Shree Pal Singh, New Delhi V. ITO, New Delhi

ITA 3494/DEL/2012

• Counselvise Citation: 349420114 RSA 2012
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 15-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 03-07-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR SENIOR
• Assessee Lawyers: S K GOYAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.3494/DEL./2012 (ASSESSMENT YEAR : 2006-07) SHRI SHREEPAL SINGH, VS. ITO, WARD 26 (2), E 45, MADRASI COLONY, NEW DELHI. J.J. COLONY, KHYALLA VILLAGE, NEW DELHI. (PAN : BDYPS9948L) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.K. GOYAL, CA REVENUE BY : SHRI B.R.R. KUMAR, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE CIT (APPEALS)-XXIV, NEW DELHI DATED 25.10.2010 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS AN INDIVIDUAL ENGAGED IN THE BUS INESS OF GOVERNMENT FAIR PRICE DEPOT OF WHEAT, SUGAR AND RIC E. THE ASSESSEE SOLD GOODS TO THE GENERAL PUBLIC WHO ARE HAVING RAT ION CARDS AT THE GOVERNMENT FIXED PRICE. IN THIS CASE, THE ASSESSME NT WAS COMPLETED U/S 144 OF THE INCOME-TAX ACT, 1961 ON ACCOUNT OF NON-C OMPLIANCE. THE CIT (A) HAS ALSO DECIDED THE APPEAL EX-PARTE. ITA NO.3494/DEL/2012 2 3. AT THE OUTSET OF THE HEARING, THE LD. AR SUBMITT ED THAT SINCE THE ASSESSEE IS A PETTY TRADER RUNNING A RATION SHOP HE WAS NOT ABLE TO SUBMIT THE NECESSARY DETAILS. THEREFORE, AN OPPORTUNITY M AY BE GRANTED TO THE ASSESSEE SO THAT HE CAN SUBMIT THE NECESSARY DETAIL S. 4. AFTER HEARING BOTH THE SIDES, WE FIND IT APPROPR IATE TO REMIT THE ISSUES RAISED IN THE APPEAL TO THE FILE OF THE CIT (A) WITH A DIRECTION THAT ASSESSEE SHALL COOPERATE AND APPEAR BEFORE THE CIT (A) ALONG WITH THE DETAILS. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 15 TH DAY OF OCTOBER, 2014. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 15 TH DAY OF OCTOBER, 2014 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXIV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT