Jaspal Singh, Delhi V. ITO, New Delhi

ITA 291/DEL/2014

• Counselvise Citation: 29120114 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 15-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 15-01-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH
• Assessee Lawyers: SANJAY SETHI S; RAMESH SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 291/DEL/2014 291/DEL/2014 291/DEL/2014 291/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2005 2005 2005 2005 - -- - 06 0606 06 SHRI JASPAL SINGH, SHRI JASPAL SINGH, SHRI JASPAL SINGH, SHRI JASPAL SINGH, 191 191 191 191- -- -C, GALI NO.1, C, GALI NO.1, C, GALI NO.1, C, GALI NO.1, PADAM NAGAR, PADAM NAGAR, PADAM NAGAR, PADAM NAGAR, DELHI DELHI DELHI DELHI 110 008. 110 008. 110 008. 110 008. PAN : AAWPS6480J. PAN : AAWPS6480J. PAN : AAWPS6480J. PAN : AAWPS6480J. VS. VS. VS. VS. INCOME INCOME INCOME INCOME TAX OFFICER, TAX OFFICER, TAX OFFICER, TAX OFFICER, WARD WARD WARD WARD- -- -33(3), 33(3), 33(3), 33(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAMESH SETHI AND SHRI SANJAY SETHI, ADVOCATES. RESPONDENT BY : SHRI DEVI SHARAN SINGH, SR.DR. DATE OF HEARING : 15.07.2015 15.07.2015 15.07.2015 15.07.2015 DATE OF PRONOUNCEMENT : 03.08.2015 03.08.2015 03.08.2015 03.08.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2005-0 6 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVI, N EW DELHI DATED 22 ND NOVEMBER, 2013. 2. THE GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER:- 1. THAT THE IMPUGNED ORDER DATED 22.11.2013 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL)-XX VI NEW DELHI U/S 250 OF THE INCOME TAX ACT, 1961 CONFIR MING THE ADDITION MADE BY THE ASSESSING OFFICER WARD 33(3) NEW DELHI IS BAD AND DEFECTIVE IN THE EYES OF LAW. 2. THAT THE ABOVE CITED APPEAL ORDER PASSED BY COMMISSIONER OF INCOME TAX (APPEAL)-XXVI NEW DELHI AS FRAMED IS AN ARBITRARY ACTION. IN FACT NO PROPER AN D ITA-291/DEL/2014 2 REASONABLE OPPORTUNITY WAS EVER GIVEN TO THE ASSESSEE FOR HEARING THE CASE AND TO DEFEND HIS CASE BY THE ASSESSING OFFICER. 3. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL)-XXVI WAS NOT JUSTIFIED IN CONFIRMING THE ADDITION ON ACCOUNT OF PAYMENT MADE THROUGH CREDIT CARD OF AMOUNTING RS.5,36,048/- THEREFORE ADDITION MADE BY THE A.O. IS TOTALLY UNREASONABLE AND UNJUSTIFIED AND IS SHOULD BE DELETED. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE EX PARTE ASSESSMENT ORDER AND THE EX PARTE APPELLATE ORDER WERE PASSED BY THE ASSESSING OFFICER AND THE LEARNED CIT(A) RESPECTIVELY. HE SUBMITTED THAT THERE WAS A COMMUNICATION GAP AND, THEREFORE, T HE ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE THE REVENUE AUTHOR ITIES. HE SUBMITTED THAT THE ASSESSEE UNDERTAKES TO COOPERATE IN TH E MATTER OF ITS ASSESSMENT AND, THEREFORE, THE ISSUE MAY BE RESTORED T O THE FILE OF THE ASSESSING OFFICER. 4. LEARNED DR HAS RELIED ON THE ORDERS OF THE ASSESSING O FFICER AND LEARNED CIT(A) AND SUBMITTED THAT OPPORTUNITY WAS PRO VIDED TO THE ASSESSEE AND THE ASSESSEE HAS FAILED TO AVAIL THE OPPORTUNIT Y OF HEARING. 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PERU SED THE ORDER OF THE ASSESSING OFFICER AND THE LEARNED CIT(A). I FIND THAT IN THE INTEREST OF JUSTICE AND IN THE LIGHT OF FACTS OF THE C ASE, THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO EXPL AIN THE EXPENDITURE INCURRED THROUGH CREDIT CARD OF THE BAN K. ACCORDINGLY, THE ORDERS OF AUTHORITIES BELOW ARE SET ASIDE TO THE FILE O F THE LEARNED CIT(A) WITH THE DIRECTION TO PASS A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW AND AFTER PROVIDING REASONABLE O PPORTUNITY OF ITA-291/DEL/2014 3 HEARING TO THE PARTIES. LEARNED CIT(A) IS FURTHER DI RECTED TO CALL FOR A REMAND REPORT FROM THE ASSESSING OFFICER AND THE ASSESSEE SH ALL BE AT LIBERTY TO FILE ANY EVIDENCE IN SUPPORT OF ITS CASE DU RING REMAND PROCEEDINGS. I DIRECT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI JASPAL SINGH, SHRI JASPAL SINGH, SHRI JASPAL SINGH, SHRI JASPAL SINGH, 191 191 191 191- -- -C, GALI NO.1, PADAM NAGAR, C, GALI NO.1, PADAM NAGAR, C, GALI NO.1, PADAM NAGAR, C, GALI NO.1, PADAM NAGAR, DELHI DELHI DELHI DELHI 110 008. 110 008. 110 008. 110 008. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -33(3), NEW DELHI. 33(3), NEW DELHI. 33(3), NEW DELHI. 33(3), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR