Sh. Purushotam Singh, Karnal V. ITO, Karnal

ITA 5388/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2775 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Revised return
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.5388/DEL/2016 ASSESSMENT YEAR : 2011-12 PURUSHOTAM SINGH, H.NO.1126, SECTOR- 13, URBAN ESTATE, KARNAL. VS. ITO, WARD- 2, KARNAL. PAN : ABOPS7779R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 28-12-2017 DATE OF PRONOUNCEMENT : 28-12-2017 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 01.08.2016 OF THE CIT(A), KARNAL RELATING TO ASSESS MENT YEAR 2011-12. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE ORDER OF THE LD. CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESS EE IN EX-PARTE ORDER PASSED BY HIM. 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE. NO PETITION SEEKING ADJOURNMENT OF THE CASE HAS BEEN F ILED. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 2 ITA NO.5388/DEL/2016 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 04.08.2011 DECLARING TOTAL INCOME OF RS.1,40,000/- AND AGRICULTURAL INCOME OF RS8,50,000/-. THE ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS OBSERVED THAT THE ASSESSE E HAS RECEIVED INTEREST ON ENHANCED COMPENSATION OF RS.2,09,69,598/- AND CLAIM ED THE SAME AS EXEMPT U/S 10(37) CLAIMING REFUND OF RS.20,35,582/- IN THE REV ISED RETURN OF INCOME. IN THE ORIGINAL RETURN OF INCOME FILED ON 04.08.2011, THE ASSESSEE HAD SHOWN INCOME FROM PROPERTY DEALINGS AT RS.1,40,000/- AND AGRICUL TURAL INCOME OF RS.8,50,000/-. DURING THE ASSESSMENT PROCEEDINGS, THE ASSESSEE FILED THE REVISED RETURN SHOWING INCOME AT RS.3,27,961/- AFTER CLAIMI NG DEDUCTION U/S 80C AT RS.1,00,000/- AND CLAIMED REFUND OF RS.20,35,582/-. THE ASSESSEE ALSO FILED EXPLANATION FOR REVISING HIS RETURN STATING THAT IN TEREST INCOME RECEIVED ON SAVINGS ACCOUNT AND ALSO INTEREST RECEIVED ON ENHAN CED COMPENSATION CLAIMED AS EXEMPT REMAINED TO BE SHOWN IN THE ORIGINAL RETU RN INADVERTENTLY. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT BY REJEC TING THE CLAIM OF EXEMPTION ON THE INTEREST RECEIVED ON ENHANCED COMPENSATION A ND BROUGHT TO TAX 50% OF THE SAME WHICH IS RELATED TO THIS YEAR. ACCORDINGL Y, HE MADE ADDITION OF RS.1,04,98,479/-. THE ASSESSING OFFICER FURTHER DI SALLOWED THE CLAIM OF DEDUCTION U/S 80C AT RS.1,00,000/- IN ABSENCE OF AN Y SUBMISSION OF PROOF OF DEDUCTION. 3 ITA NO.5388/DEL/2016 5. IN APPEAL, THE LD. CIT(A) DISMISSED THE APPEAL F ILED BY THE ASSESSEE DUE TO NON-SUBMISSION OF ANY DOCUMENT TO SUPPORT THE CLAIM OF THE ASSESSEE. 6. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US. 7. WE HAVE CONSIDERED THE ARGUMENTS ADVANCED BY THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTE D FACT THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) NOR FILED ANY WRITTEN SUBMISSION FOR WHICH THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE I N THE EX-PARTE ORDER PASSED BY HIM. CONSIDERING THE TOTALITY OF THE FACTS OF T HE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO GIVE AN OPPORTUNITY TO THE ASSESSE E TO SUBSTANTIATE HIS CASE. THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME HEA RING ITSELF I.E. ON THIS 28 TH DAY OF DECEMBER, 2017. SD/- SD/- (SUCHITRA KAMBLE) (R. K. P ANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28-12-2017. SUJEET 4 ITA NO.5388/DEL/2016 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