Shyam Sunder Jindal, New Delhi V. ACIT, New Delhi

ITA 4128/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2905 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 26-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: ROHIT JAIN
• Keywords: Opportunity of being heard; Set aside
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 5449 /DEL/201 6 : ASSTT. YEAR : 2007 - 08 ITA NO. 4125/DEL/2016 : ASSTT. YEAR : 2008 - 09 ITA NO. 4126/DEL/2016 : ASSTT. YEAR : 2009 - 10 ITA NO. 4127/DEL/2016 : ASSTT. YEAR : 2010 - 11 ITA NO. 4128/DEL/2016 : ASSTT. YEAR : 2011 - 12 SHYAM SUNDER JINDAL, 12A, GREEN AVENUE, SECTOR - D, POCKET - 3, VASANT KUNJ, NEW DELHI - 110070 VS ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 30, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA GPJ0184N ASSESSEE BY : SH. ROHIT JAIN, ADV. REVENUE BY : SH . S. S. RANA , CIT DR DATE OF HEAR ING: 28 . 08 .201 9 DATE OF PRONOUNCEMENT: 03 .09 .201 9 ORDER PER BENCH : THE PRESENT APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE L D. CIT(A) - 30 , N EW DELHI DATED 24.08.2016 AND 16.06.2016 . 2 . HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. WE FIND THAT SIMILAR MATTER IN ASSESSEE S OWN CASE FOR THE ASSESSMENT YEAR 2006 - 07 IN ITA NO. 5448/DEL/2016 STANDS ADJUDICATED BY THE CO - ORDINATE BENCH OF ITAT DELHI WHEREIN IT WAS HELD THAT THE ASSESSING OFFICER INFORMED THE ASSESSEE ABOUT THE COPY OF BA NK ACCOUNT OBTAINED UNDER DTA. HOWEVER, A CONTRADICTORY OBSERVATION HAS BEEN MADE IN PARA 6 OF THE ASSESSMENT ORDER THAT THE REQUISITE ITA NO . 5449 /DEL /2016 ITA NOS. 4125 TO 4128/DEL/2016 SHYAM SUNDER JINDAL 2 INFORMATION FROM SWISS BANKING AUTHORITY HAD NOT BEEN RECEIVED. WE, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS AS D ISCUSSED HEREINABOVE, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD AND BY CONFRONTING THE ASSESSE E WITH THE DOCUMENTS WHICH RELATES TO HIM. AS REGARDS TO THE LEGAL ISSUE RELATING TO THE VALIDITY OF THE ASSESSMENT U/S 153A OF THE ACT, IT IS NOTICED THAT THE ASSESSEE IN PARA 2.20 OF HIS WRITTEN SUBMISSIONS DATED 22.08.2016 STATED THAT THE SEARCH TEAM HA D CONFRONTED THE ASSESSEE WITH UNAUTHENTIC DOCUMENT. IN THE PRESENT CASE, IT IS NOT CLEAR AS TO WHETHER ANY AUTHENTIC DOCUMENT WAS CONFRONTED TO THE ASSESSEE OR NOT. THE ASSESSING OFFICER ALSO MENTIONED THAT A REFERENCE WAS MADE ON 27.11.2012 BUT IT IS NOT CLEAR FOR WHICH PURPOSE THE SAID REFERENCE WAS MADE. SO IN THE ABSENCE OF CLEAR FACTS ON RECORD, THIS ISSUE IS ALSO SET ASIDE TO THE FILE OF THE ASSESSING OFFICER TO BE ADJUDICATED AFRESH, IN ACCORDANCE WITH LAW AFTER PROVIDING A DUE AND REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE . SINCE, THE VERBATIM OF THE ORDER, IN THE PRESENT CASE IS ALSO SAME, AND IN THE ABSENCE OF ANY CHANGE IN THE MATERIAL FACTS, WE HEREBY REMAND THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER TO ADJUDICATE AFRESH, I N ACCORDANCE WITH LAW AFTER PROVIDING OPPORTUNIT Y OF BEING HEARD TO THE ASSESSE E . 4 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . (ORDER PRON OUNC ED IN THE O PEN COURT ON 03 /0 9 /2019). SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03 /0 9 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR