Ankur Arora, New Delhi V. ITO, New Delhi

ITA 320/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2727 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-07-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 20-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Assessee Lawyers: V K TULSIAN; A MATHUR
• Section: 144; 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO.320/DEL/2012 ASSESSMENT YEAR : 2005-06 ANKUR ARORA, B-10, GREATER KAILASH-II, NEW DELHI. PAN : ADHPA5662Q VS. ITO, WARD-22 (4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.K. TULSIAN, CA & SHRI A. MATHUR, CA REVENUE BY : SHRI BHIM SINGH, SR.DR ORDER PER A.D. JAIN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2005-06 AGAINST THE ORDER DATED 22.11.2011 PASSED BY T HE CIT (A)-VIII, NEW DELHI, CONTENDING THAT THE LD. CIT (A) HAS ERRED IN UPHOLDING THE ADDITION OF ` 55 LACS ON ACCOUNT OF SALE OF PROPERTY AT D-6/10, SE COND FLOOR, VASANT VIHAR, NEW DELHI, WHICH IS UNDER DISPUTE AND THE MATTER IS IN COURT. 2. THE ASSESSING OFFICER MADE AN ADDITION OF ` 55 LACS TO THE INCOME OF THE ASSESSEE ON ACCOUNT OF SALE OF PROPERTY AT D-6/10, SECOND FLOOR, VASANT VIHAR, NEW DELHI. THE CIT (A), VIDE THE IMPUGNED ORDER, CONFIRMED THE ADDITION. ITA NO.320/DEL/2012 2 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS CONTEND ED THAT THE ITO, WARD 22 (4), NEW DELHI HAS ERRED IN ASSUMING JURISDICTION INASMUCH AS THE ASSESSEES JURISDICTION TO BE ASSESSED LIES WIT H THE ACIT, CENTRAL CIRCLE 16, NEW DELHI, WHO HAS ASSESSED THE ASSESSEE U/S 143 (3) OF THE ACT, BY VIRTUE OF ORDER DATED 20.12. 2007. 4. THE LD. DR HAS PLACED RELIANCE ON THE IMPUGNED OR DER. 5. IN THIS CASE, AS AVAILABLE FROM THE RECORD, THE ASSESSE E FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION, I N THE OFFICE OF ACIT, CENTRAL CIRCLE 16, NEW DELHI, ON 31.10.2005 VIDE AC KNOWLEDGEMENT NO. 122 DATED 31.10.2005. THE ACIT, CENTRAL CIRCLE 16, NEW DELHI, ASSESSED THE ASSESSEE U/S 143 (3) OF THE ACT VIDE ORDER DATE D 20.12.2007 (COPY AT APB 12). THE ITO, WARD NO. 22 (4), NEW DELHI ISSUED A NOTICE DATED 19.09.2007 U/S 142 (1) OF THE AC T TO THE ASSESSEE, ASKING HIM TO FILE A RETURN OF INCOME, AS NO RE TURN HAD BEEN FILED U/S 139 (1) OF THE ACT. IN RESPONSE, THE ASSESSEE VIDE LETTER DATED 10.10.2007 (COPY AT APB 1), INFORMED ABOUT THE INCO ME-TAX RETURN HAVING BEEN FILED WITH THE ACIT, CENTRAL CIRCLE 16, NEW DELHI. A COPY (APB 2) OF THE SAID RETURN AND A COPY OF NOTICE (APB 13) DATED 20.06.2006 ISSUED TO THE ASSESSEE BY THE ACIT, CENTRAL CI RCLE 16, NEW DELHI, WERE ALSO FURNISHED. HOWEVER, THE ITO, WARD 2 2 (4), NEW DELHI, IGNORING THE SUBMISSIONS OF THE ASSESSEE, PASSED ASSESSMENT ORDE R U/S 144 OF THE ACT, ADDING AN AMOUNT OF ` 55 LACS ON ACCOUNT OF SALE OF PROPERTY AT D-6/10, SECOND FLOOR, VASANT VIHAR, NEW DELHI, TO THE INCOME OF THE ASSESSEE. THE LD. CIT (A) DISMISSED THE APP EAL FILED BY THE ASSESSEE. 6. FROM THE MATERIAL PLACED BEFORE US, WE FIND THAT NOT ONLY HAD THE ASSESSEE FILED HIS RETURN FOR THE YEAR UNDER CONSIDERATIO N WITH THE ACIT, CENTRAL CIRCLE 16, NEW DELHI, BUT IT IS THE AC IT, CENTRAL CIRCLE 16, ITA NO.320/DEL/2012 3 NEW DELHI, WHO HAS PASSED ASSESSMENT ORDER (APB 12) IN TH E ASSESSEES CASE FOR THE YEAR UNDER CONSIDERATION, ON 20.1 2.2007. 7. NOW, INDISPUTABLY AND UNDISPUTEDLY, NOBODY CAN BE ASSESSED TWICE OVER FOR THE SAME ASSESSMENT YEAR. THE ASSESSEES JUR ISDICTION TO BE ASSESSED TO TAX WITH ACIT, CENTRAL CIRCLE 16, NEW DELHI REMAINS UNCHALLENGED. IN THESE FACTS, WE HOLD THAT THE ITO, WARD NO. 22 (4), NEW DELHI WENT WRONG IN ASSUMING JURISDICTION TO ASSESS TH E ASSESSEE AND PASSING THE ASSESSMENT ORDER DATED 12.12.2007. THE SAID ORDER IS CANCELLED. CONSEQUENTLY, THE CIT (A)S ORDER UNDER A PPEAL ALSO NO LONGER STANDS AND THE SAME IS CANCELLED TOO. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALL OWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.07.20 13. SD/- SD/- [G.D. AGRAWAL] [A.D. JAIN] VICE PRESIDENT JUDICIAL MEMBER DATED, 31.07.2013. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES