Pushpender Yadav, Noida V. ITO, Ward-2(4), Noida

ITA 4609/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4165 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PUSHPENDER YADAV
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.4609/DEL/2017 ASSESSMENT YEAR : 2009-10 PUSHPENDER YADAV, A-87, SECTOR-34, NOIDA, UTTAR PRADESH. VS. ITO, WARD- 2(4), NOIDA. PAN : ABTPY5770H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PUSHPENDER YADAV (ASSESSEE) DEPARTMENT BY : SHRI ARUN KUMAR YADAV, SR.DR DATE OF HEARING : 04-01-2018 DATE OF PRONOUNCEMENT : 04-01-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.03.2017 OF CIT(A)- I, NOIDA RELATING TO ASSESSME NT YEAR 2009-10. 2. THE ASSESSEE IN HIS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ADDITION OF RS.27, 04,000/- MADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSE E IS AN INDIVIDUAL. ON THE BASIS OF AIR INFORMATION RECEIVED BY THE ASSESSING OFFICER THAT THE ASSESSEE HAS SOLD IMMOVABLE PROPERTY VALUED AT RS.45,04,000/-, T HE CASE OF THE ASSESSEE WAS REOPENED BY ISSUING NOTICE U/S 148. SINCE NOBODY A PPEARED ON BEHALF OF THE ASSESSEE, THE ASSESSING OFFICER COMPLETED THE ASSES SMENT U/S 144/147 2 ITA NO.4609/DEL/2017 DETERMINING THE TOTAL INCOME AT RS.27,04,000/-. SI NCE NONE APPEARED BEFORE THE LD. CIT(A), HE DISMISSED THE APPEAL. 4. THE ASSESSEE APPEARED IN PERSON AT THE TIME OF H EARING BEFORE THE TRIBUNAL AND EXPLAINED THE REASONS FOR SUCH NON-APP EARANCE, WHICH IS DUE TO SOME MEDICAL PROBLEM OF HIS OLD FAVOUR. CONSIDERIN G THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO G IVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER AND SUBSTANTIATE HIS C ASE BY FILING REQUISITE DETAILS WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT. THE ASSESSING OFFICER SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GI VING DUE OPPORTUNITY OF BEARING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDING LY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PU RPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 04 TH DAY OF JANUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 04-01-2018. SUJEET 3 ITA NO.4609/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