Bijendra Kumar, Uttar Pradesh V. ITO, Shamli

ITA 5487/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6770 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 24-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S. K. TANDON
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ITA NO.5487/DEL/2016 ASSESSMENT YEAR : 2009-10 BIJENDRA KUMAR, S/O SHRI PREM SINGH, VILL.- GARHI ABDULLAH KHAN, DISTT. SHAMLI, UTTAR PRADESH. VS. ITO, WARD- 1(4), SHAMLI. PAN : ANOPB 5549 G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. K. TANDON, CA RESPONDENT BY : SHRI S. K. JAIN, SR.DR DATE OF HEARING : 01-02-2017 DATE OF PRONOUNCEMENT : 06-02-2017 O R D E R PER S.V. MEHROTRA, A.M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.07.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARNAGAR, U/S 147/144 OF THE INCOME TAX ACT, 1 961 (IN SHORT THE ACT) RELATING TO ASSESSMENT YEAR 2009-10. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING O FFICER, ON THE BASIS OF AIR INFORMATION, NOTICED THAT THE ASSESSEE HAD DEPO SITED RS.10,11,050/- IN HIS SAVINGS BANK ACCOUNT DURING THE PREVIOUS YEAR I .E. 2009-10 AND, ACCORDINGLY, QUERY LETTER WAS ISSUED TO THE ASSESSE E. IN COMPLIANCE TO THE NOTICE, THE ASSESSEE APPEARED AND FILED ADJOURNMENT APPLICATION AND 2 ITA NO.5487/DEL/2016 REQUESTED TO GRANT MORE TIME FOR COMPLIANCE WHICH W AS GRANTED BY ASSESSING OFFICER. SUBSEQUENTLY NONE APPEARED AND, THEREFORE, NOTICE U/S 148 WAS ISSUED TO THE ASSESSEE TO FILE RETURN OF IN COME. THE ASSESSEE FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS.1,57, 700/-; THE ASSESSING OFFICER PASSED ASSESSMENT ORDER U/S 147/144 OF THE ACT DETERMINING THE TOTAL INCOME AT RS.10,11,050/- AFTER MAKING AN ADDITION O F RS.8,53,350/-. LD. CIT(A) DISMISSED THE ASSESSEES APPEAL. 3. LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT TH E ASSESSMENT ORDER HAS BEEN PASSED FOR ASSESSMENT YEAR 2009-10 WHEREAS THE DEPOSITS, IN THE BANK, WERE DURING THE PREVIOUS YEAR 2009-10. HE, THEREFO RE, SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF ASSESSIN G OFFICER FOR PROPER APPRECIATION OF FACTS. LD. DR RELIED ON THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSED THE RECORD OF THE CASE. ADMITTEDLY, THE ASSESSING OFFI CER HIMSELF IN THE ASSESSMENT ORDER HAS REFERRED TO THE AIR INFORMATIO N RELATING TO PREVIOUS YEAR 2009-10 AND, THEREFORE, THE ADDITION COULD BE MADE ONLY IN ASSESSMENT YEAR 2010-11. SINCE THE ASSESSMENT ORDER HAS BEEN PASSED U/S 144, THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE T O RESTORE THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR RE-MARSHALLING TH E CORRECT FACTS. ACCORDINGLY, THE ORDERS OF LOWER REVENUE AUTHORITIE S ARE SET-ASIDE AND THE 3 ITA NO.5487/DEL/2016 MATTER IS RESTORED BACK TO THE FILE OF ASSESSING OF FICER FOR PASSING THE ASSESSMENT ORDER DE-NOVO . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH DAY OF FEBRUARY, 2017. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED : 06-02-2017. SUJEET 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