ITO, New Delhi V. Sh. Rohit Chopra, New Delhi

ITA 4427/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8099 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 27-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIS CHANDRA MOHANTY
• Assessee Lawyers: RAKESH JAIN
• Section: 68; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4427/DEL/2013 AY: 20 08-09 INCOME TAX OFFICER, VS ROHIT CHOPRA, WARD 26(1), D-106 (2 ND FLOOR), ROOM NO.1807, SECTOR 8, DWARKA, 18 TH FLOOR, E-BLOCK, NEW DELHI. CIVIC CENTRE, (PAN: AFQPC5124A) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHIS CHANDRA MOHANTY, SR. DR RESPONDENT BY : SHRI RAKESH JAIN, ADV. DATE OF HEARING: 27.04.2016 DATE OF PRONOUNCEMENT: 29.04.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER THE PRESENT APPEAL IS PREFERRED BY THE DEPARTMENT AGAINST THE IMPUGNED ORDER DATED 30.5.2013 PASSED BY THE LD . CIT(A)- XXIV, NEW DELHI WHEREIN THE LD. CIT(A) HAS DELETED ADDITIONS OF RS. 79.64 LACS ADDED U/S 68 OF THE INCOME TAX ACT, 1961 AND RS. 3.00 LCAS ON AN ESTIMATE BASIS. 2. AT THE OUTSET, IT WAS SUBMITTED BY THE LD. AR IN ALL FAIRNESS THAT THE ASSESSMENT WAS FRAMED U/S 144 OF THE ACT A ND THAT HE DOES NOT HAVE ANY OBJECTION TO THE ISSUES BEING RES TORED TO THE I.T.A. NO. 4427/DEL/2013 ASSESSMENT YEAR 2008-09 2 FILE OF THE ASSESSING OFFICER FOR A DE NOVO CONSIDE RATION. THE LD. DR CONCURRED WITH THE SUBMISSIONS OF THE LD. AR. 3. ACCORDINGLY, WE RESTORE BOTH THE ISSUES FOR FRES H ADJUDICATION TO THE FILE OF THE ASSESSING OFFICER W ITH THE DIRECTION THAT THE ASSESSEE BE AFFORDED PROPER OPPORTUNITY TO PRESENT HIS CASE AS WELL AS THE ASSESSEE IS TO EXTEND ALL POSSI BLE COOPERATION IN THE DISPOSAL OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE DEPARTMENT IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29TH APRIL, 2016. SD/- SD/- (L.P. SAHU) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: THE 29TH OF APRIL, 2016 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR