M/s. National Transport Co., Meerut V. ITO, Bulandshahr

ITA 3970/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7125 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 05-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3970 /DEL/201 4 ITA NO. 3971 /DEL/201 4 ITA NO. 3972 /DEL/201 4 AY: 200 8 - 09 NATIONAL TRANSPORT CO. VS. ITO, WARD 3 C/O SH. VINOD KUMAR GOEL BULANDSHAHR 282, BOUNDARY ROAD CIVIL LINES MEERUT (UP) PAN: AAEFN 3974 C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD GOYAL, ADV. RESPONDENT BY : SH. AMRIT LAL, SR.D.R. O R D E R ITA NO. 3970 /DELHI/14 IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) MEERUT DATED 11 .03.2014 FOR THE A SSESSMENT Y EAR (A.Y.) 2008 - 09. 2. AFTER HEARING RIVAL CONTENTIONS I FIND THAT THE ASSESSEE STATES THAT HE HAS NOT RECEIVED AN Y AMOUNT F ROM M/S BIKANEER WALA P RIVATE L IMITED. THE ASSESSEE SUBMITTED AN AFFIDAVIT THAT NO SUCH 2 RECEIPT WAS RECEIVED. THE A SSESSING O FFICER (A.O.) MADE THE ADDITION ON THE BASIS OF FORM NO. 26 AS. 3. ON THESE FACTS AND CIRCUMSTANCES I AM OF THE CONSIDERED VIEW THAT THIS ISSUE SHOULD BE SET ASIDE TO THE FILE OF THE A . O . WITH THE DIRECTION TO VERIFY THE CLAIM OF THE ASSESSEE THAT IT HAD NOT RECEIVED ANY AMOUNT FROM M/S BIKAN E ER WALA F OODS P RIVATE L IMITED. WHEN CERTAIN FACTS A RE STATED BY WAY OF AN AFFIDAVIT , THE SAME CANNOT BE IGNORED AND BRUSHED ASIDE UNLESS THERE IS EVI DENCE TO THE CONTRARY. IN THE RESULT GROUND NO. 2 OF THE ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES . 4. GROUND NO. 3 IS ON AN ADDITION OF RS. 1,68,000/ . AT PAGE 10 THE LD.CIT (A) CONFIRM ED THIS ADDITION BASED ON HIS CONCLUSION THAT THE ASSESSEE WAS NOT ABLE TO EXPLAIN THE GROSS RECEIPTS. THUS THIS GROUND IS LINKED WITH THE DECISION TO BE TAKEN BY THE AO ON GROUND NO. 2. AS WE HAVE SET ASIDE GROUND NO. 2 TO THE FILE OF THE A.O., I SET ASIDE THIS GROUND ALSO TO THE FILE OF THE AO. 5. GROUND NO. 1 AND 4 ARE GENERAL IN NATURE . 6. I N THE RESULT THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . 7. ITA NO. 3971 / DELHI / 14 IS A PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) ON THE ASSESSMENT MADE UNDER SECTION 144 OF THE ACT FOR THE A.Y. 2008 - 09. AS I HAVE SET ASIDE THE ASSESSMENT FOR THE A.Y. 2 008 - 09 IN ITA NO. 3970/ DELHI /14 TO THE FILE OF A SSESSING O FFICER, THIS PENALTY LEVIED UNDER SECTION 271(1) OF THE ACT IS ALSO SET ASIDE TO THE FILE OF THE A . O. 3 8. IN THE RESULT THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 9 . ITA NO. 3972 / DELHI / 2014 IS AN APPEAL AGAINST PENALTY LEVIED UNDER SECTION 271A OF THE A CT. IN VIEW OF MY DECISION TO SET ASIDE THE ORIGINAL ASSESSMEN T TO THE FILE OF A SSESSING O FFICER AND ALSO IN VIEW OF THE FACTUAL DISPUTE AS TO WHETHER THE ASSESSEE IS MAINTAINING BOOKS OF ACCOUNT S OR NOT, SPECIFICALLY IN THE LIGHT OF THE TAX AUDIT REPORT FURNISHED BY THE ASSESSEE, I SET ASIDE THIS ISSUE ALSO TO THE F ILE OF A SSESSING O FFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW . 10. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES . 11 . IN THE RESULT ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2016. SD/ - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 23 RD SEPTEMBER, 2016 MANGA 4 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR