Satish Sharma, Gurgaon V. ITO, Ward- 4(1), Gurgaon

ITA 2961/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4182 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M C CHATURVEDI
• Section: 143(3); 142(1); 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2961/DEL/2018 ASSESSMENT YEAR: 2014-15 SATISH SHARMA, 135/12, OLD NAJAFGARH ROAD, GURGAON. PAN: AYHPS6324G VS. ITO, WARD-4(1), GURGAON. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.C. CHATURVEDI, ADVOCATE REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 12.03.2019 DATE OF PRONOUNCEMENT : 12.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 26 TH FEBRUARY, 2018 OF THE CIT(A)-1, GURGAON, RELATING T O ASSESSMENT YEAR 2014-15. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THE ASSESSEE HAS BASICALLY CHALLENGED THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 27 TH AUGUST, 2014 DECLARING AN INCOME OF RS.5,86,100/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY BY ISSUE OF STATUTORY NOTICE U/S 142(1) AND ITA NO.2961/DEL/2018 2 143(2). THE ASSESSEE, IN RESPONSE TO THE STATUTORY NOTICES APPEARED BEFORE THE ASSESSING OFFICER AND FILED THE REQUISITE DETAILS A S CALLED FOR. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3) ON 28 TH DECEMBER, 2016 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.39,06,100/- WHEREIN HE MADE AN ADDITION OF RS.16,50,000/- ON ACCOUNT OF SALE OF MOTOR CAR IN C ASH AND RS.16,70,000/- BEING UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT. SINC E NONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ADDITIONS MADE BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE LD.CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT GIVING ANY OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE M ATTER SHOULD BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPOR TUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 6. THE LD. DR, ON THE OTHER HAND, OPPOSED THE ARGUM ENTS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE AND HEAVILY RELIED ON THE ORDER OF THE CIT(A). 7. AFTER HEARING BOTH THE SIDES I FIND THE LD.CIT(A ) IN HIS EX PARTE ORDER, IN THE INSTANT CASE, HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE AND SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICER. IT IS THE SUBMISSIO N OF THE LD. COUNSEL FOR THE ASSESSEE ITA NO.2961/DEL/2018 3 THAT GIVEN AN OPPORTUNITY HE IS IN A POSITION TO SU BSTANTIATE HIS CASE BEFORE THE CIT(A). CONSIDERING THE TOTALITY OF THE FACTS AND IN THE IN TEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT (A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKIN G ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS A PPROPRIATE ORDERS AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE A SSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF ON 12.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 12 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI