10 Ram Niwas Gupta 59/6, Tyagi Road Dehradun PAN No.ABIPG9411E Vs DCIT Central Circle Dehradun (APPELLANT) (RESPONDENT) Appellant by Sh.Saurabh Gupta, FCA Respondent by Sh.N.S. Jangpangi, CIT DR Date of hearing: 23/03/2022 Date of Pronouncement: 23/03/2022 ORDER PER R.K PANDA, AM: The captioned appeals filed by the assessee are directed against the order dated 26.10.2018 of the CIT(A)-IV, Kanpur for A.Y. 2007-08, 2009-10 and 2011-12 respectively. For the sake of convenience all these appeals were heard together and are being disposed of by this common order. 2 2. In all these appeals the assessee has challenged the exparte order of the CIT(A) in confirming the penalty levied by the AO u/s. 271 (1) (c) of the IT Act, the details of which are as under :- A.Y. 2007-08 Rs. 63,407/- A.Y.2009-10 Rs.1,47,700/- A.Y. 2011-12 Rs. 12,940/- 3. Facts of the case, in brief, are that the assessee is an individual and is deriving income from salary, business, house property and other sources. A search u/s.132 of the Act was initiated on 26.04.2012 in M/s. Ganga Realtors Group of cases. In response to notice u/s. 153 A(1) (a), the assessee filed return of income for assessment year for A.Y. 2007-08, 2009-10, and 2011-12 at Rs.2,94,460/-, Rs. 5,18,387/- and 7,66,630/- respectively. 4. The AO completed the assessment u/s. 153 A r.w.s 143 (3) determining the total income of the assessee at Rs.5,01,673/- for A.Y. 2007-08, Rs.5,18,378/- for A.Y.2009-10 and Rs. 8,19,630/- for A.Y.2011-12 respectively . 5. Thereafter the AO initiated penalty proceedings u/s. 271 (1) (c) of the Act. Rejecting the various explanation given by the assessee, the AO levied penalty u/s. 271 (1) (c) of the IT Act, the 3 details of which are as under : A.Y. 2007-08 Rs. 63,407/- A.Y.2009-10 Rs.1,47,700/- A.Y. 2011-12 Rs. 12,940/- 6. The assessee filed appeal before the CIT(A) challenging the above penalty levied by the AO u/s. 271 (1) (c) of the IT Act. However, since none appeared on behalf of the asseesse despite number of opportunities granted, the Ld. CIT(A), in his exparte order, confirmed the penalty levied by the AO for the above years. 7. Aggrieved with such order of the CIT(A) the assessee is in appeal before the Tribunal. 8. We have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that due to non appearance of the assessee before the Ld. CIT(A) despite number of opportunities granted, the Ld. CIT(A) was constrained to pass the exparte order and dismissed the appeals filed by the assessee for want of prosecution. It is the submission of the Ld. Counsel for the assessee that in the interest of justice the assessee should be given an opportunity to substantiate his case before the CIT(A). Further, the Ld. CIT(A) has not decided the appeal on merit. Considering the totality of the facts of the case and in the interest of justice we deem it proper to restore the issue to the file of the CIT(A) with a direction 4 to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and substantiate his case without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purpose. 9. In the result, all the three appeals filed by the assessee are allowed for statistical purpose. 10. Pronounced in the open court at the time of hearing itself i.e. on 23.03.2022. Sd/- Sd/- (ANUBHAV SHARMA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 23.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 5 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 24.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order