Sanjay Kumar , Greater Noida V. ITO, Ward- 3(3), Noida

ITA 4412/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3154 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.4412/DEL/2017 ASSESSMENT YEAR : 2008-09 SANJAY KUMAR, 178, GAMMA-1, GREATER NOIDA. VS. ITO, WARD- 3(3), NOIDA. PAN : ADPPK1373E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B. R. MISHRA, SR.DR DATE OF HEARING : 13-02-2018 DATE OF PRONOUNCEMENT : 27-02-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.05.2017 OF CIT(A)- I, NOIDA RELATING TO ASSESSME NT YEAR 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. THEREFORE, THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 30.09.2008 DECLARING TOTAL INCOME OF RS.9,67,174/-. SINCE THERE WAS NO APPEARANCE DESPITE SERVICE OF ST ATUTORY NOTICE, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 144 R.W.S. 147 DETERMINING THE TOTAL INCOME AT RS.17,36,174/-. 2 ITA NO.4412/DEL/2017 4. SINCE THERE WAS NON-COMPLIANCE BEFORE THE LD. CI T(A) ALSO HE DISMISSED THE APPEAL FILED BY THE ASSESSEE HOLDING THAT THE A SSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND NO PURPOSE IS SERVED BY KEEPING THE APPEAL PENDING. 5. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. AFTER CONSIDERING THE STATEMENT OF FACTS MENTION ED IN THE APPEAL MEMO AND CONSIDERING THE FACT THAT EX-PARTE ORDER HAS BE EN PASSED BY THE ASSESSING OFFICER AND THE LD. CIT(A), I, IN THE INTEREST OF J USTICE, DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E WITH EVIDENCE TO HIS SATISFACTION REGARDING THE RETURN OF INCOME FILED. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND FILE A COPY OF THIS ORDER WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THE SAME WITH REQUEST TO HIM TO ISSUE STATUTORY NOTICES AS PER LAW FOR EARLY COMPLETION O F THE ASSESSMENT. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH FEBRUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 27-02-2018. SUJEET 3 ITA NO.4412/DEL/2017 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