Sh. Balu Singh, Faridabad V. ITO, Faridabad

ITA 3264/DEL/2015

• Counselvise Citation: 326420114 RSA 2015
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 19-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 22-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Opportunity of being heard
• Section: 147; 148

Judgement Text

1 ITA NO. 3264/DEL/ 15 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SH.N.K.SAINI, ACCOUNTANT MEMBER I.T.A .NO.-3264/DEL/2015 (ASSESSMENT YEAR- 2008-09) BALU SINGH S/O SH. ISHWAR SINGH H. NO. 856, SECTOR, 15A FARIDABAD BGWPS4226B (APPELLANT) VS ITO WARD-1(4) FARIDABAD (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. K. K. JAISWAL, SR. DR ORDER PER N. K. SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 30/1/2015 OF THE CIT(A) FARIDABAD. DURING THE COURSE OF HEARING NOBODY WAS PRESNET ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. THEREFORE, I PROCEED TO DECIDE THE APPEAL EX-PARTE, ON MERIT AFT ER HEARING THE LD. DR. 2. FACTS OF THE CASE IN BRIEF ARE THAT THE PROCEEDI NGS U/S 147 OF THE I.T ACT 1961 (HEREIN AFTER REFERRED TO AS THE ACT) WERE INITIATE D BY THE AO ON THE BASIS OF THE INFORMATION THAT THE ASSESSEE HAD MADE AN INVESTMEN T OF RS. 30,75,000/- ON 3/1/2006 FOR THE PURCHASE OF PLOT NO. 609, SECTOR 1 9, FARIDABAD. THE ASSESSEE CHALLENGED THE PROCEEDINGS U/S 148 AND ALSO GAVE TH E DETAILS OF PAYMENTS OF RS. 35,75,000/-. IT WAS ALSO STATED THAT THE COPY OF R ETURN OF INCOME AND FINANCIAL STATEMENTS WERE ALREADY FILED BEFORE THE ADIT AND T HE SAME MAY BE CONSIDERED. THE AO, HOWEVER, MADE THE ADDITION OF RS.9 LAKH BY OBS ERVING THAT THE ASSESSEE HAD NOT PROVIDED ANY EVIDENCE FOR THE SAME. DATE OF HEARING 19.08.2015 DATE OF PRONOUNCEMENT 19.08.2015 2 ITA NO. 3264/DEL/ 15 3. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A), WHO CONFIRMED THE ADDITION MADE BY THE AO BY PASSING TH E EX-PARTE ORDER. LD. CIT(A) OBSERVED THAT THE AO HAD DETECTED THROUGH THE AIR T HAT THE ASSESSEE HAD SOLD AN IMMOVABLE PROPERTY AND THE SAME WAS NOT DECLARED IN HIS RETURN OF INCOME, NOW THE ASSESSEE IS IN APPEAL. 4. THE LD. DR STRONGLY SUPPORTED THE ORDER OF THE A O AND THE ASSESSEE IN HIS GROUNDS OF APPEAL HAD STATED THAT THE ORDER PASSED BY THE LD. CIT(A) IS LIABLE TO BE SET ASIDE AS NO PROPER OPPORTUNITY HAD BEEN ALLOWED NOR THE SAME HAD BEEN PASSED AFTER TAKING INTO CONSIDERATION THE DOCUMENTS FILED WITH THE OFFICE OF THE LD. CIT(A). 5. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT I S NOTICED THAT THE LD. CIT(A) PASSED THE EX-PARTE ORDER AND HAD NOT CONSIDERED THE SUBMI SSIONS & DOCUMENTS FURNISHED BY THE ASSESSEE. IT IS ALSO NOTICED THAT THE AO MADE THE ADDITION ON ACCOUNT OF DEPOSITS IN THE BANK ACCOUNT AND THE LD. CIT(A) CONFIRMED TH E ADDITION BY OBSERVING THAT THE ASSESSEE HAD SOLD IMMOVABLE PROPERTY AND THE SAME W AS NOT DECLARED IN HIS RETURN OF INCOME. FROM THE OBSERVATIONS OF THE AO AND THE LD. CIT(A), IT IS CLEAR THAT THOSE ARE NOT MATCHING AND THERE IS CONTRADICTION. I, THEREF ORE, DEEM IT APPROPRIATE TO SET ASIDE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH OF AUGUST 2015. SD/- (N.K.SAINI) ACCOUNTANT MEMBER DATED: 19/08/2015 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 3 ITA NO. 3264/DEL/ 15 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 19/8/2015 PS 2. DRAFT PLACED BEFORE AUTHOR 19/08/2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .08.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .08.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.