Vishal Tyagi, Ghaziabad V. DCIT Central Circle, Ghaziabad

ITA 33/DEL/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9059 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 17-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 15; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As. No. 30, 31, 32, 33 & 34/DEL/2021 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16 & 2017-18 Vishal Tyagi, C/o Saraswati Legal Professionals Pvt. Ltd., S-48, C-Block, Shalimar Garden, Extension-II, Sahibabad, Ghaziabad. Vs. DCIT, Central Circle, Ghaziabad. TAN/PAN: AHRPT7851N (Appellant) (Respondent) Appellant by: None Respondent by: Ms. Richa Khoda, CIT-DR Date of hearing: 20 10 2022 Date of pronouncement: 03 11 2022 O R D E R PER SHAMIM YAHYA, A.M. Th ese ap p eals b y th e Asse ssee ar e d irec ted ag a in s t th e co mmo n o rd er o f th e Co mmiss io n er o f In co me Tax (Ap peals)-IV, Kan p ur (‘CIT(A)’ in sh o rt) d ated 1 6 .1 0 .20 1 9 fo r th e afo resa id assess men t y ears. 2 . Fo r th e sak e o f re feren ce g ro u nd s o f ap p eal fo r Assess men t Year 2 0 1 2 -1 3 are men t io n ed as u n d er: “ I T A No . 3 0 / D e l / 2 0 2 1 1 . T h a t a f t e r h a v i n g re g a rd t o t h e f a c t s a n d c i r c u ms t a n c e s o f t h e c a se , t h e l d . CI T (A ) h a s e r r e d i n l a w a n d o n f ac t s w a s n o t d e l e t i n g t h e a d d i t i o n s o f R s. 2 , 8 6 , 8 3 9 / - f o r t h e A s se s sm e n t Y e a r 2 0 1 2 - 1 3 . I.T.As. No.30 to 34/Del/2019 2 2 . T h a t i n a n y v i e w o f t h e m a t t e r a n d i n a n y c a s e , t h e a c t i o n o f l d . CI T (A ) i s n o t re v e r s i n g t h e a c t i o n o f L d . A ss e s si n g O f f i c e r i n m a k i n g i m p u g n e d a d d i t i o n o f R s. 2 , 8 6 , 8 3 9 / - f o r t he A s se s sm e n t Y e a r 2 0 1 2 - 1 3 i s b a d i n l a w a n d a g a i n st t h e f a c t s a nd c i rc u m st a n c e s o f t h e c a s e . 3 . T h a t t h e o rd e r p a s se d b y t h e L d . CI T (A ) u n d e r sec t i o n wi t h o u t p r o v i d i n g p ro p e r o p p o rt u n i t y t o t h e a s se s s ee a g a i n s t t h e n a t u r a l j u st i c e . 4 . T h a t t h e o rd e r p a s s e d b y L d . CI T (A ) a g a i n s t t h e f a c t s a n d c i rc u m st a n c e s o f t h e c a s e . 5 . T h a t t h e a d d i t i o n w a s c o n f r o n t e d b y t h e L d . CI T (A ) wi t h o u t c o n si d e ri n g t h e f a c t s a n d c i rc u m st a n c e s o f t h e c a s e o f t h e a s se s s e e . 6 . T h a t h a v i n g re g a rd t o t h e f a c t s a n d c i rc u m s t a n c es o f t h e c a se , t h e l d . CI T (A ) h a s e r re d i n l a w a n d o n f a c t s i n c o n f i rm i n g t h e a c t i o n o f t h e l d . A s s e ss i n g O f f i c e r wa s n o t p r ov i d i n g p ro p e r o p p o rt u n i t y t o t h e a s s e ss e e a t t h e t i m e o f h e a ri n g a g a i n st t h e p r o v i s i o n o f I n c o m e T a x A c t , 1 9 6 1 . ” 3 . At th e o u tset , it is n o ted th a t th ere i s a d e lay o f 8 6 d ay s in fi l in g th e ap p eal. Th e reaso n ab le cau se fo r th e d elay is stat ed to b e mis co n cep tio n o f th e ass essee wh erein fo r a ll the fiv e y ears o n e ap p eal was o rig in a lly filed an d th ere after u p o n th e mis tak e b e in g p o in ted o u t fiv e sep arate ap p eals wer e fi led . Th is lead t o th e d elay an d it h as b een pray ed th at th e d el ay may k in d ly b e co n d on ed . Up on carefu l co n si d eratio n , we co n d on e th e d e lay . 4 . In all th ese case s, a se arch an d seizu re o p eratio n u n d er Sect io n 1 3 2 was co n d u cted at th e p remi ses o f th e assess ee co mp risin g M /s. VVIP & SSG Grou p o f cases. Asse ssmen t was h en ce fra med u n der Sect io n 1 4 3(3 ) r.w. Sect io n 1 53 A o f th e In co me Tax Act. I n th e assess men t o rd er, Assessin g Offi cer n o ted th at d u rin g th e co u rse o f asses smen t p ro ceed in g s, th e a ssessee h as fi led i ts b an k accou n t state men t . Fro m th e read in g o f th e same, it came to lig h t th at th e assess ee h as mad e c ash d ep o sits o f I.T.As. No.30 to 34/Del/2019 3 Rs.1 ,1 3 ,0 0 0 /- fo r Assessmen t Year 2 0 12 -13 . Up on in qu iry , th e assesse e st at ed th a t h e h as d ep o sit ed th e sa me fro m o u t o f p ar tly g ro ss receip ts an d p rev io u s cash b alan ce. On th e same b asis, th e cash d ep o sited in b an k were ad d ed in o th er y ears a lso . 5 . Befo re th e ld . CI T(A), th e assessee p lead ed th at Assessin g Officer h as p ass ed th e o rd er with o u t seek in g an y furth er clar ifica t io n fro m th e asse ssee an d h en ce th e o rder o f th e Assessin g Offi cer was ag ain st th e p rin cip les o f n atu ral ju st ice . Th e assesse e fu rth er referred to cer ta in case l aws. Th e l d . CIT(A) co n sid ered th e su b mi ssio n s b u t d is ti n g u ish ed th e case law rel ied u p on b y th e asses see an d h eld th at th e sa me was n o t ap p licab l e. Referrin g to so me o th er ju d g men ts , h e co n firmed th e ad d itio n . 6 . Ag ain st th e o rd er o f th e CIT(A), th e assess ee is in a p p eal b efo re u s. 7 . We h av e h eard th e ld . DR an d p eru sed th e reco rd s. No n e ap p eared o n b eh alf o f th e ass essee d esp ite is su an ce o f n o tice s. Hen ce, we p ro ceed to d ecid e th e ap p eal a ft er h earing th e ld . DR an d p eru sin g th e reco rd s. 7 .1 On carefu l co n sid erat io n , we no te th at ad d itio n in th is case h as b een mad e u n d er Sect io n 1 5 3 A o f th e IT Ac t, p u rsu an t to search an d se izu re act iv ity . We n o te t h at Assess in g Offi cer h as n o t d iscu ssed th e in crimin at in g mater ia l fo u n d d urin g th e search o n th e b asis o f wh ich assessmen t u n d er Sect io n 15 3 A h as b een do n e. Fu rth ermo re, asses see’s p lea b efo re th e ld . CIT(A) was th at th e assesse e ex p lain ed th e so u rce o f d epo sit an d th e Assessin g Offi cer n ev er co n fro n ted th e assesse e with h is q u eries o r fu rth er clar ifica t io n . Fu rth er, th e asse ssee’ s p lea th at add i t io n u n d er I.T.As. No.30 to 34/Del/2019 4 Sect io n 6 8 can n o t b e d o n e o n th e b asis en tries in ban k sta te men t alo n e h as also no t b een ad dressed . Hen ce, in th e interest o f ju sti ce, we re mit t h e issu e to th e fi le o f th e Assess in g Officer . Th e Assessin g Officer is d irec ted to c o n sid er th e issu e afresh an d d ecid e th e ap p eals after g iv in g th e a ssessee e ffec tiv e a n d p ro p er o p po rtu n ity o f b ein g h eard . Th e Assessin g Offic er sh all b ear in min d th e su b miss io n s b efo re th e CIT(A) and o u r o bserv atio n s h erein ab o v e. Hen ce, th e ap p eal o f th e ass essee is a l lo wed fo r sta tis ti ca l p u rpo se. Ou r ab ov e d irecti o n app lies mu ta tis mu ta nd is to a ll th e ap p eals a s ab o v e. 8 . In th e resu lt, al l t h e cap tio n ed ap p eals o f th e ass esse e are allo wed fo r st at ist i cal p u rp o ses. Order pronounced in the open Court on 03/11/2022. Sd/- Sd/- [ANUBHAV SHARMA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/11/2022 prabhat