C.P. Sharma, Gurgaon V. ACIT, Gurgaon

ITA 3825/DEL/2009

• Counselvise Citation: 382520114 RSA 2009
• Duration Of Justice: 5 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 08-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: ASHISH VIRMANI
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B , NEW DELHI) BEFORE SHRI G. C. GUPTA, HONBLE VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO. 3825/DEL/2009 ASSESSMENT YEAR : 2006-07 MR. C. P. SHARMA, VS. ACIT, GURGAON L-6/1, DLF CITY PHASE II, GURGAON-122002 GIR / PAN: (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHISH VIRMANI, ADV. RESPONDENT BY : SMT.PARWINDER KAUR, SR. DR ORDER PER T.S. KAPOOR, AM: THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LD. CIT(A) DATED 21.07.2009. THE APPEAL WAS EARLIER HEARD ON 12.10.2010 EX-PARTE QUA ASSESSEE AND WAS DISMISSED IN LIMINE VIDE TRIBUNAL ORDER DATED 12.10.2010. HOWEVER, THE SAME WAS RECALLED VIDE TRIBUNAL ORDER DATED 18.03.2011 AND THE MATTER WAS HEARD ON MERITS ON 30.04.2014 BUT TH E ORDER COULD NOT BE PASSED AS THE HONBLE JUDICIAL MEMBER WAS TRANSFERR ED AND THE CASE WAS RELEASED FOR FRESH HEARING WHICH HAS BEEN HEAD TODA Y ON 17.02.2015. 2. AT THE OUTSET, LD. A.R. INVITED OUR ATTENTION TO APPLICATION FOR TAKING ON RECORD THE ADDITIONAL DOCUMENTS AND ALSO TO THE FACT THAT ASSESSEE HAD FILED ADDITIONAL GROUNDS OF APPEAL AND IT WAS PRAYE D THAT THE ADDITIONAL EVIDENCES AND ADDITIONAL GROUNDS BE ADMITTED AS THE SE GO TO THE ROOT OF THE MATTER. ITA NO.3825/DEL/2009 2 3. LD. D.R. ON THE OTHER HAND OBJECTED TO THE FILIN G OF ADDITIONAL EVIDENCE AS SHE ARGUED THAT THE ADDITIONAL DOCUMENT S PERTAIN TO THE FACTUAL MATRIX AND IT WAS NOT TAKEN BEFORE THE AUTHORITIES BELOW AND, THEREFORE, IT SHOULD NOT BE TAKEN ON RECORD. LD. D.R. SUBMITTED THAT IN ONE OF THE DOCUMENTS LD. A.R. HAS CLAIMED THAT THE PROPERTY ON WHICH A.O. HAD ESTIMATED RENTAL INCOME BELONGED TO HIS WIFE WHEREA S NOWHERE BEFORE LD. CIT(A) OR A.O., THE ASSESSEE HAD CLAIMED THE SAME. 4. LD. A.R. ON THE OTHER HAND SUBMITTED THAT SALE D EED OF THE SAID PROPERTY WAS FILED WITH THE A.O. AND IN THIS RESPEC T; HE INVITED OUR ATTENTION TO THE APPLICATION FOR ADDITIONAL DOCUMENTS WHEREIN LD. A.R. HAS CERTIFIED THAT THE SALE DEED MENTIONED AT SL. NO15 WAS FILED BEFORE A.O. LD. A.R. FURTHER SUBMITTED THAT THE DOCUMENTS IN RESPECT OF FOREIGN TRAVEL AND IN RESPECT OF OWNERSHIP OF PROPERTY WERE FILED IN COMP LIANCE WITH DIRECTION OF THE TRIBUNAL ON DATED 24.05.2012. THEREFORE, IT WA S SUBMITTED THAT THE DOCUMENTS GO TO THE ROOT OF THE MATTER THEREFORE, I N THE INTEREST OF JUSTICE, THE SAME MAY BE ADMITTED. LD. A.R. FURTHER SUBMITTED T HAT COPIES OF INCOME THAT RETURNS OF INCOME OF HIS WIFE AND SON ARE A MA TTER OF RECORD WHICH HAS BEEN FILED TO DEMONSTRATE THAT ADDITION ON ACCOUNT OF HOUSE HOLD DRAWINGS WAS NOT WARRANTED. REGARDING COMMISSION INCOME, TH E LD. A.R. SUBMITTED THAT COPIES OF AGREEMENTS WITH BUILDERS FROM WHOM C OMMISSION WAS RECEIVED WAS RECEIVED AFTER COMPLETION OF PROCEEDIN GS THEREFORE, COULD NOT BE FILED BUTS SINCE THESE ARE CRUCIAL DOCUMENTS AND GO TO THE ROOT OF MATER, THEREFORE, THESE SHOULD BE ADMITTED. 5. WE HAVE HEARD RIVAL PARTIES AND HAVE GONE THROUG H THE MATERIAL PLACED ON RECORD. WE FIND THAT LD. CIT(A) HAS CONFIRMED T HREE ADDITIONS ONE OF WHICH RELATES TO FOREIGN TRAVEL EXPENDITURE OF RS.4 ,06,894/-. LD. A.R. HAD FILED CERTAIN ADDITIONAL DOCUMENTS REPRESENTING DET AILS OF TRAVEL RECORD ON ITA NO.3825/DEL/2009 3 31.03.2014 AND FURTHER ON 28.04.2014. THOUGH THE O RDER SHEET DATED 31.03.2014 AND AFTERWARDS DOES NOT MENTION ABOUT THESE ADDITIONAL DOCUMENTS BUT THESE DOCUMENTS ALONG WITH APPLICATIO N OF ASSESSEE ARE ON RECORD AND THE MATTER WAS ORIGINALLY HEAD ON MERITS ON 30.04.2014, THEREFORE, IT IS PRESUMED THAT THESE DOCUMENTS WERE TAKEN NOTE OF BY THE BENCH. THE SECOND ADDITION CONFIRMED BY LD. CIT(A) IS WITH RESPECT TO INCOME OF ASSESSEE FROM COMMISSION AS BROKERS OF RE AL ESTATE, LD. A.R. IN THE APPLICATION HAS SUBMITTED THAT THE SETTLEMENT A GREEMENT WITH THE BUILDERS FROM WHOM COMMISSION WAS RECEIVED, WAS OBTAINED AFT ER THE ASSESSMENT WAS COMPLETED BUT SINCE THESE WERE NECESSARY AND IM PORTANT DOCUMENTS WHICH GO TO THE ROOT OF MATER, THEREFORE, IT SHOULD BE ACCEPTED. WITH REGARD TO THE ADDITION ON ACCOUNT OF HOUSE HOLD WITHDRAWAL S, THE LD. A.R. SUBMITTED THAT HIS WIFE AND SON WERE ALSO EARNING I NCOMES AND COPY OF THEIR RETURNS OF INCOME ALONG WITH BANK STATEMENTS PROVE THAT SON AND WIFE ALSO CONTRIBUTED TOWARDS HOUSE HOLD EXPENSES. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE MATTER N EEDS READJUDICATION BY A.O. IN VIEW OF FRESH DOCUMENTS. THEREFORE, THE CA SE IS REMITTED BACK TO THE A.O. FOR READJUDICATION. NEEDLESS TO SAY THAT ASSE SSEE WILL BE PROVIDED SUFFICIENT OPPORTUNITY OF BEING HEARD. 6. IN VIEW OF THE ABOVE, THE APPEAL FILED BY ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. 7. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEB., 2015. SD./- SD./- (G. C. GUPTA) (T.S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATE: 20 TH FEB., 2015 SP ITA NO.3825/DEL/2009 4 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 17/2 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 17,18,19 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 20/2 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 20/2 SR. PS/PS 7 FILE SENT TO BENCH CLERK 20/2 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER