Rakesh Jain, Ghaziabad V. DCIT, Ghaziabad

ITA 3967/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6188 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GOEL
• Assessee Lawyers: RAKESH JAIN
• Keywords: Search and seizure; Opportunity of being heard
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS.3963 & 3965 TO 3967/DEL/2015 ASSESSMENT YEARS: 2005-06 & 2007-08 TO 2009-10 RAKESH JAIN, 12/40, RAJ NAGAR, GHAZIABAD. PAN: ADBPJ5838K. VS. DCIT, CENTRAL CIRCLE, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH JAIN (ASSESSEE) REVENUE BY : SHRI S.K. GOEL, CIT, DR DATE OF HEARING : 28.01.2019 DATE OF PRONOUNCEMENT : 28.01.2019 ORDER PER BENCH: ITA NO.3963/DEL/2015 FILED BY THE ASSESSEE IS DIREC TED AGAINST THE ORDER DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO A SSESSMENT YEARS 2005-06. ITA NOS.3965 TO 3967/DEL/2015 FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO A SSESSMENT YEARS 2007-08 TO 2009-10 RESPECTIVELY. FOR THE SAKE OF CONVENIENCE, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CO MMON ORDER. ITA NOS..3963 & 3965 TO 3967/DEL/2015 2 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT THE AS SESSEE IS AN INDIVIDUAL. A SEARCH AND SEIZURE OPERATION U/S 132 OF THE INCOME-TAX ACT WAS CARRIED OUT ON 9 TH SEPTEMBER, 2010 AT THE OFFICE AND RESIDENTIAL PREMISES OF THE ASSESSEE. THE ASSESSING OFFICER PASSED THE ORDER U/S 153A/143(3) OF THE ACT ON 31 ST MARCH, 2013 DETERMINING THE TOTAL INCOME AS UNDER:- ASSESSMENT YEAR 2005-06 RS.69,51,178/- ASSESSMENT YEAR 2007-08 RS.22,81,541/- ASSESSMENT YEAR 2008-09 RS.2,69,75,717/- ASSESSMENT YEAR 2009-10 RS.5,39,69,613/- 3. THE ASSESSEE FILED APPEALS BEFORE THE CIT(A). H OWEVER, DUE TO NON-APPEARANCE BY THE ASSESSEE DESPITE SERVICE OF NOTICE, THE CIT( A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEALS FILED BY THE ASSESSEE FO R THE ABOVE YEARS. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL RAISING VARIOUS GROUNDS CHALLENGING THE ORDER OF THE CIT(A) IN SUST AINING VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 4. THE ASSESSEE APPEARED HIMSELF TODAY AT THE TIME OF HEARING AND TRIED TO EXPLAIN HIS CASE. HOWEVER, IT IS SEEN THAT THE LD.CIT(A) H AS PASSED AN EX PARTE ORDER DUE TO NON-APPEARANCE OF THE ASSESSEE ON VARIOUS DATES. CO NSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THE ABOVE APPEALS TO THE FILE OF THE CIT(A) FOR FRESH ADJUDIC ATION, AFTER GIVING ONE FINAL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO HEREBY DIRECTED TO ITA NOS..3963 & 3965 TO 3967/DEL/2015 3 APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOUR NMENT UNDER ANY PRETEXT, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIA TE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 8.01.20198 AT THE TIME OF HEARING ITSELF. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 28 TH JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI