Rajni Gupta, New Delhi V. ACIT, New Delhi

ITA 2949/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8616 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 11-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH CONSOLIDATED
• Assessee Lawyers: SB GUPTA
• Section: 234B

Judgement Text

ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 1 OF 7 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: F: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 2949/DEL/2017 ( ASSESSMENT YEAR: 2005-06) RAJNI GUPTA, H.NO. 11, BLOCK-5, ROOP NAGAR, NEW DELHI. VS. ACIT, CENTRAL CIRCLE-7, NEW DELHI. PAN NO: AHKPG3561B APPELLANT RESPONDENT ITA NO:- 2950/DEL/2017 ( ASSESSMENT YEAR: 2006-07) RAJNI GUPTA, H.NO. 11, BLOCK-5, ROOP NAGAR, NEW DELHI. VS. ACIT, CENTRAL CIRCLE-7, NEW DELHI. PAN NO: AHKPG3561B APPELLANT RESPONDENT ITA NO:- 2951/DEL/2017 ( ASSESSMENT YEAR: 2007-08) RAJNI GUPTA, H.NO. 11, BLOCK-5, ROOP NAGAR, NEW DELHI. VS. ACIT, CENTRAL CIRCLE-7, NEW DELHI. PAN NO: AHKPG3561B APPELLANT RESPONDENT ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 2 OF 7 ITA NO:- 2952/DEL/2017 ( ASSESSMENT YEAR: 2008-09) RAJNI GUPTA, H.NO. 11, BLOCK-5, ROOP NAGAR, NEW DELHI. VS. ACIT, CENTRAL CIRCLE-7, NEW DELHI. PAN NO: AHKPG3561B APPELLANT RESPONDENT ASSESSEE BY : SHRI S.B. GUPTA, CA REVENUE BY : SMT. SUSHMA SINGH, CIT(DR) CONSOLIDATED ORDER PER ANADEE NATH MISSHRA, AM (A) THE AFOREMENTIONED APPEALS BY THE ASSESSEE ARE TAK EN UP TOGETHER FOR THE SAKE OF CONVENIENCE AND BREVITY; AND ARE HEREBY DISPOSED OF F THROUGH THIS CONSOLIDATED ORDER. GROUNDS TAKEN IN THESE APPEALS OF ASSESSEE ARE AS U NDER: ITA NO.- 2949/DEL/2017 1. THAT THE ADDITION OF RS. 2,25,000 ON ESTIMATED AD-HOC BASIS IS ILLEGAL AND UNJUSTIFIED AND THEREFORE, OUGHT TO BE DELETED. 2. THAT THE ADDITION OF RS. 2,25,000 WITHOUT ANY IN CRIMINATING DOCUMENT FOUND DURING THE COURSE OF SEARCH IS ILLEGAL AND UNJUSTIF IED, MORE PARTICULARLY IN VIEW OF THE FACT THAT THE SEARCH TOOK PLACE ON 28/1 0/2010 WHEN THE ASSESSMENT FOR THE IMPUGNED ASSESSMENT YEAR 2009-10 HAD ALREADY BECOME FINAL AND, THEREFORE, ADDITION OF RS. 2,25,000 OUGH T TO BE DELETED. 3. THAT NO SHOW-CAUSE NOTICE OR ANY OTHER NOTICE WI TH RESPECT TO ANY ADVERSE INFERENCE DRAWN BY THE ASSESSING OFFICER FOR MAKING ANY ADDITION OF ANY NATURE WHATSOEVER FOR THE YEAR UNDER CONSIDERATION WAS EVER SERVED UPON THE ASSESSEE AND, THEREFORE, THE CONSEQUENTIAL ASSE SSMENT ORDER IS ILLEGAL AND VOID. 4. THAT THE INTEREST CHARGED U/S 234A AND 234B IS I LLEGAL AND HENCE OUGHT TO BE DELETED. 5. THAT THE APPELLANT CRAVES TO ADD, DELETE, AMEND OR MODIFY THE GROUNDS AT THE TIME OF HEARING. ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 3 OF 7 ITA NO.- 2950/DEL/2017 1. THAT THE ADDITION OF RS. 2,50,000 ON ESTIMATED AD-HOC BASIS IS ILLEGAL AND UNJUSTIFIED AND THEREFORE, OUGHT TO BE DELETED. 2. THAT THE ADDITION OF RS. 2,50,000 WITHOUT ANY IN CRIMINATING DOCUMENT FOUND DURING THE COURSE OF SEARCH IS ILLEGAL AND UNJUSTIF IED, MORE PARTICULARLY IN VIEW OF THE FACT THAT THE SEARCH TOOK PLACE ON 28/1 0/2010 WHEN THE ASSESSMENT FOR THE IMPUGNED ASSESSMENT YEAR 2009-10 HAD ALREADY BECOME FINAL AND, THEREFORE, ADDITION OF RS. 2,50,000 OUGH T TO BE DELETED. 3. THAT NO SHOW-CAUSE NOTICE OR ANY OTHER NOTICE WI TH RESPECT TO ANY ADVERSE INFERENCE DRAWN BY THE ASSESSING OFFICER FOR MAKING ANY ADDITION OF ANY NATURE WHATSOEVER FOR THE YEAR UNDER CONSIDERATION WAS EVER SERVED UPON THE ASSESSEE AND, THEREFORE, THE CONSEQUENTIAL ASSE SSMENT ORDER IS ILLEGAL AND VOID. 4. THAT THE INTEREST CHARGED U/S 234A AND 234B IS I LLEGAL AND HENCE OUGHT TO BE DELETED. 5. THAT THE APPELLANT CRAVES TO ADD, DELETE, AMEND OR MODIFY THE GROUNDS AT THE TIME OF HEARING. ITA NO.- 2951/DEL/2017 1. THAT THE ADDITION OF RS. 2,75,000 ON ESTIMATED AD-HOC BASIS IS ILLEGAL AND UNJUSTIFIED AND THEREFORE, OUGHT TO BE DELETED. 2. THAT THE ADDITION OF RS. 2,75,000 WITHOUT ANY IN CRIMINATING DOCUMENT FOUND DURING THE COURSE OF SEARCH IS ILLEGAL AND UNJUSTIF IED, MORE PARTICULARLY IN VIEW OF THE FACT THAT THE SEARCH TOOK PLACE ON 28/1 0/2010 WHEN THE ASSESSMENT FOR THE IMPUGNED ASSESSMENT YEAR 2009-10 HAD ALREADY BECOME FINAL AND, THEREFORE, ADDITION OF RS. 2,75,000 OUGH T TO BE DELETED. 3. THAT NO SHOW-CAUSE NOTICE OR ANY OTHER NOTICE WI TH RESPECT TO ANY ADVERSE INFERENCE DRAWN BY THE ASSESSING OFFICER FOR MAKING ANY ADDITION OF ANY NATURE WHATSOEVER FOR THE YEAR UNDER CONSIDERATION WAS EVER SERVED UPON THE ASSESSEE AND, THEREFORE, THE CONSEQUENTIAL ASSE SSMENT ORDER IS ILLEGAL AND VOID. 4. THAT THE INTEREST CHARGED U/S 234A AND 234B IS I LLEGAL AND HENCE OUGHT TO BE DELETED. 5. THAT THE APPELLANT CRAVES TO ADD, DELETE, AMEND OR MODIFY THE GROUNDS AT THE TIME OF HEARING. ITA NO.- 2952/DEL/2017 1. THAT THE ADDITION OF RS. 3,00,000 ON ESTIMATED AD-HOC BASIS IS ILLEGAL AND UNJUSTIFIED AND THEREFORE, OUGHT TO BE DELETED. 2. THAT THE ADDITION OF RS. 3,00,000 WITHOUT ANY IN CRIMINATING DOCUMENT FOUND DURING THE COURSE OF SEARCH IS ILLEGAL AND UNJUSTIF IED, MORE PARTICULARLY IN VIEW OF THE FACT THAT THE SEARCH TOOK PLACE ON 28/1 0/2010 WHEN THE ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 4 OF 7 ASSESSMENT FOR THE IMPUGNED ASSESSMENT YEAR 2009-10 HAD ALREADY BECOME FINAL AND, THEREFORE, ADDITION OF RS. 3,00,000 OUGH T TO BE DELETED. 3. THAT NO SHOW-CAUSE NOTICE OR ANY OTHER NOTICE WI TH RESPECT TO ANY ADVERSE INFERENCE DRAWN BY THE ASSESSING OFFICER FOR MAKING ANY ADDITION OF ANY NATURE WHATSOEVER FOR THE YEAR UNDER CONSIDERATION WAS EVER SERVED UPON THE ASSESSEE AND, THEREFORE, THE CONSEQUENTIAL ASSE SSMENT ORDER IS ILLEGAL AND VOID. 4. THAT THE INTEREST CHARGED U/S 234A AND 234B IS I LLEGAL AND HENCE OUGHT TO BE DELETED. 5. THAT THE APPELLANT CRAVES TO ADD, DELETE, AMEND OR MODIFY THE GROUNDS AT THE TIME OF HEARING. (B) SEPARATE ASSESSMENT ORDERS, EACH DATED 28.03.2013 WERE PASSED BY THE ASSESSING OFFICER (AO, FOR SHORT) FOR ASSESSMENT YEARS 2005-06, 2006-07, 2007-08 AND 2008-09, WHEREBY INCOME OF THE ASSESSEE WAS EST IMATED AT RS. 6,00,000/- BY THE AO FOR EACH OF THE AFORESAID FOUR ASSESSMENT YEARS. THE ASSESSEE FILED APPEALS BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-24 , NEW DELHI, (LD. CIT(A), FOR SHORT). VIDE SEPARATE IMPUGNED APPELLATE ORDERS, E ACH DATED 03.11.2015, THE LD. CIT(A) PARTLY ALLOWED THE AFORESAID APPEALS AND EST IMATED THE INCOME OF THE ASSESSEE AT RS. 2,25,000/- FOR ASSESSMENT YEAR 2005-06; RS. 2,50,000/- FOR ASSESSMENT YEAR 2006-07; RS. 2,75,000/- FOR ASSESSMENT YEAR 2007-08 AND RS. 3,00,000/- FOR ASSESSMENT YEAR 2008-09. THESE PRESENT APPEALS HAV E BEEN FILED BY THE ASSESSEE AGAINST THE AFORESAID FOUR SEPARATE IMPUGNED APPELL ATE ORDERS, EACH DATED 03.11.2015, FOR THE AFORESAID FOUR ASSESSMENT YEARS, I.E. ASSES SMENT YEARS 2005-06, 2006-07, 2007-08 AND 2008-09. (B.1) IN THE COURSE OF APPELLATE PROCEEDINGS IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) A COMMON PAPER BOOK FOR AFORESA ID FOUR ASSESSMENT YEARS 2005-06, ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 5 OF 7 2006-07, 2007-08 AND 2008-09 WAS FILED FROM THE ASS ESSEES SIDE CONTAINING THE FOLLOWING PARTICULARS: 1 . COPY OF PAPER BOK SUBMITTED BY ASSESSEE TO CIT (APP EAL)-24 FOR A.Y 2005- 06 TO 2008-09 ON 17/02/2015. 2. COPY OF LETTER DATED 09/10/2015 SUBMITTED BY ASS ESSEE TO CIT (APPEAL)-24 FOR A.Y 2005-06 TO 2008-09 3. COPY OF LETTER DATED 21/10/2015 SUBMITTED BY ASS ESSEE TO CIT (APPEAL)-24 FOR A.Y 2005-06 TO 2008-09 4. COPY OF THE POST GRADUATE DIPLOMA IN OBSTETRICS & GYNAECOLOGY (D.G.O.) EXAMINATION FROM GAUHATI MEDICAL COLLEGE, UNIVERSIT Y OF GAUHATI. 5. COPY OF BIRTH CERTIFICATE OF CHILD OF ASSESSEE. 6. COPY OF EMPLOYMENT CERTIFICATED DATED 07/04/2011 ISSUED BY DR. HEDGEWAR AROGYA SANSTHAN OF EMPLOYMENT WITH EFFECT FROM 23 RD FEB, 2008. 7. COPY OF ORDER OF THE HONBLE DELHI HIGH COURT IN THE CASE OF CIT (CENTRAL)-III V. KABUL CHAWLA ITA 707/2014 8. COPY OF ORDER OF THE HONBLE PRIVY COUNCIL IN TH E CASE OF CIT VS LAXMINARAIN BADRIDAS (1937) 5 ITR 170 (PC). (C) AT THE TIME OF HEARING BEFORE US, THE LD. AUTHORIZ ED REPRESENTATIVE (LD. AR, FOR SHORT) OF THE ASSESSEE SUBMITTED THAT THE ESTIMATIO N OF INCOME MADE BY THE LD. CIT(A) WAS ON THE HIGHER SIDE, AND MADE A PRAYER THAT THE AO BE DIRECTED TO ASSESS THE INCOME OF THE ASSESSEE FOR EACH OF THE AFORESAID FO UR ASSESSMENT YEARS AT RS. 2,00,000/- EACH. THE LEARNED COMMISSIONER OF INCOM E TAX (DEPARTMENTAL REPRESENTATIVE) [LD.CIT(DR), FOR SHORT) APPEARING FOR REVENUE WAS AGREEABLE TO THIS MINOR RELIEF TO THE ASSESSEE, AND DID NOT EXPRESS A NY OBJECTION TO THE PRAYER MADE FROM THE ASSESSEES SIDE TO ASSESS THE INCOME AT RS. 2,0 0,000/- FOR EACH OF THE AFORESAID FOUR ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 6 OF 7 ASSESSMENT YEARS 2005-06, 2006-07, 2007-08 AND 2008 -09. IN VIEW OF THE FOREGOING, WE DIRECT THE AO TO ASSESS THE INCOME OF THE ASSESS EE AT RS. 2,00,000/-FOR EACH OF THE AFORESAID FOUR ASSESSMENT YEARS 2005-06, 2006-07, 2 007-08 AND 2008-09. (D) IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE P ARTLY ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20/01/2020 . SD/- SD/- (H.S. SIDHU) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED: 20/01/2020 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO- 2949/DEL/2017 AND OTHERS. RAJNI GUPTA. PAGE 7 OF 7 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 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER