Sushil Kumar, Delhi V. ACIT, New Delhi

ITA 3786/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3378 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.3786/DEL/2017 ASSESSMENT YEAR : 2008-09 SUSHIL KUMAR, (PROP. OF M/S. SHREE RAM OVERSEAS), 5520, BASTI HARPOOL SINGH, SADAR BAZAR, DELHI. VS. ACIT, CIRCLE- 63(1), NEW DELHI. PAN : AALPK5068M (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. YAMINI, SR.DR DATE OF HEARING : 20-11-2017 DATE OF PRONOUNCEMENT : 20-11-2017 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.03.2017 OF CIT(A)- 20, NEW DELHI RELATING TO ASS ESSMENT YEAR 2008-09. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER :- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, NOTICE U/S 148 ISSUED IN THE CASE IS BAD-IN-LAW, WITHOUT JURISDICTION AND BA RRED BY LIMITATION AND ACCORDINGLY THE SAID NOTICE ALONGWITH ASSESSMENT ORDER PASSED O N THE FOUNDATION OF SUCH NOTICE ARE LIABLE TO BE QUASHED AND THE CIT(A) HAS ERRED I N NOT HOLDING SO. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE CIT(A) HAS ERRED IN NOT HOLDING THAT THE ADDITION OF RS.6,88,330/- MADE BY THE A.O. IS BEYOND THE SCOPE OF PROVISION OF SECTION 147/148 OF INCOME TAX ACT, 196 1. 3. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.6,88,330/- MADE BY TH E ASSESSING OFFICER. 4. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE CIT(A) HAS ERRED IN PASSING EX-PARTE ORDER. 5. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE CIT(A) ERRED IN NOT ADJUDICATING VARIOUS GROUNDS OF APPEAL ON MERIT. THE APPELLANT CRAVES LEAVE TO ADD ONE OR MORE GROUN D OF APPEAL OR TO ALTER / MODIFY THE EXISTING GROUND BEFORE OR AT THE TIME OF HEARIN G OF APPEAL. THE AFORESAID GROUNDS OF APPEAL ARE WITHOUT PREJUDI CE TO EACH OTHER. 2 ITA NO.3786/DEL/2017 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THEREFORE, THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 24.09.2008 DECLARING TOTAL INCOME OF RS.12,40,290/-. THE ASSESSMENT WAS COMPLETED U/S 143(3) ON 06.12.20 10 DETERMINING THE TOTAL INCOME OF RS.12,40,290/- AFTER MAKING CERTAIN DISAL LOWANCES. SUBSEQUENTLY, THE ASSESSING OFFICER REOPENED THE ASSESSMENT BY ISSUIN G NOTICE U/S 148 AND COMPLETED THE ASSESSMENT ON A TOTAL INCOME OF RS.19 ,28,620/- BY MAKING ADDITION OF RS.6,88,330/-. SINCE THERE WAS NON-COM PLIANCE BEFORE THE LD. CIT(A), SHE PASSED AN EX-PARTE ORDER UPHOLDING THE ADDITION MADE BY THE ASSESSING OFFICER. 5. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER, THEREFORE, CONSIDERING THE TOTALITY OF FACTS OF THE CASE AND IN THE INTEREST O F JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WIT H THE DIRECTION TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND SUBSTA NTIATE HIS CASE, FAILING WHICH THE LD. CIT(A) WILL PASS APPROPRIATE ORDER AS PER L AW. I HOLD AND DIRECT 3 ITA NO.3786/DEL/2017 ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 20 TH DAY OF NOVEMBER, 2017. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 20-11-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI