Appeal Details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 7892 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-04-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2005-2006
Appeal Filed On
13-07-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4976/DEL/2018 ASSESSMENT YEAR: 2005-06 H.H. BHAWANI SINGH, VS. DCIT, CIRCLE 22(1) (ALLEGED BIGGER HUF) NEW DELHI (THROUGH THAKUR NARAIN SINGH POWER OF ATTORNEY HOLDER, ON BEHALF OF KARTA), B-15, MAHARANI BAGH, NEW DELHI (PAN: ABAPS5843A) (APPELLANT) (RESPONDENT) ITA NO. 4977/DEL/2018 ASSESSMENT YEAR: 2005-06 H.H. BHAWANI SINGH, VS. DCIT, CIRCLE 22(1) (ALLEGED BIGGER HUF) NEW DELHI (THROUGH THAKUR NARAIN SINGH POWER OF ATTORNEY HOLDER, ON BEHALF OF KARTA), B-15, MAHARANI BAGH, NEW DELHI ITA NO. 4978/DEL/2018 ASSESSMENT YEAR: 2005-06 H.H. BHAWANI SINGH, VS. DCIT, CIRCLE 22(1) (THROUGH THAKUR NARAIN NEW DELHI SINGH POWER OF ATTORNEY HOLDER, ON BEHALF OF KARTA), B-15, MAHARANI BAGH, NEW DELHI (PAN: ABAPS5843A) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. KJS MEHTA, FCA REVENUE BY : SH. SL ANURAGI, SR. DR. 2 ORDER THE ASSESSEE HAS FILED THESE 03 APPEAL AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-13, NEW DELHI PERTAINING T O ASSESSMENT YEAR 2005-06. SINCE COMMON ISSUES ARE INVOLVED THER EIN, EXCEPT THE DIFFERENCE IN FIGURES, THE SAME ARE BEING DISPOSED OF BY A SINGLE CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE, BY DEALING WITH ITA NO. 4976/DEL/2018 (AY 2005-06) AND THE DECISION THE REOF WILL APPLY MUTATIS MUTANDIS IN OTHER TWO APPEALS ALSO. FOR THE SAKE OF CONVENIENCE, THE COMMON GROUNDS RAISED IN ITA NO. 4 976/DEL/2018 (AY 2005-06) ARE REPRODUCED AS UNDER:- I) THE LD. CIT(A) HAS ERRED BOTH ON FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE ACTION OF THE AO IN FRAMING ASSESSMENT AT A TOTAL INCOME OF RS. 8,54,420/- ON SUBSTANTIVE BASIS OF INCOME IN THE STATUS OF ALLEGED BIGGER HUF BY IGNORING THE FACT THAT MATTER RELATING TO STATUS OF APPELLANT IS PENDING BEFORE HONBLE DELHI HIGH COURT AND HONBLE SUPREME COURT HAS APPOINTED A RECEIVER CUM ADMINISTRATOR TO LOOK AFTER THE ESTATE OF LATE MAHARAJA MAAN SINGH. II) THE LD. CIT(A) HAS ERRED BOTH ON FACTS AND IN LAW IN CONFIRMING THE ACTION OF AO IN FRAMING 3 ASSESSMENT U/S. 147/143(3) WITHOUT ASSUMING VALID JURISDICTION. III) WITHOUT PREJUDICE TO GROUND NO. 1 AND 2 ABOVE THE APPELLANT OBJECTS TO THE ACTION OF LD. CIT(A) IN CONFIRMING THE ACTION OF AO IN ASSESSING INCOME UNDER THE HEAD HOUSE PROPERTY, OTHER SOURCES AND AGRICULTURAL INCOME ON THE BASIS OF CONJECTURE AND SURMISES. IV) THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEND THE GROUND OF APPEAL AT A LATER STAGE. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) HAS WRONGLY CONFIRMED THE ACTION OF THE ASSESSING OFFI CER IN FRAMING ASSESSMENT AT A TOTAL INCOME OF RS. 8,54,420/- ON S UBSTANTIVE BASIS OF INCOME IN THE STATUS OF ALLEGED BIGGER HUF BY I GNORING THE FACT THAT THE MATTER RELATING TO STATUS OF ASSESSEE IS PENDING BEFORE HONBLE DELHI HIGH COURT AND HONBLE SUPREME COURT HAS APPOINTED A RECEIVER CUM ADMINISTRATOR TO LOOK AFTER THE EST ATE OF LATE MAHARAJA MAAN SINGH. HE FURTHER SUBMITTED THAT LD. CIT(A) HAS ALSO ERRED IN LAW IN CONFIRMING THE ACTION OF AO IN FRAM ING ASSESSMENT U/S. 147/143(3) WITHOUT ASSUMING VALID JURISDICTION . IT WAS FURTHER SUBMITTED THAT WITHOUT PREJUDICE TO ABOVE, THE ASS ESSEE OBJECTS TO THE ACTION OF THE LD. CIT(A) IN CONFIRMING THE ACTI ON OF THE AO IN 4 ASSESSING INCOME UNDER THE HEAD HOUSE PROPERTY, OTH ER SOURCES AND AGRICULTURAL INCOME ON THE BASIS OF CONJECTURES AND SURMISES. IT WAS FURTHER SUBMITTED THAT THE ITAT, D BENCH, NEW DE LHI IN THE CASE OF LATE H.H. SIR SAWAI MAN SINGH (HUF) IN ITA NO. 849 TO 855/03 (AY 1981-82-82 TO 1986-87 AND 1989-90 AND IN THE ITAT D BENCH IN THE CASE OF H.H. BHAWANI SINGH (INDIVIDUAL) IN ITA NO. 5507 TO 5515/DEL/2017 (AYRS. 1977-78 TO 1982-83, 1987-88, 1 988-89 AND 1990-91) VIDE ORDER DATED 9.11.2005 HAS RESTORED TH E MATTER FOR FRESH ADJUDICATION AND THEREFORE, HE REQUESTED TO R ESPECTFULLY FOLLOW THE SAME RATIO, THE ISSUES INVOLVED IN THE PRESENT APPEAL MAY ALSO BE RESTORED BACK TO THE FILE OF THE AO FOR FRESH CONS IDERATION, AFTER THE DECISION OF THE HONBLE DELHI HIGH COURT. 4. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 5. AFTER HEARING BOTH THE PARTIES AND RESPECTFULLY FOLLOWING THE ITAT, D BENCH, NEW DELHI IN THE CASE OF LATE H.H . SIR SAWAI MAN SINGH (HUF) IN ITA NO. 849 TO 855/03 (AY 1981-82-82 TO 1986-87 AND 1989-90 AND IN THE ITAT D BENCH IN THE CASE OF H.H. BHAWANI SINGH (INDIVIDUAL) IN ITA NO. 5507 TO 5515/DEL/2017 (AYRS. 1977-78 TO 1982-83, 1987-88, 1988-89 AND 1990-91) VIDE ORDE R DATED 9.11.2005 AND KEEPING IN VIEW OF THE DECISION OF TH E HONBLE SUPREME COURT OF INDIA WHEREIN THE HONBLE COURT HA S APPOINTED A RECEIVER CUM ADMINISTRATOR TO LOOK AFTER THE STATE OF LATE MAHARAJA MAAN SINGH AND IN VIEW OF THE PENDENCY OF CIVIL SU IT BEFORE THE HONBLE DELHI HIGH COURT RELATING TO DETERMINATION OF STATUS OF THE 5 ASSESSEE, I RESTORED BACK THE MATTER FOR FRESH ADJU DICATION TO THE FILE OF THE ASSESSING OFFICER, AFTER THE DECISION OF THE HONBLE DELHI HIGH COURT. 6. IN THE RESULT, ALL THE 03 APPEALS OF THE ASSES SEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 23-04-2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED :23-04-2019 SR BHATANGAR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.
