SATCHIT KUMAR, NEW DELHI V. ITO, WARD- 14(2), NEW DELHI

ITA 5679/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3180 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5679/DEL/2018 ASSESSMENT YEAR: 2013-14 SATCHIT KUMAR, B-64, GREATER KAILASH PART I, NEW DELHI. PAN: AFIPK9190E VS. ITO, WARD-14(2), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 21.02.2019 DATE OF PRONOUNCEMENT : 26.02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26 TH JUNE, 2018 OF THE CIT(A)-36, NEW DELHI, RELATING TO ASSESSMENT YE AR 2013-14. 2. AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSE SSEE SEEKING ADJOURNMENT OF THE CASE ON THE GROUND OF ILLNESS. HOWEVER, CONSID ERING THE FACT THAT THE LD.CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS NOT DECIDED THE ISSUE ON MERIT, THER EFORE, THE ADJOURNMENT APPLICATION IS REJECTED AND THE MATTER IS BEING DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. ITA NO.5679/DEL/2018 2 3. AFTER HEARING THE LD. DR AND PERUSING THE ORDERS OF THE AUTHORITIES BELOW, I FIND THE ASSESSEE IS AN INDIVIDUAL AND DERIVES INCOME FR OM SALARY FROM M/S KROSS DIAMONDS PVT. LTD. HE FILED HIS RETURN OF INCOME ON 23 RD JULY, 2013 DECLARING AN INCOME OF RS.1,80,000/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND STATUTORY NOTICES WERE ISSUED FROM TIME TO TIME IN RESPONSE TO WHICH THE AR OF THE ASSESSEE APPEARED BEFORE THE ASSESSING OFFICER AND FILED THE REQUISITE DETAILS. THE ASSESSING OFFICER COMPLETED ASSESSMENT U/S 143(3) O N 29 TH MARCH, 2016 DETERMINING THE TOTAL INCOME AT RS.8,20,000/- WHERE HE MADE ADD ITION OF RS.6,40,000/- U/S 69 OF THE IT ACT ON ACCOUNT OF CASH DEPOSIT INTO BANK ACC OUNT MAINTAINED WITH AXIS BANK. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD.CIT(A) IN THE EX PARTE ORDER, DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. CONSIDERING THE TOTALITY OF THE FACTS AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE AND DECIDE THE IS SUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE HIS CASE FAILING WHICH THE LD.CIT(A) SHALL PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. ITA NO.5679/DEL/2018 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 6.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 26 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI