RAM NIWAS JAIN, NEW DELHI V. ITO, WARD- 37(4), NEW DELHI

ITA 5932/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9946 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SANJAY KUMAR JAINADV
• Keywords: Set aside
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-5932/DEL/2018 ( ASSESSMENT YEAR: 2010-11) RAM NIWAS JAIN A-3/65, SECTOR-5, ROHINI, NEW DELHI PAN : AGAPJ9481A VS ITO, WARD-37(4) NEW DELHI ASSESSEE BY SHRI SANJAY KUMAR JAIN,ADV. REVENUE BY SHRI S.L.ANURAGI , SR . DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-13, NEW DEL HI DATED 29.06.2018 FOR ASSESSMENT YEAR 2010-11. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED TWO ISSUE S NAMELY CONFIRMATION OF ADDITION BY THE CIT(A) OF RS . 7,45, 118/- U/S 68 OF THE ACT AND ADDITION OF RS. 11,184/ - U/S 80C OF THE ACT. 3. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSE E SUBMITTED THAT IT WILL BE OBSERVED FROM PARA 5.3 AT PAGE 4 OF CIT(A)S ORDER THAT THE ASSESSEE FILED DETAILS OF D EBTOR SHRI ABHAY KUMAR PANDEY SUCH AS PAN AND CONFIRMATION A ND THE DATE OF HEARING 01.04.2019 DATE OF PRONOUNCEMENT 01.04.2019 2 ITA N O. 5932/DEL/2018 ASSESSEE ALSO FILED EVIDENCES TOWARDS PAYMENT OF LI C WHICH WERE NOT ADMITTED BY THE CIT(A) ON THE GROUND THAT THEY WERE FRESH EVIDENCES WHICH WERE NOT FILED BEFORE TH E AO AND THEREFORE COULD NOT BE ENTERTAINED BY HIM. HE SUBMI TTED THAT THE ORDER OF THE CIT(A) SHOULD BE SET ASIDE AND THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) F OR ADJUDICATING THE ISSUES INVOLVED IN THE APPEAL AFTE R CONSIDERING THE EVIDENCES FILED BEFORE THE CIT(A) W HICH COULD NOT BE FILED BEFORE THE AO. 4. THE LD. DR HAD NO OBJECTION TO REMANDING THE MAT TER TO THE FILE OF THE CIT(A) FOR ADJUDICATING THE ISSUES INVOLVED IN THE APPEAL AFTER CONSIDERING THE FRESH EVIDENCES FI LED BY THE ASSESSEE. 5. IN THE ABOVE CIRCUMSTANCES, WE SET ASIDE THE ORD ER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE F OR ADJUDICATING THE ISSUES INVOLVED IN THE APPEAL AFTE R TAKING INTO CONSIDERATION THE FRESH EVIDENCE WHICH WERE N OT FILED BY THE ASSESSEE BEFORE THE AO. THUS, THE GROUNDS OF AP PEAL OF THE ASSESSEE IS ALLOWED FOR THE STATISTICAL PURPOSE S. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG IN THE PRESENCE OF THE PARTIES ON 1 ST APRIL, 2019. SD/- (N.S.SAINI) ACCOUNTAN T MEMBER DATED: 01.04.2019 3 ITA N O. 5932/DEL/2018 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING 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 WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER