Rishipal Singh, Rudrapur V. ITO, Ward-1(5), Rudrapur

ITA 3009/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4127 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER ITA No.3009& 3010/Del/2018 Assessment Year: 2012-13 Rishipal Singh S/o Sh. Manjeet Singh, Near Spice of Punjab Hotel, Ramnagria Bilaspur, Rudrapur Distt. U. S. Nagar PAN No.CAEPS8421B Vs ITO Ward- 1 (5) Rudrapur (APPELLANT) (RESPONDENT) Appellant None Respondent Smt. Mayank Prabha Tomar, Sr.DR Date of hearing: 23/08/2022 Date of Pronouncement: 23/08/2022 ORDER PER N.K. BILLAIYA, AM: ITA No. 3009/Del/2018 and 3010/Del/2018 are two separate appeals by the assessee preferred against two separate 2 orders of the CIT(A), Haldwani dated 28.02.2018 pertaining to A.Y.2012-13. 2. ITA No.3009/Del/2018 is against the addition of Rs.781452/- made by the AO and ITA No.3010/Del/2018 is against the levy of penalty u/s.271 (1) (c) of the Act on the quantum addition. 3. None appeared on behalf of the assessee inspite of repetitive notices we decide to proceed exparte. The DR was heard at length. Case records carefully perused. 4. A perusal of the assessment order show that the AO has framed the assessment exparte u/s. 144 of the Act. We find that the AO made the addition of Rs.781452/- being the peak amount deposited in the Savings Bank account with Axis Bank Rudrapur and Punjab National Bank Rudrapur Branch. The assessee raised objections before the CIT(A) but the CIT(A) dismissed the appeal exparte. 5. We find that both the lower authorities have mentioned about the issuance of notice but there is nothing on record to show that the notices were actually served upon the assessee. In the interest of justice and fair play we deem it fit to restore ITA No.3009/Del/2018 to the files of the AO. The AO is directed to serve a proper notice upon the assessee affording him a 3 reasonable and sufficient opportunity of being heard to the assessee and the assessee is directed to attend the assessment proceedings and furnish necessary details as sought by the AO in respect of deposits made in Axis Bank and Punjab National Bank Rudrapur Branch. The appeal is treated as allowed for statistical purpose. ITA No.3010/Del/2018 (A.Y.2012-13) 6. Since we have set aside the quantum addition to the files of the AO we deem it fit to set aside the issue of levy of penalty u/s. 271 (1) (c) of the Act to the files of the AO. The AO is directed to decide the issue of levy of penalty after deciding the quantum addition. ITA No. 3010/Del/2018 is also allowed for statistical purpose. 7. Decision announced in the open court on 24.08.2022. Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .08.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI