Ashok Kumar Aggarwal, New Delhi V. ITO, New Delhi

ITA 3882/DEL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87112 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 18-08-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: VIRENDER PRATAP

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 A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI B.C. MEENA B.C. MEENA B.C. MEENA B.C. MEENA, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 2536/DEL/2013 & 3882/DEL/2011 2536/DEL/2013 & 3882/DEL/2011 2536/DEL/2013 & 3882/DEL/2011 2536/DEL/2013 & 3882/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2002 2002 2002 2002 - -- - 03 0303 03 SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, 7A/1, RAJPURA R 7A/1, RAJPURA R 7A/1, RAJPURA R 7A/1, RAJPURA ROAD, OAD, OAD, OAD, CIVIL LINES, CIVIL LINES, CIVIL LINES, CIVIL LINES, DELHI DELHI DELHI DELHI 110 054. 110 054. 110 054. 110 054. PAN : AAEPA9252A. PAN : AAEPA9252A. PAN : AAEPA9252A. PAN : AAEPA9252A. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -29(3)/29(4), 29(3)/29(4), 29(3)/29(4), 29(3)/29(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIRENDER PRATAP, CA. RESPONDENT BY : MS. Y. KAKKAR, SR.DR. DATE OF HEARING : 05.03.2015 05.03.2015 05.03.2015 05.03.2015 DATE OF PRONOUNCEMENT : 18.03.2015 18.03.2015 18.03.2015 18.03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THESE TWO APPEALS BY THE ASSESSEE FOR THE AY 2002- 03 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXV, N EW DELHI. THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUT SET, SUBMITTED THAT IT IS A CLASSIC CASE OF WRONG IDENTIFICATION O F THE ASSESSEE AND THE TAX WAS ILLEGALLY RECOVERED FROM THE ASSESSEE AS TH E TAX WAS LEVIED ON SOME OTHER PERSON OF THE SAME NAME BUT WITH DIFFERE NT IDENTITY. HE SUBMITTED THAT THE ASSESSMENT ORDER AS WELL AS PENA LTY ORDER SHOULD BE ANNULLED ON THE BASIC ISSUE OF WRONG IDENTITY OF THE ASSESSEE. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARN ED COUNSEL FOR THE ASSESSEE. ITA-2536/D/2013 & 3882/D/2011 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE ORDER OF THE ASSESSING OFFICER AND THE CIT(A). WE FIND T HAT THERE IS SOME APPARENT ERROR ON THE PART OF THE DEPARTMENT WITH R EGARD TO THE IDENTITY OF THE ASSESSEE. THE CLAIM OF THE ASSESSE E IS THAT THE PROCEEDINGS AND THE TAX PERTAINING TO SOME OTHER AS SESSEE WITH THE SIMILAR NAME OF ASHOK KUMAR AGGARWAL OF A DIFFERENT ADDRESS VIZ. 2023, KATRA LACHHU SINGH, FOUNTAIN, CHANDNI CHOWK, DELHI-6 HAVE BEEN LEVIED AND THE TAX RECOVERED FROM THE APPELLAN T ASHOK KUMAR AGGARWAL WITH A DIFFERENT IDENTITY WITH THE ADDRESS 7A/1, RAJPURA ROAD, CIVIL LINES, DELHI 110 054. IN THE FACTS OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO PASS AN ASSESSMENT ORDER DE-NOVO, IF SO REQUIRED, AS PER LAW, AFTER ALLOWING DUE OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE AND AFTER DECIDING THE CORRECT IDENTITY OF THE ASSE SSEE ON THE BASIS OF MATERIAL ON RECORD AND PASS A SPEAKING ORDER ON THE ISSUE OF IDENTITY OF THE ASSESSEE ALSO. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2015. SD/- SD/- ( (( ( B.C. MEENA B.C. MEENA B.C. MEENA B.C. MEENA ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-2536/D/2013 & 3882/D/2011 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, SHRI ASHOK KUMAR AGGARWAL, 7A/1, RAJPURA ROAD, CIVIL LINES, 7A/1, RAJPURA ROAD, CIVIL LINES, 7A/1, RAJPURA ROAD, CIVIL LINES, 7A/1, RAJPURA ROAD, CIVIL LINES, DELHI DELHI DELHI DELHI 110 054. 110 054. 110 054. 110 054. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -29(3)/29(4), NEW DELHI. 29(3)/29(4), NEW DELHI. 29(3)/29(4), NEW DELHI. 29(3)/29(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR