Gaurav Gupta, Delhi V. ITO, Ward-36(4), New Delhi

ITA 5758/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0793 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5758/DEL/2018 ASSESSMENT YEAR: 2010-11 GAURAV GUPTA, E-18, MODEL TOWN, DELHI. PAN: AIQPG8352F VS. ITO, WARD-36(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AKSHAT JAIN, FCA REVENUE BY : MS RAKHI VIMAL, SR. DR DATE OF HEARING : 14.03.2019 DATE OF PRONOUNCEMENT : 27.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 18 TH JANUARY, 2018 OF THE CIT(A)-12, NEW DELHI, RELATING TO ASSES SMENT YEAR 2010-11. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) CONFIRMING THE VARIOUS ADDITIO NS MADE BY THE ASSESSING OFFICER AND ALSO UPHOLDING THE REASSESSME NT PROCEEDINGS U/S 147 OF THE IT ACT. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. THE CASE OF THE ASSESSEE WAS REOPENED BY ISSUE OF NOTICE U/S 148 OF THE ACT. THE ASSESSING OFFICER, IN ITA NO.5758/DEL/2018 2 THE ORDER PASSED U/S 143(3)/147 MADE ADDITION OF RS .25,95,324/- ON ACCOUNT OF CLIENT CODE MODIFICATION AND ANOTHER AMOUNT OF RS.25,953/- BEING THE COMMISSION PAID FOR ARRANGING THE ENTRY FOR CLIENT CODE MODIFICATION. THUS, THE ASSESSING OFFICER DETERMINED THE TOTAL INCOME AT RS.27,97,547/- AS AG AINST THE RETURNED INCOME OF RS.1,76,270/-. 4. IN APPEAL, THE LD.CIT(A) CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE BEFORE THE CIT(A) DESPITE SERVICE OF NOTICE, THE LD . CIT(A) SUSTAINED THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST OF JUSTICE THE ASSESS EE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE HIS CASE. CONSIDERING THE TOTALITY OF THE FACTS AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE O F THE LD.CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBS TANTIATE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY D IRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT F AILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOL D AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. ITA NO.5758/DEL/2018 3 7. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- (R.K. PANDA) ACCOUN TANT MEMFBER DATED: 27 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI