Naresh Kumar, Panipat V. ITO, Ward-3, Panipat

ITA 591/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9248 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Non compliance
• Section: 142(1); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER ITA NO.591/DEL/2019 ASSESSMENT YEAR: 2010-11 SH. NARESH KUMAR S/O TELU RAM, H. NO.-135-136, SECTOR 13-17, HUDA, G. T. ROAD, PANIPAT PAN NO.BIRPK5165J VS INCOME TAX OFFICER WARD -3 PANIPAT (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S. L. ANURAGI, SR. DR DATE OF HEARING: 03/07/2019 DATE OF PRONOUNCEMENT: 08/07/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 13.11.2018 OF THE CIT(A), KARNAL RELATI NG TO A. Y. 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. THE NOTICE ISSUED BY THE REGISTRY THROUGH RPAD WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH RE MARKS LEFT. THE ASSESSEE HAS NOT INTIMATED THE CHANGED ADDRESS, IF ANY. I, THEREFORE, PROCEED TO DECIDE THE APPEAL ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. PAGE | 2 3. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN SUSTA INING THE ADDITION OF RS.11,27,000/- MADE BY THE ASSESSING OF FICER ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS IN THE BANK AC COUNTS. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT ON THE BAS IS OF AIR INFORMATION THAT ASSESSEE HAS MADE CASH DEPOSITS OFRS.11,27,000/- IN HIS SAVINGS BANK ACCOUNT MAINTA INED WITH PUNJAB NATIONAL BANK, P.O BALLAH, KARNAL DURING THE YEAR UNDER CONSIDERATION, PROCEEDINGS U/S. 147 OF THE AC T WERE INITIATED AND NOTICE U/S. 148 WAS ISSUED TO THE ASS ESSEE. DESPITE SERVICE OF THE NOTICE U/S. 148 AS WELL AS N OTICE U/S. 142(1) THERE WAS NON COMPLIANCE FROM THE SIDE OF TH E ASSESSEE. THE ASSESSING OFFICER, THEREFORE, COMPLETED THE ASS ESSMENT U/S.1 44 OF THE ACT DETERMINING THE TOTAL INCOME AT RS.11,27,000/-. SINCE NONE APPEARED BEFORE THE CIT( A) HE DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE PERUSED THE RECORD AND HEARD THE LD. DR. IT IS AN ADMITTED FACT THAT BOTH THE ASSESSING OFFICER AND T HE CIT(A) HAVE PASSED EXPARTE ORDER DUE TO NON COOPERATION FR OM THE SIDE OF THE ASSESSEE. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE I DEEM IT P ROPER TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBS TANTIATE HIS PAGE | 3 CASE. THE ASSESSING OFFICER SHALL DECIDE THE ISSUE AS PER LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFO RE THE ASSESSING OFFICER AND COOPERATE IN COMPLETION OF TH E ASSESSMENT. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 08.07.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 08.07.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 01.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.07.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 08.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER