Ram Kishan Dass, New Delhi V. ACIT, New Delhi

ITA 4311/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5517 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 03-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.4311/DEL/2015 ASSESSMENT YEAR : 2010-11 RAM KISHAN DASS, PROP. M/S. BISHAN SAROOP RAM KISHAN, THROUGH L/H. BALESHWARI DEVI, 25/75, SHAKTI NAGAR, NEW DELHI. VS. ACIT, CIRCLE- 20(1), NEW DELHI. PAN : AAEPD0805G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VED JAIN, ADV. SHRI ASHISH CHADHA, CA DEPARTMENT BY : SHRI S.R. SENAPATI, SR.DR DATE OF HEARING : 12-04-2018 DATE OF PRONOUNCEMENT : 13-04-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26.02.2015 OF CIT(A)- 12, NEW DELHI RELATING TO ASS ESSMENT YEAR 2010-11. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE EX-PARTE ORDER OF THE LD. CIT(A) IN CONFIRMING THE VARIOUS A DDITIONS MADE BY THE ASSESSING OFFICER. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND IS ENGAGED IN THE BUSINESS IN TRADING AND MANUFACTURIN G OF FOOD GRAINS. THE ASSESSEE FILED HIS RETURN OF INCOME ON 10.10.2010 D ECLARING TOTAL INCOME OF 2 ITA NO.4311/DEL/2015 RS.29,29,360/-. THE ASSESSING OFFICER IN THE ORDER PASSED U/S 143(3) OF THE I.T. ACT, 1961 DETERMINED THE TOTAL INCOME OF THE ASSESS EE AT RS.71,07,070/- BY MAKING ADDITION ON ACCOUNT UNDER VALUATION OF CLOSI NG STOCK OF RICE AT RS.36,85,767/- AND PROFIT ON SALE OF BASMATI RICE O UT OF BOOKS AT RS.4,91,946/-. 4. IN APPEAL, THE LD. CIT(A) IN THE EX-PARTE ORDER PASSED BY HIM UPHELD THE ADDITION MADE BY THE ASSESSING OFFICER. 5. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMI TTED THAT THE ASSESSEE IN THE MEANTIME HAS EXPIRED. REFERRING TO PARA 7.5 AN D 7.6 OF THE ORDER OF THE LD. CIT(A), HE SUBMITTED THAT THE LD. CIT(A) WHILE DISM ISSING THE APPEAL FILED BY THE ASSESSEE HAS GIVEN A FINDING THAT THERE WAS NO COMPLIANCE MADE FROM THE SIDE OF THE ASSESSEE ON THE VARIOUS DATES ON WHICH THE APPEAL WAS FIXED NEITHER ANY WRITTEN SUBMISSION WAS FILED NOR ANY VERBAL ARG UMENT WAS MADE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTE R SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 7. LD. DR ON THE OTHER HAND HEAVILY RELIED ON THE O RDER OF THE LD. CIT(A). 8. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES, PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE LD. CIT (A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE FIND DUE TO NON-COMP LIANCE BEFORE THE LD. CIT(A) 3 ITA NO.4311/DEL/2015 BY THE ASSESSEE, HE PASSED AN EX-PARTE ORDER SUSTAINING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. IT IS AN ADMITTED F ACT THAT THE LD. CIT(A) HAS DECIDED THE ISSUE ON MERIT. HOWEVER, IT IS AN ADMI TTED FACT THAT THE ASSESSEE NEITHER APPEARED BEFORE THE LD. CIT(A) NOR ANY WRIT TEN SUBMISSION WAS FILED. FURTHER, THE ASSESSEE IN THE MEANTIME HAS EXPIRED. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTIC E, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRE CTION TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. THE GRO UNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF APRIL, 2018. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-04-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI