Sh. Ranbir Singh, Meerut V. ITO, Meerut

ITA 4775/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77614 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SMT.,DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.4775/DEL/2013 ASSESSMENT YEAR : 2006-07 SHRI RANBIR SINGH, ITO, C-19, POLICE LINES, WARD-2 (2), C/O VINOD KUMAR GOEL, MEERUT. 282-BOUNDARY ROAD, CIVIL LINES, MEERUT. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.ATXPS ATXPS ATXPS ATXPS- -- -2746 2746 2746 2746- -- -E EE E APPELLANT BY : NONE. RESPONDENT BY : MS. MEENAKSHI VOHRA, SR. DR. ORDER PER TS KAPOOR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT(A) DATED 29.7.2013. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS PL ACED ON FILE. HOWEVER, ON FINDING THE ISSUES INVOLVED IN THE APPEAL TO BE OF INSIGNIFICANT AMOUNT AND ALSO ON ACCOUNT OF THE FACT THAT MATTER WAS DISPOSABLE EVEN WITHOUT THE PRESENCE OF LD AR, WE DECI DE TO DISPOSE OFF THE APPEAL AND THEREFORE THE ADJOURNMENT APPLIC ATION WAS REJECTED. THEREFORE, WITH THE HELP OF LD DR THE FACTS OF THE A PPEAL WERE ASCERTAINED AND IT WAS FOUND THAT ASSESSEE WAS AGGRIEVED WITH THE ACTION OF LD CIT(A) IN CONFIRMING THE ADDITION OF ` .1 LAKH ON ACCOUNT OF UN AVAILABILITY OF ASSESSEE TO EXPLAIN MARRIAGE EXPENSES AND FURTHER ITA NO4776/DEL/2013 2 THE ASSESSEE WAS AGGRIEVED WITH THE ACTION OF LD CIT(A) WHEREBY HE CONFIRMED THE ADDITION OF ` .80,000/- TAKEN AS LOAN ONE FROM SHRI RAMCHANDRA AND WITH THE PART CONFIRMATION OF DISALL OWANCE OF ` .15,000/- IN RESPECT OF DEPOSITS IN BANK ACCOUNT. FROM THE PAPER BOOK FILED BY ASSESSEE WE FIND AT PAGE 11 THAT ASSESSEE VIDE LET TER DATED 8.3.2010 HAD TRIED TO EXPLAIN THE DIFFERENCE OF ` .1 LAKH WHICH WAS NOT CONSIDERED BY THE ASSESSING OFFICER AND HE COMPLETED THE ASSESSMENT ON 11.3.2010. SIMILARLY, WE FIND THAT AN AMOUNT OF ` .80,000/- WAS TAKEN AS LOAN FROM ONE SHRI RAMCHANDRA, THE ASSESSING O FFICER HAD MADE THE ADDITION ON ACCOUNT OF NON PRODUCTION OF S UCH CREDITOR BEFORE ASSESSING OFFICER. AT PAGE 14, AN AFFIDAVIT OF SHRI RAM CHANDRA WAS PLACED WHEREIN HE HAD CONFIRMED TO HAVE GIVEN ` .80,000/- TO THE ASSESSEE OUT OF HIS RETIREMENT BENEFITS. DURING ASSESSMENT PROCEEDINGS, THE ASSESSEE HAD SUBMITTED THAT DUE TO PHYSI CAL DISABLEMENT OF SHRI RAMCHANDRA HE WAS NOT IN A POSITIO N TO PRODUCE HIM FOR EXAMINATION. THE THIRD GRIEVANCE OF ASSESSEE IS REGARDING CONFIRMATION OF ADDITION OF ` .15,000/-. THE ASSESSEE AT PAPER BOOK PAGE 5 HAD EXPLAINED THESE AMOUNTS WHICH THE ASSESSING O FFICER HAS NOT CONSIDERED. THEREFORE, IN VIEW OF THE ABOVE FACT S AND CIRCUMSTANCES WE ARE OF THE CONSIDERED OPINION THAT TH E CASE BE RE- ADJUDICATED BY ASSESSING OFFICER IN VIEW OF THE SUBMISSIO NS FILED BY THE ASSESSEE AND ASSESSING OFFICER SHOULD PASS A FRESH ORDER AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH DAY O F APRIL, 2014. SD/- SD/- (DIVA SINGH) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT.17.04.2014. HMS ITA NO4776/DEL/2013 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 3.2.2014 DATE OF DICTATION 9.4.2014 DATE OF TYPING 9.2.2014 DATE OF ORDER SIGNED BY 17.4.2014 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.