Yogendra Keshrwani, New Delhi V. ITO, New Delhi

ITA 4084/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7508 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 04-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Keywords: Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.4084/DEL/2015 ASSESSMENT YEAR : 2008-09 YOGENDRA KESARWANI, C/O RAJ KUMAR & ASSOCIATES, CA, L-7A, SOUTH EXT. PART-2, NEW DELHI. PAN: AIQPK3668L VS. ITO, WARD-21(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJ KUMAR, CA DEPARTMENT BY : SHRI S.K.JAIN, SR. DR DATE OF HEARING : 04.08.2016 DATE OF PRONOUNCEMENT : 04.08.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 26.02.2015 IN RELATION TO T HE ASSESSMENT YEAR 2008-09. ITA NO.4084/DEL/2015 2 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE AO. THE ASSESSMEN T ORDER WAS PASSED U/S 144 DETERMINING TOTAL INCOME AT RS.20,43 ,940/- AS AGAINST THE RETURNED INCOME OF RS.2,70,000/-. THE LD. CIT(A) D ISMISSED THE APPEAL OF THE ASSESSEE AFTER ACCEPTING THE OBJECTIONS RAIS ED BY THE LD. AR AGAINST THE ADMISSION OF ADDITIONAL EVIDENCE FURNISHED BY T HE ASSESSEE. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE RELEVANT MATERIAL ON RECORD. THE LD. AR STATED THE REASONS FOR THE ABSENCE OF THE ASSESSEE DURING THE COURSE OF ASSESSMENT PROCEEDING S, BEING ILL HEALTH OF HIS PARENTS, BOTH OF WHOM SUBSEQUENTLY DIED. I AM SATISFIED WITH THE GENUINENESS OF THE REASONS ADVANCED BY THE LD. AR F OR THE ABSENCE OF THE ASSESSEE DURING THE ASSESSMENT PROCEEDINGS. IT IS FURTHER NOTICED THAT THE AUTHORITIES BELOW HAVE NOT CONSIDERED THE ADDITIONA L EVIDENCE FILED BY THE ASSESSEE IN SUPPORT OF HIS CLAIMS. UNDER SUCH C IRCUMSTANCES, I AM SATISFIED THAT THE ENDS OF JUSTICE WILL MEET ADEQUA TELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO TH E FILE OF THE AO FOR FRAMING A FRESH ASSESSMENT, AFTER ALLOWING A REASO NABLE OPPORTUNITY OF ITA NO.4084/DEL/2015 3 HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. THE L D. AR HAS UNDERTAKEN TO EXTEND FULL COOPERATION TO THE AO IN SUCH FRESH PROCEEDINGS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.08.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 04 TH AUGUST, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.