Deepak Maheshwari , Ghaziabad V. ITO, Ward- 59(1), New Delhi

ITA 4354/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3771 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4354/DEL/2018 [ASSESSMENT YEAR: 2014-15] DEEPAK MAHESHWARI VS. I.T.O, WA RD 59(1) C/O AKHILESH KUMAR, ADVOCATE NEW DELHI CHAMBER NO. 206-207, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD UTTAR PRADESH (PAN: AAGPM3379) [APPELLANT] ASSESSEE BY : SHRI AKHILESH KUMAR, ADVOCATE REVENUE BY : SHRI PRADEEP SINGH GAUTAM, SR. DR ORDER THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 06.04.2018 PASSED BY THE LD. COMMISSION ER OF INCOME TAX [APPEALS]-19, NEW DELHI FOR THE ASSESSMENT YEAR 201 4-15. 2. AT THE TIME OF HEARING, SHRI AKHILESH KUMAR, ADV OCATE, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE INVOLVED I N THIS APPEAL HAS ALREADY BEEN ADJUDICATED AND DECIDED BY THE ITAT, SMC BENCH , NEW DELHI VIDE ITS ORDER DATED 28.11.2018 IN THE CASE OF WIFE OF THE ASSESSEE OF THE SAME ASSESSMENT YEAR 2014-15 I.E. MRS. RASHMI MAHESHWARI VS. ITO, WARD 58(3), NEW DELHI PASSED IN ITA NO. 4424/DEL/2018 (A Y 2014-15). IN SUPPORT OF HIS CONTENTION, HE DREW MY ATTENTION TOW ARDS PAGE NO. 35-56 OF THE PAPER BOOK, WHICH IS A COPY OF THE AFORESAID TRIBUNALS ORDER DATED 28.11.2018. HE ALSO POINTED OUT THAT THE PRESENT ASSESSMENT ORDER OF THE ASSESSING OFFICER AS WELL AS THE PRESENT APPEL LATE ORDER OF THE LD. 2 COMMISSIONER OF INCOME TAX (APPEALS)-19 HAVE SIMIL AR WORDING WITH THE ORDERS OF THE ASSESSING OFFICER/LD. CIT(A) IN THE C ASE OF WIFE OF THE ASSESSEE I.E. SMT. RASHMI MAHESHWARI. THEREFORE, HE REQUESTED THAT RESPECTFULLY FOLLOWING THE TRIBUNALS ORDER DATED 2 8.11.2018 PASSED IN THE CASE OF ASSESEES WIFE, THE ADDITION IN DISPUTE MAY BE DELETED. IN SUPPORT OF HIS CONTENTION, LD. COUNSEL FOR THE ASSESSEE ALS O FILED 02 PAPER BOOKS ONE IS CONTAINING PAGE 1-68 AND ANOTHER IS HAVIN G 1-38 PAGES. 3. ON THE CONTRARY, LD. SR. DR RELIED UPON THE ORDE RS PASSED BY THE REVENUE AUTHORITIES AND IN SUPPORT OF HIS CONTENTIO N, HE ALSO FILED THE COPY OF WRITTEN SUBMISSIONS. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES; THE ORDER OF THE ITAT, SMC B ENCH, NEW DELHI DATED 28.11.2018 IN THE CASE OF WIFE OF THE ASSESSEE I.E . MRS. RASHMI MAHESHWARI VS. ITO, WARD 58(3), NEW DELHI PASSED IN ITA NO. 4424/DEL/2018 (AY 2014-15) AND 02 PAPER BOOKS ONE IS CONTAINING PAGES 1-68 AND SECOND PAPER BOOK IS HAVING PAGES 1 -38 ATTACHING THEREIN VARIOUS DOCUMENTARY EVIDENCES TO SUPPORT TH E CASE OF THE ASSESSEE. I AM OF THE CONSIDERED VIEW THAT THE FAC TS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE CASE OF THE WIFE OF TH E ASSESSEE I.E. SMT. RASHMI MAHESHWARI DECIDED BY THE ITAT, SMC BENCH, N EW DELHI DATED 28.11.2018 PASSED IN ITA NO. 4424/DEL/2018 (AY 2014 -15) ARE IDENTICAL AND SIMILAR. I HAVE ALSO GONE THROUGH THE WRITTE N SUBMISSIONS FILED BY THE SR. DR. AND FOUND THAT IN THE WRITTEN SUBMISSI ONS LD. DR HAS NOT FILED ANY ORDER OF THE HONBLE SUPREME COURT AND HO NBLE HIGH COURT IN WHICH THE ORDER OF THE TRIBUNAL DATED 28.11.2018 PA SSED IN THE CASE OF WIFE OF THE ASSESSEE HAS BEEN CANCELLED. THEREFORE, NO DIFFERENT VIEW IS POSSIBLE AND I HAVE TO FOLLOW THE RULE OF CONSISTEN CY. I AM ALSO OF THE VIEW THAT EXACTLY SIMILAR ISSUE INVOLVED IN THE P RESENT APPEAL HAS BEEN ADJUDICATED AND DECIDED IN FAVOUR OF THE WIFE OF TH E ASSESSEE BY THE ITAT, SMC BENCH, NEW DELHI DATED 28.11.2018 IN THE CASE OF WIFE OF THE ASSESSEE I.E. MRS. RASHMI MAHESHWARI VS. ITO, WARD 58(3), NEW DELHI 3 PASSED IN ITA NO. 4424/DEL/2018 (AY 2014-15. THEREF ORE, RESPECTFULLY FOLLOWING THE PRECEDENT IN THE CASE OF ASSESSEES W IFE, AS AFORESAID, THE ADDITION IN DISPUTE IS HEREBY DELETED BY ALLOWING T HE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. THE ORDER IS PRONOUNCED ON 29/11/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED: 29/11/2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI