Shri Ratan Singh, Delhi V. ITO, Noida

ITA 2926/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4569 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: NIDHI AGGARWAL
• Keywords: Opportunity of being heard
• Section: 54B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2926/DEL./2017 ASSESSMENT YEAR 2008-2009 SHRI RATAN SINGH VILLAGE-CHAMRAVALLI BODKI, PARAGANA TEHSIL DADRI, GAUTAM BUDH NAGAR-201009. PAN DZMPS9300H VS. THE INCOME TAX OFFICER WARD-3(1) NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. NIDHI AGGARWAL, C.A. FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 06.09.2017 DATE OF PRONOUNCEMENT : 0 6 .09.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 27 TH FEBRUARY, 2017, FOR THE A.Y. 2008-2009. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT A.O. PAS SED EX- PARTE ASSESSMENT ORDER UNDER SECTION 147/144 OF THE I.T. ACT, 1961. THE A.O. MADE ADDITION ON ACCOUNT OF LONG TER M CAPITAL 2 ITA.NO.2926/DEL./2017 SHRI RATAN SINGH, VILLAGE CHAMRAVALI BODKAI, GAUTAM BUDH NAGAR. GAINS AFTER GIVING BENEFIT UNDER SECTION 54B OF THE I.T. ACT AND INCOME WAS COMPUTED AT RS.40,29,392. ASSESSEE SUBMI TTED BEFORE THE LD. CIT(A) THAT ASSESSEE IS A FARMER RES IDING IN A VILLAGE AND HAD NO NEED TO GET CONSTRUCTION PLAN FO R THE HOUSE APPROVED BY THE AUTHORITY. THE ASSESSEE HAS NO EVID ENCE INDEPENDENT OF HIS OWN RECORDS REGARDING EXPENDITUR E INCURRED BY HIM ON CONSTRUCTION OF THE HOUSE. THE ASSESSEE C LAIMED THAT THE ENTIRE EXPENSES HAVE BEEN INCURRED IN CASH. LD. CIT(A) HOWEVER, DID NOT ACCEPT THE CONTENTION OF THE ASSES SEE AND NOTED THAT ASSESSEE HAS ENGAGED THE COUNSEL, THEREFORE, C ONTENTION OF ASSESSEE HAS BEEN REJECTED AND IN THE ABSENCE OF AN Y DOCUMENT TO SUPPORT THE CLAIM, APPEAL OF ASSESSEE WAS DISMIS SED. 3. AFTER HEARING THE RIVAL CONTENTIONS, I AM OF TH E VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE FILED PAPE R BOOK CONTAINING 75 PAGES IN SUPPORT OF THE GROUNDS OF AP PEAL AND SUBMITTED THAT SUFFICIENT EVIDENCE WERE FILED BEFOR E LD. CIT(A) WHICH HAVE NOT BEEN CONSIDERED AND DISCUSSED IN THE APPELLATE 3 ITA.NO.2926/DEL./2017 SHRI RATAN SINGH, VILLAGE CHAMRAVALI BODKAI, GAUTAM BUDH NAGAR. ORDER. SHE HAS, THEREFORE, REQUESTED THAT MATTER MA Y BE REMANDED TO LD. CIT(A) FOR RECONSIDERATION. THE LD. D.R. HAS NO OBJECTION IN THIS REGARD. 4. IN VIEW OF THE ABOVE FACTS AND THE FACT THAT LD . CIT(A) DID NOT PASS THE REASONED ORDER ON MERITS, THE MATT ER REQUIRES RECONSIDERATION AT HIS LEVEL. ACCORDING TO THE ASSE SSEE, THE DOCUMENTS CONTAINED IN THE PAPER BOOK WERE FILED BE FORE LD. CIT(A), WHICH HAVE NOT BEEN DISCUSSED IN THE APPELL ATE ORDER. I, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT(A) AN D RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE IN ACCORDANCE WITH LAW, BY G IVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. THE LD. CIT(A) SHALL PASS REASONED ORDER, DISCUSSIN G THE MATERIAL AND EVIDENCE PLACED ON RECORD. I, ACCORDINGLY, ALLO W THE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. 4 ITA.NO.2926/DEL./2017 SHRI RATAN SINGH, VILLAGE CHAMRAVALI BODKAI, GAUTAM BUDH NAGAR. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 06 TH SEPTEMBER, 2017 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES DELHI.