Bhuwan Prakash Juyal, Roorkee V. ITO, Roorkee

ITA 5552/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7130 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: TILAK RAJ
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA NOS.5552 &5553/DEL/2013 ASSESSMENT YEAR : 2009-10 BHUWAN PRAKASH JUYAL, C/O TILAK RAJ ADVOCATE, GANDHI VATIKA CIVIL LINES, ROORKEE. PAN: AGDPG8412G VS. ITO, WARD-I, AAYAKAR BHAWAN, ROORKEE. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI TILAK RAJ, ADVOCATE DEPARTMENT BY : SHRI S.K. JAIN, DR DATE OF HEARING : 18.07.2016 DATE OF PRONOUNCEMENT : 18.07.2016 ORDER PER R.S. SYAL, AM: THESE TWO APPEALS FILED BY THE ASSESSEE ARE RECALL ED MATTERS INASMUCH AS THE EARLIER COMBINED EX PARTE ORDER PASSED BY THE TRIBUNAL ITA NOS.5552&5553/DEL/2013 2 WAS SUBSEQUENTLY RECALLED VIDE ORDER DATED 24.5.201 6 IN MA NOS.345 & 346/DEL/2015. 2. WITHOUT GOING INTO UNNECESSARY DETAILS, IT IS NO TICED THAT THE ASSESSEE IS AN EMPLOYEE WHOSE ASSESSMENT WAS COMPLE TED U/S 144 DETERMINING THE TOTAL INCOME AT RS.6,87,850/- AS AG AINST THE RETURNED INCOME OF RS.4,09,650/-. THE LD. CIT(A) CONFIRMED THE ADDITIONS BY PASSING THE IMPUGNED ORDER EX PARTE . THE OTHER APPEAL IS AGAINST THE IMPOSITION OF PENALTY U/S 271(1)(C) OF THE ACT PURS UANT TO THE ADDITIONS MADE IN THE QUANTUM PROCEEDINGS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE LD. AR SUBMITTED THE REASON S WHICH LED TO THE PASSING OF THE ASSESSMENT ORDER U/S 144 AND THE IMP UGNED ORDER EX PARTE . WE ARE SATISFIED WITH THE SAME. WITHOUT GOING I NTO THE MERITS OR OTHERWISE OF THE ADDITIONS MADE/PENALTY CONFIRMED, WE SET ASIDE THE IMPUGNED ORDERS AND REMIT THE MATTER TO THE FILE OF AO FOR MAKING DENOVO ASSESSMENT AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING ITA NOS.5552&5553/DEL/2013 3 HEARD TO THE ASSESSEE AND, THEREAFTER, CONSIDERING THE QUESTION OF IMPOSITION OR OTHERWISE OF PENALTY U/S 271(1)(C) OF THE ACT. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18.07.201 6. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 18 TH JULY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.