PUNIT JAIN, NEW DELHI V. ITO, WARD- 46(2), NEW DELHI

ITA 4768/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3085 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 26-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reason to believe
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO S 4768 TO 4773 /DEL/201 7 [A.Y. 20 0 8 - 0 9 TO 2013 - 14 ] SHRI PUNIT JAIN VS. THE I.T. O PROP. M/S KHAS VIHIDAM WARD 46 (2) 2740/1, ROSHAN PURA, NEW DELHI NAI SARAK, DELHI PAN : A AHPJ 1955 C [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 8 . 1 1 .2017 DATE OF PRONOUNCEMENT : 29 . 1 1 .2017 ASSESSEE BY : SHRI DINESH MOHAN SINHA, ADV REVENUE BY : SHRI ATIQ AHMED SR. DR ORDER THIS IS A BUNCH OF SIX APPEAL S FILED BY THE ASSESSEE , ALL ARIS ING OUT OF THE COMMON ORDER DATED 31/05/2017 OF T HE LD. CIT(A) - 16, NEW DELHI , FOR A.Y S . 2008 - 09 TO 2013 - 14. SINCE THE APPEALS PERTAIN TO SAME ASSESSEE INVOLVING IDENTICAL ISSUES AND WERE HEARD TOGETHER, THESE ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 2 ITA NO S . 4768 TO 4773 /DEL/201 7 2. GROUND NO. 1 TAKEN BY THE ASSESSEE IN ALL THE SIX APPEALS IS IDENTICAL. GROUND NO. 2 ALSO IS IDENTICAL IN ALL THE APPEALS EXCEPT FOR THE QUANTUM, WHICH VARIES. OUR DECISION IN ITA NO. 4768 FOR ASSESSMENT YEAR 2008 - 09 SHALL BE APPLICATION IN ALL OTHER FIV E APPEALS. 3. GROUNDS RAISED IN ITA NO. 4768 IS REPRODUCED HEREINBELOW FOR THE SAKE OF CONVENIENCE: THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN: 1. CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN INITI ATING PROCEEDINGS U/S 147/148 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] WITHOUT THERE BEING ANY PLAUSIBLE REASON TO BELIEVE LEADING TO ESCAPEMENT OF INCOME. 2. CONFIRMING THE ADDITION MADE TO THE RETURNED INCOME IN A S UM OF RS. 1,55,608/ - IN HOLDING THAT THE ASSESSEE HAS NOT PURCHASED ANYTHING AND HAS MERELY INFLATED HIS PURCHASES. 4. TO START WITH, WE WILL NARRATE THE FACTS OBTAINING IN ITA NO. 4768/DEL/2017 FOR A.Y. 200 8 - 0 9. LEGAL G ROUND RAISED BEFORE THE LD. CIT( A) WITH REGARD TO REOPENING OF THE ASSESSMENT IS AS UNDER: 3 ITA NO S . 4768 TO 4773 /DEL/201 7 O N THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2008 - 09 PASSED ON 18.03.2016 IS ILLEGAL, BAD IN LAW AND VOID AB INITIO FOR WANT OF I. CO MPLIANCE TO THE PROVISIONS OF SECTION 147 OF THE ACT II. COMPLIANCE TO THE PRINCIPLES OF NATURAL JUSTICE 5. FINDINGS OF THE LD. CIT(A) IN THIS REGARD IS REPRODUCED HEREINBELOW: THE LD. COUNSEL FOR THE ASSESSEE HAS NOT SUBMITTED ANY ARGUMENTS ON THIS ISSUE. THEREFOR E , THE SAME IS DISMISSED. 6. IT WAS ARGUED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE ASSESSEE HAS SUBMITTED HIS ARGUMENTS BUT THEY WERE NOT TAKEN COGNIZANCE BY THE LD. CIT(A). 7. ON THE OTHER HAND, THE LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 8. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ARGUED THAT HE HAD SUBMITTED HIS ARGUMENTS BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS S TATED OTHERWISE, IT WILL BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) WHO WILL DECIDE THE CASE DE NOVO AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE 4 ITA NO S . 4768 TO 4773 /DEL/201 7 ASSESSEE. THUS, GROUND NO. 1 ALONGWITH GROUND NO. 2 IS SET ASIDE TO THE FILE OF THE LD. CIT(A). ACCORDINGLY, GROUND NOS 1 AND 2 RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 10. NOW WE TAKE UP THE REST OF TH E APPEALS. THE ISSUES IN THE PRESENT APPEALS ARE IDENTICAL TO THE ISSUES RAISED BY THE ASSESSEE IN ITA NO. 4768/DEL/2017. THEREFORE, OUR ORDER RENDERED HEREINABOVE SHALL BE IDENTICALLY APPLICABLE TO THESE APPEALS AS WELL. ACCORDINGLY, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 11. TO SUM UP, I N THE RESULT, ALL THE SIX APPEAL S OF THE ASSESSEE IN ITA NO S . 4768 TO 4773 /DEL/201 7 ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 29 . 1 1 .2017. SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 29 TH NOVEMBER, 2017 VL/ 5 ITA NO S . 4768 TO 4773 /DEL/201 7 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI