Sushil Kumar Jain HUF , New Delhi V. ITO, Ward- 25(1), New Delhi

ITA 3779/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6555 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 144; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.3779/DEL/2018 ASSESSMENT YEAR: 2005-06 SUSHIL KUMAR JAIN, HUF, 158, RAJDHANI ENCLAVE, PITAMPURA, NEW DELHI. PAN: AAAHS6298C VS. ITO, WARD 25(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PIYUSH KAUSHIK, ADVOCATE REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 30.07.2019 DATE OF PRONOUNCEMENT : 01.08.2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX PARTE ORDER DATED 2 ND MAY, 2016 OF THE CIT(A)-14, NEW DELHI RELATING TO A SSESSMENT YEAR 2005-06. 2. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS M ADE BY THE ASSESSING OFFICER IN THE ORDER PASSED U/S 144 OF THE IT ACT. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN HUF. THE ASSESSEE HAD FILED THE RETURN OF INCOME ON 29.12.2005 DECLARING TOTAL INCOME OF RS.1,44,796/-. THE CASE OF THE ASSESSEE WAS REOPENED ON THE BASIS OF R EPORT OF THE INVESTIGATION WING THAT THE ASSESSEE HAS RECEIVED ACCOMMODATION ENTRY FROM VARIOUS ENTRY OPERATORS. THE ITA NO.3779/DEL/2018 2 ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 147/ 143(3) AT A TOTAL INCOME OF RS.5,74,760/-. SINCE NONE APPEARED BEFORE THE CIT( A), THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD.CIT(A) HAS PASSED THE EX PARTE ORDER DUE TO NON-APPEARANCE ON BEHALF OF THE ASSESS EE. HE, HOWEVER, HAS NOT DISPOSED OF THE APPEAL ON MERIT. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THIS APPEAL SHOULD BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. 6. THE LD. DR, ON THE OTHER HAND, STRONGLY OPPOSED THE ARGUMENTS ADVANCED BY THE LD. COUNSEL. REFERRING TO PAGE 4 OF THE ORDER OF T HE CIT(A), HE SUBMITTED THAT DESPITE 13 OPPORTUNITIES GRANTED TO THE ASSESSEE, HE DID NO T BOTHER TO APPEAR BEFORE THE CIT(A). THEREFORE, THE ORDER OF THE CIT(A) SHOULD BE UPHELD AND THE GROUNDS RAISED BY THE ASSESSEE SHOULD BE DISMISSED. 7. I HAVE CONSIDERED THE RIVAL CONTENTIONS MADE BY BOTH THE SIDES AND PERUSED THE ORDERS OF THE ASSESSING OFFICER AND CIT(A). IT IS AN ADMITTED FACT THAT DESPITE NUMBER OF OPPORTUNITIES GRANTED BY THE CIT(A), THE ASSESSE E DID NOT APPEAR BEFORE HIM FOR WHICH HE PASSED THE EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE FOR WA NT OF PROSECUTION. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO T HE FILE OF THE CIT(A) WITH A DIRECTION TO ITA NO.3779/DEL/2018 3 GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBS TANTIATE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND COO PERATE IN COMPLETION OF THE HEARING, FAILING WHICH, THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED B Y THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 1.08.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 01 ST AUGUST, 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI