Dinesh Kumar Sandilya, New Delhi V. ITO, New Delhi

ITA 3670/DEL/2012

• Counselvise Citation: 367020114 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 06-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-07-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R.S.SYAL R.S.SYAL R.S.SYAL R.S.SYAL, ,, , ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .3670/DEL/2012 3670/DEL/2012 3670/DEL/2012 3670/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, RZ RZRZ RZ- -- -D DD D- -- -70/3, GALI NO.7, 70/3, GALI NO.7, 70/3, GALI NO.7, 70/3, GALI NO.7, MAHAVIR MAHAVIR MAHAVIR MAHAVIR ENCLAVE, ENCLAVE, ENCLAVE, ENCLAVE, DELHI. DELHI. DELHI. DELHI. PAN : AVAPS1932J. PAN : AVAPS1932J. PAN : AVAPS1932J. PAN : AVAPS1932J. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -27(3), 27(3), 27(3), 27(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MS. NIDHI SRIVASTAVA, SR.DR. ORDER ORDER ORDER ORDER PER R.S.SYAL, AM PER R.S.SYAL, AM PER R.S.SYAL, AM PER R.S.SYAL, AM : : : : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XXIV, NEW DELHI ON 13 TH JUNE, 2012 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THE FIRST GROUND IS AGAINST NOT PROVIDING ADEQUATE OPPORTUNITY BY THE ASSESSING OFFICER AS WELL AS BY THE LEARNED CIT(A). 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSEE FILED HIS RETURN DECLARING INCOME OF ` 1,11,475/-. IN THE ABSENCE OF ANY CO- OPERATION FROM THE SIDE OF THE ASSESSEE, THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 AT TOTAL INCOME OF ` 27.99 LACS. THE ASSESSEE ARGUED BEFORE THE LEARNED CIT(A) THAT PROPER O PPORTUNITY WAS NOT GRANTED BY THE ASSESSING OFFICER INASMUCH AS HE WAS UN DER ACUTE DEPRESSION FROM AUGUST, 2010 TO JANUARY, 2011 DUE TO H IS DIFFERENCES WITH THE FAMILY. ADDITIONAL EVIDENCE WAS PUT FORTH IN SUPPORT OF THE ITA-3670/DEL/2012 2 ADDITIONS MADE BY THE ASSESSING OFFICER. THE LEARNED CI T(A), ON RECEIVING REMAND REPORT FROM THE ASSESSING OFFICER, RE FUSED TO ADMIT THE ADDITIONAL EVIDENCE AND DISMISSED THE ASSESSEES APPEAL . 4. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. IT IS OBSERVED THAT ASSESSMENT IN THIS CASE WAS COMPLETED UNDER SECTION 144 FOR THE REASONS STATED BY THE ASSESSEE THAT HE WAS UND ER ACUTE DEPRESSION DURING THE RELEVANT PERIOD. THE LEARNED C IT(A) REFUSED TO ADMIT THE ADDITIONAL EVIDENCE AND SUMMARILY DISMISSED THE ASSESSEES APPEAL. UNDER THE GIVEN CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATEL Y IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER RESTORED TO THE FILE OF THE ASSESSING OFFICER. WE ORDER ACCORDINGLY AND DIRECT THE ASSESSING OFFICER TO FRAME THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY THAT THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY EVIDENCE IN HIS DEFENSE IN SUCH FRESH PROCEEDINGS. IN VIEW OF OUR DECISION ON THE PRELIMIN ARY GROUND OF PROVIDING INADEQUATE OPPORTUNITY TO THE ASSESSEE, THERE IS NO NEED TO DEAL WITH THE OTHER GROUNDS ON MERITS. THE ISSUES IN SUC H GROUNDS WILL BE TAKEN CARE OF BY THE ASSESSING OFFICER IN FRESH PROCE EDINGS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER, 2013. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) ( (( (R.S. SYAL R.S. SYAL R.S. SYAL R.S. SYAL) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATED : 06.11.2013 VK. ITA-3670/DEL/2012 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, SHRI DINESH KUMAR SANDILYA, RZ RZRZ RZ- -- -D DD D- -- -70/3, GALI NO.7, 70/3, GALI NO.7, 70/3, GALI NO.7, 70/3, GALI NO.7, MAHAVIR ENCLAVE, DELHI. MAHAVIR ENCLAVE, DELHI. MAHAVIR ENCLAVE, DELHI. MAHAVIR ENCLAVE, DELHI. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -27(3), NEW DELHI. 27(3), NEW DELHI. 27(3), NEW DELHI. 27(3), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR