Lakhvir SIngh Sodhi, Uttrakhand V. ITO- 1, Kashipur

ITA 5757/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2741 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 31-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 09-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Section: 143(3)

Judgement Text

ITA NO. 5757/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 5757/DEL/2012 A.Y. : 200 8 - 0 9 SH. LAKHVIR SINGH SODHI, HOUSE NO. 33, WARD NO. 15, CHAKARPUR ROAD, BAZPUR (PAN: ANEPS6252K) VS. INCOME TAX OFFICER-1, KASHIPUR (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : SH. K. SAMPATH, ADVOCATE DEPARTMENT BY : SH. SATPAL SINGH D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, DEHRAD UN DATED 27.9.2012 PERTAINING TO ASSESSMENT YEAR 2008-09. 2. IN THIS CASE ASSESSMENT WAS FRAMED UNDER SECTION 143(3) OF THE I.T. ACT. ASSESSMENT WAS COMPLETED AFTER CERTAI N ADDITIONS AMOUNTING TO RS. 52,44,016/- AND NET TAX PAYABLE WA S FOUND AT RS. 24,79,208/-. 3. ASSESSEE FILED APPEAL BEFORE THE LD. COMMISSIONE R OF INCOME TAX (A). LD. COMMISSIONER OF INCOME TAX (A) HELD T HAT THE APPEAL WAS FILED BEYOND TIME AND SEVERAL NOTICES HAVE BEEN SENT TO THE ASSESSEE, BUT HAVE COME BACK UN-SERVED. IN VIEW OF THIS, LD. COMMISSIONER OF INCOME TAX (A) DID NOT CONDONE THE DELAY AND DID NOT CONSIDER THE GROUND RAISED BY THE ASSESSEE. 4. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPE AL BEFORE US. ITA NO. 5757/DEL/2012 2 5. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT NOTICE FROM THE LD. COMMISSIONER OF INCOME TAX (A) WAS NOT RECEIVED BY THE ASSESSEE. HE SUBMITTED THAT ON THE SAME ADDRESS NOTICE FROM I TAT HAS BEEN RECEIVED. HE FURTHER SUBMITTED THAT LD. COMMISSIONE R OF INCOME TAX (A) HAS NOT CONSIDERED THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. HE PRAYED THAT AN OPPORTUNITY MAY BE GIVE N TO THE ASSESSEE AND THE ISSUE MAY BE REMITTED TO THE FILE OF THE ASSESSING OFFICER. LD. DEPARTMENTAL REPRESENTATIVE ON THE OTH ER HAND SUPPORTED THE ORDER OF THE LD. COMMISSIONER OF INCO ME TAX (A). 6. UPON CAREFUL CONSIDERATION, WE FIND THAT INTERES T OF JUSTICE IN THIS CASE WILL BE SERVED, IF THE MATTER IS REMITTED TO THE FILE OF THE ASSESSING OFFICER. ACCORDINGLY, WE REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE ASSESSING OFFICER. NEEDLE SS TO ADD THAT THE ASSESSEE MAY BE GRANTED ADEQUATE OPPORTUNITY OF BE ING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. . ORDER PRONOUNCED IN THE OPEN COURT ON 31/7/2013, UP ON CONCLUSION OF HEARING. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - [ [[ [R.P. TOLANI R.P. TOLANI R.P. TOLANI R.P. TOLANI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 31/7/2013 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 5757/DEL/2012 3