Neeraj Jolly, Meerut V. ITO, Ward-2(1), Meerut

ITA 4093/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9092 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Additional evidence; Competent authority; Assessment record; Set aside
• Section: 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4093/DEL/2018 (A.Y. 2010-11) NEERAJ JOLLY, 5, NEW MOHAN PURI, MEERUT UTTAR PRADESH 250001 (PAN: ABDPJ8269N) VS. ITO, WARD 2(1), MEERUT ASSESSEE BY SH. ROHIT TIWARI, ADV. REVENUE BY SH. S.L. A NURAGI , SR. DR. ORDER ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGN ED ORDER DATED 07.5.2018 PASSED BY LD. CIT(A), MEERUT. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT THE AO HAS COMPLETED THE ASSESSMENT U/S. 147/144 OF TH E INCOME TAX ACT, 1961 (IN SHORT ACT) BY PASSING AN EXARTE ORDER 07 .12.2017 WITHOUT GIVING THE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTI ATE HIS CASE. HE FURTHER STATED THAT AO HAS NOT ISSUED ANY NOTICE U/ S. 143(2) OF THE ACT IN 2 SPITE OF THE FACT THAT THE ASSESSEE HAS FILED HIS R ETURN OF INCOME FOR THE ASSESSMENT YEAR IN DISPUTE ON 30.3.2011 AND PAID T HE TAX OF RS. 4,690/- ON THE INCOME OF RS. 2,02,210/-. HE HAS FILED THE COPY OF THE RTI DATED 20.5.2018 ISSUED BY THE CENTRAL INFORMATION COMMISS ION /ITO, WARD 1(2)(1), MEERUT AS WELL AS THE COPY OF ACKNOWLEDGEM ENT OF THE ITR IN DISPUTE IN THE OFFICE OF THE AO, WARD 2(1), MEERUT WITH COMPUTATION OF INCOME. AGGRIEVED BY THE ASSESSMENT ORDER DATED 7. 12.2017 ASSESSEE FILED THE APPEAL BEFORE THE LD. FIRST APPELLATE AUT HORITY WHO VIDE HIS IMPUGNED ORDER DATED 7.5.2018 DISMISSED THE APPEAL FILED BY THE ASSESEE WITHOUT CONSIDERING THE ISSUES INCLUDING THE NON-IS SUE OF NOTICE U/S. 143(2) OF THE ACT AS WELL AS RETURN OF INCOME FILED BY THE ASSESSEE. HE FURTHER STATED THAT THE REASONS DATED 02.3.2017 REC ORDED BY THE AO IS ALSO CONTRARY TO THE LAW AND FACTS FROM THE CASE O F THE ASSESSEE AND THE ASSESSMENT FRAMED THEREON IS ALSO LIABLE TO BE CANC ELLED, IN VIEW OF VARIOUS DECISIONS RENDERED BY THE ITAT AS WELL AS T HE HONBLE JURISDICTIONAL HIGH COURT. LD. COUNSEL FOR THE ASS ESSEE FURTHER STATED THAT AO HAS COMPLETED THE ASSESSMENT U/S. 147/144 OF THE ACT AND THE ASSESSEE HAS FILED THE APPLICATION UNDER RULE 46A O F THE IT RULES AND SUBMITTED THE ADDITIONAL EVIDENCES BEFORE THE LD. C IT(A). HE HAS FILED THE VARIOUS DOCUMENTARY EVIDENCES BEFORE HIM IN THE SHA PE OF PAPER BOOK CONTAINING PAGES 1-89 IN WHICH HE HAS ATTACHED THE COPY OF APPLICATION UNDER RULE 46A OF THE INCOME TAX RULES FOR SUBMITTI NG OF ADDITIONAL EVIDENCE FILED BEFORE CIT(A); COPY OF THE WRITTEN S UBMISSION FILED BEFORE CIT(A); COPY OF THE ASSESSMENT ORDER OF THE APPELLA NT FOR AY 2010-11; 3 COPY OF THE FORM 35 FILED BEFORE CIT(A); COPY OF TH E PROCESSING SHEET AS PR THE ASSESSMENT RECORDS OF THE AO; COPY OF ACKNOW LEDGEMENT OF RETURN OF INCOME OF THE APPELLANT FOR AY 2010-11; COPY OF THE BALANCE SHEET, PROFIT AND LOSS ACCOUNT AND LEDGER ACCOUNTS FILED B EFORE CIT(A) AS ADDITIONAL EVIDENCSE AND COPY OF BANK STATEMENT OF ICICI BANK OF THE APPELLANT FOR FY 2009-10 (AY 2010-11) FILED BEFORE THE CIT(A) AS ADDITIONAL EVIDENCE. HE REQUESTED THAT IN THE INTER EST OF JUSTICE THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE AO F OR FRESH ADJUDICATION AND APPRECIATION OF ALL THE EVIDENCES FILED BY THE ASSE SSEE FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE. 4. ON THE CONTRARY, LD. DR STATED THAT THE ASSESSEE REMAIN NON- COOPERATIVE BEFORE THE AO AS WELL AS BEFORE THE LD. CIT(A). HE FURTHER STATED THAT ASSESSEE HAS NOT FILED ANY EVIDENCE BEF ORE THE AO WHICH WAS AVAILABLE WITH THE ASSESSEE, THEREFORE, LD. CIT(A) HAS RIGHTLY REJECTED THE APPLICATION UNDER RULE 46A AND ACCORDINGLY, REQUEST ED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS ESPECIALLY THE ORDER OF THE REVENUE AUTHORITIES INCLUDING THE CONTENTIONS OF THE APPLICATION FILED UNDER RULE 46A OF THE IT RULES FO R ADMISSION OF ADDITIONAL EVIDENCES BEFORE THE LD. CIT(A) ALONGWITH EVIDENCE S FILED BEFORE THE LD. CIT(A) IN THE SHAPE OF PAPER BOOK FILED BY THE ASSE SSEE CONTAINING PAGES 1-89 AS MENTIONED ABOVE. I AM OF THE VIEW THAT RE ASONS RECORDED BY THE AO FOR INITIATING THE PROCEEDINGS U/S. 148 OF THE A CT AND OBTAINING THE 4 APPROVAL FROM THE COMPETENT AUTHORITY, INFORMATION RECEIVED BY THE ASSESSEE UNDER RTI ACT DATED 20.5.2018 IN WHICH THE COMPETENT AUTHORITY HAS STATED THAT THE ASSESSEE HAS FILED TH E RETURN OF INCOME ON 30.3.2011 DEPOSITING THE TAX OF RS. 4690/- ON THE I NCOME OF RS. 2,02,210/- FOR THE ASSESSMENT YEAR 2010-11 WHICH IS IN DISPUTE. THE ASSESSEE HAS ALSO SHOWN THE ITR ACKNOWLEDGEMENT; IT R FILED IN WARD NO. 2(1) MEERUT FOR AY 2010-11; ASSESSEE ALSO FILED COP Y OF COMPUTATION OF INCOME FOR THE AY 2010-11 ENDING YEAR 31.3.2010. K EEPING IN VIEW OF THE AFORESAID EVIDENCES FILED BY THE ASSESSEE BEFOR E ME AS WELL AS BEFORE THE LD. CIT(A), I AM OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE THE ISSUES IN DISPUTE REQUIRE THOROUGH CONS IDERATION / ADJUDICATION AT THE LEVEL OF THE ASSESSING OFFICER. THEREFORE, I SET ASIDE THE ORDERS PASSED BY THE REVENUE AUTHORITIES AND REMIT BACK TH E ISSUES IN DISPUTE TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEV ER, ASSESSEE IS AT LIBERTY TO FILE ANY EVIDENCES FOR SUBSTANTIATING H IS CLAIM BEFORE THE AO AND FULLY COOPERATE IN THE ASSESSMENT PROCEEDINGS B EFORE THE AO AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 10 TH DAY OF JULY, 2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 10 TH DAY OF JULY, 2019 5 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT