Shammi Khan, New Delhi V. ITO ward-53(4), New Delhi

ITA 4594/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3970 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KULBHUSHAN SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4594/DEL/2019 [ASSESSMENT YEAR: 2014-15] SHAMMI KHAN VS. ITO, WARD 53(4), A-31, 1 ST FLOOR, BAPU PARK, NEW DELHI KOTLA MUBARAKPUR, NEW DELHI 110 003 (PAN: AIOPK2246E) [APPELLANT] [RESPONDENT] ASSESSEE BY : SHRI KULBHUSHAN SHARMA, CA REVENUE BY : SHRI PRADEEP SINGH GAUTAM, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS-18], NEW D ELHI DATED 15.11.2018 PERTAINING TO ASSESSMENT YEAR 2014-15 ON THE FOLLOWING GROUNDS:- 1. THAT THE AO HAS GROSSLY ERRED BOTH ON FACTS AND IN LAW, IN COMPUTING THE TOTAL INCOME OF THE ASSESSEE AT RS. 6,47,670/-, AGAINST THE DECLARED INCOME OF RS. 1,74,050/- AS PER INCOME TAX RETURN. 2. THE AO HAS FAILED TO PRODUCE ANY MATERIAL OR EVIDEN CE IN SUPPORT TO ESTABLISH ANY ESCAPEMENT OF INCOME BY THE ASSESSEE. 3. THE AO IS FACTUALLY INCORRECT IN STATING THAT THE ASSESSEE HAS NOT FILED ANY DETAILS OR DOCUMENTS IN SUPPORT OF THE RECEIPT OF SHARE APPLICATION MONEY. 2 4. THAT THE ADDITIONS HAVE BEEN MADE ON CONJECTURES AN D MERE SUSPICION AND SURMISES WHICH IS IN CONTRAVENTI ON TO THE ESTABLISHED PRACTICE AND PROCEDURES IN TAX LAW. 5. THAT THE AO FAILED TO COMPREHEND THAT THE BURDEN WHICH LAY UPON THE ASSESSEE TO ESTABLISH THE SOURC ES OF CREDITS AND NATURE THEREOF HAD DULY BEEN ESTABLISHED, WHEN THE ASSESSEE HAD DULY FURNISHED T HE UNDISPUTED NECESSARY DOCUMENTARY EVIDENCES IN SUPPORT THEREOF. 6. THAT THE AO HAS FURTHER ERRED IN IGNORING THE MATE RIAL BOUGHT ON RECORD BY THE ASSESSEE. 7. THAT IN ANY CASE AND WITHOUT PREJUDICE, NO ADVERSE INFERENCE COULD HAVE BEEN DRAWN AGAINST THE ASSESSEE, MERELY ON THE BASIS OF SELF MADE ASSUMPTIONS AND IRRELEVANT FACTS AND WITHOUT BRININ G ANY MATERIAL FACT OR FINDING TO THE CONTRARY PLACE D ON RECORD FOR ASSESSEE REBUTTAL. 8. THAT BEFORE GOING AHEAD WITH THE IMPUGNED ADDITION , LD. AO FAILED TO GIVE THE OPPORTUNITY OF BEING HEAR D WHICH IS IN CLEAR VIOLATION AND CONTRAVENTION OF TH E PRINCIPLE OF NATURAL JUSTICE. 9. THAT THE LD. CIT(A) ALSO PASSED THE ORDER WITHOUT GIVING US PROPER OPPORTUNITY OF BEING HEARD. 10. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ANY OF THE GROUNDS OF APPEAL. IT IS, THEREFORE, PRAYED THAT THE ADDITION MADE AND DISPUTED ABOVE BE DIRECTED TO BE DELETED AND THE APPEAL BE ALLOWED AS PRAYED ABOVE. 3 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE STATED THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER WI THOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. H E REQUESTED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE CONTRARY, LD. DR RELIED UPON THE IMPUGNE D ORDER. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. I AM OF THE VIEW THAT LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE, THEREFORE, IN THE INTEREST OF JUSTICE I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HERD TO THE ASSESSEE. 4.1 KEEPING IN VIEW OF THE NON-COOPERATION OF THE A SSESSEE, I AM DIRECTING THE ASSESSEE THROUGH HIS COUNSEL TO APPEA R BEFORE THE LD. CIT(A) ON 04.05.2020 AT 10.00 AM FOR HEARING. THERE IS NO NEED TO ISSUE THE NOTICE BY THE LD. CIT(A) TO THE ASSESS EE, SINCE THIS ORDER HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 02.03.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED:02-03-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI