Late H.H. Bhawani Singh (Through Smt. Padmini Devi, G/o. Legal heir Padmanabh Singh), New Delhi V. ACIT, Circle- 22(1), New Delhi

ITA 3651/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0956 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3651/DEL/2019 : ASSTT. YEAR : 2002-03 LATE SH. H.H. BHAWANI SINGH (THROUGH SMT. PADMINI DEVI, G/O LEGAL HEIR PADMANABH SINGH), B-15, MAHARANI BAGH, NEW DELHI-110065 VS ACIT, CIRCLE-22(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. ABAPS5843A ASSESSEE BY : SH. ANIL BHALLA, ADV. REVENUE BY : SH. R. K. GUPTA, SR. DR DATE OF HEAR ING: 1 7 . 06 .20 2 1 DATE OF PRONOUNCEMENT: 07 .07 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-16, NEW DELHI DATED 15. 02.2019. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ACTION OF LEARNED ASSESSING OFFICER IN ADDING BACK INCOME ARISING FROM THE ESTATE OF LATE MAHARAJ MAN SINGH, INCLUDING AGRICULTURAL INCOME AGGREGATING TO RS.3,30,000/- PURELY ON ADHOC BASIS, IGNORING THE FACT THAT THE HONBLE SUPREME COURT HA S APPOINTED A RECEIVER CUM ADMINISTRATOR TO LOOK AFTE R THE ESTATE OF LATE MAHARAJA MAAN SINGH. ITA NO. 3651/DEL/2019 LATE SH. H.H. BHAWANI SINGH 2 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ACTION OF LEARNED ASSESSING OFFICER IN ADDING BACK OF INTEREST ON FDR OF RS. 50,000/- ON ADHOC BASIS, WITHOUT PROVIDING ANY JUSTIFIABLE REASONS FOR THE SAME. 3. THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ACTION OF LEARNED ASSESSING OFFICER BY NOT ALLOWING THE ADJUSTMENT OF DIVIDEND, ATTACHED B Y THE INCOME TAX DEPARTMENT AGGREGATING TO RS.1,35,030/- TOWARDS ADVANCE TAX AS NO DETAILS OF ADJUSTMENT TOWARDS OLD OUTSTANDING DUES HAS BEEN PROVIDED. 3. THE ASSESSMENTS IN THE CASE OF THE ASSESSEE ARE CONTINUOUSLY BEING ASSESSEE ON SUBSTANTIVE BASIS WH ILE THE SAME IS ASSESSEE ON PROTECTIVE BASIS IN THE HANDS O F SMT. PADMINI DEVI. THE LD. CIT (A) CONFIRMED THE ACTION OF THE ASSESSING OFFICER. DURING THE HEARING, IT WAS BROUG HT TO OUR NOTICE THAT THE MATTER OF PROPORTIONATE ALLOTMENT O F ESTATES AND THE ASSET OF THE ASSESSEE (LATE MAN SINGH) IS BEFOR E THE HONBLE SUPREME COURT AND THE COURT RECEIVER-CUM-ADMINISTRA TOR HAS BEEN APPOINTED AND PROCEEDINGS HAVE BEEN STAYED IN CASE OF THE ASSESSEE FOR THE EARLIER YEARS. IT WAS PLEADED THAT PENDING THE FINALIZATION, THE MATTER MAY BE KEPT IN ABEYANC E TILL FINAL DISPOSAL AS DECIDED IN THE OTHER RELATED CASES. 4. WE FIND THAT THE ISSUE OF SUBSTANTIAL ASSESSMENT CAN ONLY BE FINALIZED AFTER CONCLUSION OF THE PROCEEDINGS BY THE COURT DETERMINING THE REAL OWNER OF THE ASSETS. TILL SUCH TIME, THE MATTER STANDS DISPOSED OFF WITH LIBERTY TO THE REVE NUE AND THE ASSESSEE TO APPROACH THE TRIBUNAL AT THE CONCLUSION OF THE PROCEEDINGS. ITA NO. 3651/DEL/2019 LATE SH. H.H. BHAWANI SINGH 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSED ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/07/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 07/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR