Sh. Vinod Jain, Delhi V. ITO, New Delhi

ITA 3438/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7264 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 24-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Unexplained investment; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 3438 /DEL/2014 : ASSTT. YEAR : 2009 - 10 SH. VINOD JAIN, B - 7, MAIN ROAD, JO HRIPUR, VISTAR, DELHI - 110094 VS SH. G. R. BHARDWAJ INCOME TAX OFFICER, WARD - 34 (1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A CZPJ4840Q ASSESSEE BY : NONE REVENUE BY : SH. AMRIT LAL , SR. DR DATE OF HEARING : 24 .08 .201 6 DATE OF PRONOUNCEMENT : 29 .08 .201 6 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 1 8 .0 2 .2014 OF LD. CIT(A) - XXVII , NEW DELHI . 2 . FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. THE IMPUGNED ORDER PASSED BY THE LEARN ED CIT (APPEALS) CONFIRMING THE ORDER OF THE LEARNED ASSESSING OFFICER IS IN MECHANICAL MANNER AND BAD IN LAW, WRONG ON FACTS AND ABSOLUTELY BASED ON SUSPICION SURMISES AND CONJECTURES. 2. THAT CIT (APPEALS) HAS ERRED LAW ON FACTS ON CONFIRMING THE ORDER OF LEARNED ASSESSING OFFICER OF MAKING ADDITION TO THE RETURNED INCOME OF THE ASSESSEE JUST BECAUSE NO PROPER EVIDENCE AND DOCUMENTS COULD BE FURNISHED IGNORING THE SUBMISSIONS BY THE AR OF THE ASSESSEE AND FACTS AND MATERIAL AVAILABLE ON RECORDS. ITA NO . 3438 /DEL /201 4 VINOD JAIN 2 3. THE C IT (APPEALS) HAS WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE AR OF THE ASSESSEE HAS PASSED THE ORDER UNDER SECTION 250(6) OF THE INCOME TAX ACT,1961 IN HYPOTHETICAL AND IMAGINARY MANNER. 4. THE CIT (APPEALS) HAS WRONGLY CONFIRMED THE ADDITION OF RS. 4315000/ - IN THE RETURNED INCOME OF THE ASSESSEE OF RS.372270/ - JUST BECAUSE OF NON - FURNISHING THE PROPERTY PAPERS FOR THE PURCHASE OF PROPERTY WHICH IS COMPLETELY WRONG ON FACTS AND CIRCUMSTANCES OF THE CASE AND IN HYPOTHETICAL MANNER. 5. THAT THE APPELLANT CRAVES THE LEAVE TO ADD, MODIFY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING AND ALL THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER AND THE ADDITION MADE OF RS. 4315000/ - MAY BE DELETED. 3 . DURING THE COURSE OF H EARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. WE, THEREFORE, PROCEEDED TO DISPOSE OFF THE APPEAL EX - PARTE AFTER HEARING THE LD. DR , OF COURSE ON MERIT. 4 . FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED TH E RETURN OF INCOME ON 22.02.2010 DECLARING A TOTAL INCOME OF RS.3,72,270/ - . HOWEVER, THE ASSESSMENT WAS FRAMED BY THE AO AT AN INCOME OF RS.46,87,270/ - BY MAKING AN ADDITION OF RS.43,15,000/ - ON ACCOUNT OF UNEXPLAINED INVESTMENT IN THE PROPERTY NO. B - 74, S ECTOR - 12, THA, AAWASEEA COLONY, CHANDER NAGAR, GHAZIABAD. 5 . BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO CONFIRMED THE ADDITION MADE BY THE AO BY PASSING THE EX - PARTE ORDER. ITA NO . 3438 /DEL /201 4 VINOD JAIN 3 6 . NOW THE ASSESSEE IS IN APPEAL. THE LD. DR SUPPORTE D THE ORDER OF THE AUTHORITIES BELOW. 7 . I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) CONFIRMED THE ADDITION MADE BY THE AO, WITHOUT GIVING A PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, KEEPING IN VIEW THE PECULIAR FACTS OF THE PRESENT CASE, DEEM IT APPROPRIATE TO SET ASIDE THIS CA SE 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 , THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND NOT TO SEEK UNDUE OR UNWARRANTED ADJOURNMENTS. 8 . IN THE R ESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (O RD ER PRO NO UNCED IN THE COURT ON 29 /0 8 /2016 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 29 /0 8 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR