Kuldip Singh, Delhi V. ITO, New Delhi

ITA 5682/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6845 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ITA NO.5682/DEL/2016 ASSESSMENT YEAR : 2006-07 KULDIP SINGH, K-1, SHAM NAGAR, DELHI. VS. ITO, WARD- 26(2), NEW DELHI. PAN : AAYPS 3204 N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAK CHOPRA, FCA RESPONDENT BY : SHRI S. K. JAIN, SR.DR DATE OF HEARING : 25-01-2017 DATE OF PRONOUNCEMENT : 31-01-2017 O R D E R PER S.V. MEHROTRA, A.M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 09.03.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-15, DELHI, U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) RELATING TO ASSESSMENT YEAR 2006-07. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING O FFICER RECEIVED INFORMATION FROM DIRECTOR OF ENFORCEMENT THROUGH O/ O DGIT (INV.), NEW DELHI THAT TWO PERSONS NAMELY, SHRI BHUPENDER SINGH , S/O SHRI AMAR SINGH AND SHRI RAVINDER PAL SINGH ANAND, S/O SHRI JASBIR SINGH WERE APPREHENDED ON 01.03.2006 AT BHOLATH, DIST. KAPUTHA LA, PUNJAB BY PUNJAB POLICE UNDER SUSPICIOUS CIRCUMSTANCES AND INDIAN CU RRENCY TOTALING TO 2 ITA NO.5682/DEL/2016 RS.6,42,000/- WAS RECOVERED AND SEIZED FROM THEM. THE MONEY WAS HANDED OVER TO E.D.. SHRI RAVINDER PAL SINGH ANAND, INTER-ALIA, STATED BEFORE E.D. THAT HE WAS WORKING AS A DRIVER WITH SHRI KULDIP SI NGH AND THE SEIZED AMOUNT BELONGED TO SHRI KULDIP SINGH, WHICH WAS TO BE DELIVERED TO SOME PERSON IN BHOLATH UNDER INSTRUCTIONS FROM HIS EMPLO YER SHRI KULDIP SINGH. THE ASSESSING OFFICER AFTER DISCUSSION MADE AN ADDI TION OF RS.6,42,000/- IN THE HANDS OF SHRI KULDIP SINGH. LD. CIT(A) DISMISS ED THE ASSESSEES APPEAL EX-PARTE. 3. LD. COUNSEL SUBMITTED THAT NO PROPER OPPORTUNITY WAS AFFORDED TO THE ASSESSEE BY LD. CIT(A) AND, THEREFORE, THE MATTER M AY BE RESTORED BACK TO LD. CIT(A). 4. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND HAVE PERUSED THE RECORD OF THE CASE. LD. CIT(A) HAS GIV EN THE DETAILS OF NOTICES SENT TO ASSESSEE AS UNDER :- S.NO. DATE OF NOTICE DATE OF COMPLIANCE REMARKS 1. 04.08.2014 19.08.2014 NONE ATTENDED 2. 01.09.2014 11.09.2014 NONE ATTENDED 3. 22.12.2014 19.01.2015 NOTICE RETURNED UNSERVED W ITH POSTAL REMARKS MAKAN BAN RAHA HAI 4. 30.01.2015 19.02.2015 NOTICE RETURNED UNSERVED W ITH POSTAL REMARKS MAKAN BAN RAHA HAI HOWEVER, NOTICE DATED 20.02.2015 FIXING THE DATE OF HEARING ON 09.03.2015 WAS SENT TO THE A.O. FOR ENSURING THE SE RVICE. THE A.O.S REPORT IN THIS RESPECT IS REPRODUCED AS UNDER :- SUB: APPEAL IN THE CASE OF SH. KULEEP SINGH, PAN A AYUPS3204N, APPEAL NO.269/13-14, NEW APPEAL NO.1825/14-15 FOR A.Y. 200 6-07 SERVICE OF NOTICE REG. 3 ITA NO.5682/DEL/2016 IN REFERENCE TO ABOVE SUBJECT IT IS SUBMITTED THAT THE NOTICE U/S 250 DATED 20/02/2015 COULD NOT BE SERVED UPON THE ASSESSEE AS HE HAS LEFT THE PREMISES AND GONE TO CANADA PERMANENTLY. NOTICE SERVER HAS GIVEN HIS REPORT MARKED BACK OF THE NOTICE. I AM RETURNING THE ORIGINAL NOTICE FOR TAKING APP ROPRIATE ACTION AT YOUR END. 5. FROM THE ABOVE SEQUENCE OF EVENTS, IT IS EVIDENT THAT ASSESSEE COULD NOT BE SERVED WITH THE NOTICE AND UNDER SUCH CIRCUM STANCES, IN ORDER TO IMPART SUBSTANTIAL TO ASSESSEE, IT WOULD BE INTERES T OF JUSTICE TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) TO AFFORD ONE MORE OPPORTUNITY TO ASSESSEE. I DIRECT ACCORDINGLY. THE ASSESSEE IS D IRECTED TO AVAIL THIS OPPORTUNITY BY FULLY CO-OPERATING WITH THE DEPARTME NT IN DISPOSAL OF APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JANUARY, 2017. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED : 31-01-2017. 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