Mr. Seva Singh, New Delhi V. ITO, New Delhi

ITA 4720/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6807 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 02-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bogus purchase
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NOS.4720/DEL/2016 ASSESSMENT YEAR : 2006-07 MR. SEVA SINGH, PROP. M/S SHAKTI BUSINESS SYSTEM, BQ-25, WEST SHALIMAR BAGH, NEW DELHI 110 088. PAN: AAXPS6751R VS. ITO, WARD 33(3), , NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAMESH GOEL, CA DEPARTMENT BY : NONE DATE OF HEARING : 01.11.2016 DATE OF PRONOUNCEMENT : 01.11.2016 ORDER THIS APPEAL BY THE ASSESSEE RELATING TO THE ASSESS MENT YEAR 2006-07 ARISES OUT OF THE EX PARTE ORDER DT. 28.6.2016 PASSED BY THE LD. CIT(A) DISMISSING THE APPEAL OF THE ASSESSEE. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE REVE NUE. AN ADJOURNMENT APPLICATION HAS BEEN MOVED EN BLOC FOR ALL THE CASES FIXED BEFORE THE BENCH TODAY. THE ASSESSEE OBJECTED TO T HE GRANT OF ITA NO.4720/DEL/2016 2 ADJOURNMENT. I AM, THEREFORE, PROCEEDING TO DISPOS E OF THE APPEAL EX- PARTE QUA THE DEPARTMENT. 3. IT HAS BEEN NOTICED ABOVE THAT THE ASSESSMEN T WAS FRAMED U/S 147 READ WITH SECTION 143(3) OF THE ACT MAKING AN ADDIT ION OF RS.9,66,469 ON ACCOUNT OF BOGUS PURCHASES. THE ASSESSEE REMAINE D UNREPRESENTED BEFORE THE LD. CIT(A). I AM SATISFIED WITH THE REA SONS OF THE ASSESSEES ABSENCE BEFORE THE LD. FIRST APPELLATE AUTHORITY. W ITHOUT GOING INTO THE MERITS OF THE CASE, I DEEM IT EXPEDIENT TO SET ASID E THE IMPUGNED ORDER AND REMIT THE MATTER TO THE LD. CIT(A) FOR PASSING A FRESH ORDER AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE . IT IS HEREBY ORDERED ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 01.11.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 01.11.2016. DK ITA NO.4720/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.