Neeraj Jain, Ghaziabad V. DCIT, Ghaziabad

ITA 3969/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6189 (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: 2011-2012
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GOEL
• Assessee Lawyers: RAKESH JAIN BROTHER OF
• 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 NO.3969/DEL/2015 ASSESSMENT YEAR: 2011-12 NEERAJ JAIN, 12/40, RAJ NAGAR, GHAZIABAD. PAN: AAIPJ3549D VS. DCIT, CENTRAL CIRCLE, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH JAIN (BROTHER OF THE ASSESSEE) REVENUE BY : SHRI S.K. GOEL, CIT, DR DATE OF HEARING : 28.01.2019 DATE OF PRONOUNCEMENT : 28.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO ASSESSMEN T YEARS 2011-12. 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 ITA NO.3969/DEL/2015 2 PASSED THE ORDER U/S 153A/143(3) OF THE ACT ON 31 ST MARCH, 2013 DETERMINING THE TOTAL INCOME AT RS.67,81,766/-. 3. THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). HO WEVER, DUE TO NON-APPEARANCE BY THE ASSESSEE DESPITE SERVICE OF NOTICE, THE CIT( A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE. AG GRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUN AL RAISING VARIOUS GROUNDS CHALLENGING THE ORDER OF THE CIT(A) IN SUSTAINING V ARIOUS 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 APPEAL TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION, AFTE R GIVING ONE FINAL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PR ETEXT, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER A S PER LAW. WE HOLD AND DIRECT ACCORDINGLY. ITA NO.3969/DEL/2015 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS 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