Rajendra Prasad, Noida V. ITO, Ward- 3(1), Noida

ITA 5986/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9989 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SOBHIT TIWARI S
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 5986/DEL/2018 ASSESSMENT YEAR: 2010-11 RAJENDRA PRASAD, VS. ITO, WARD 3(1), F-106, SECTOR-27, NOIDA NOIDA (PAN: ADBPP5376O) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. ROHIT TIWARI & SH. SOBHIT TIWARI, ADVOCATES REVENUE BY : SH. SL ANURAGI, SR. DR. ORDER THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORDE R DATED 28.6.2018 OF THE LD. CIT(A)-I, NEW DELHI PERTAININ G TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- I) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE ORDER PASSED BY CIT(A) IS BAD IN LAW. II) THAT ON FACT AND CIRCUMSTANCES OF THE CASE AND IN LAW, LD. CIT(A) ERRED IN NOT ADMITTING THE APPEAL O F THE APPELLANT BY APPLICATION OF SECTION 249(4)(B) O F THE INCOME TAX ACT, 1961. 2 III) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN NOT PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE APPELLANT. IV) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE AO ERRED IN NOT PROVIDING SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE APPELLANT IN ORDE R TO EXPLAIN THE MATTER BEFORE HIM. V) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE AO AND LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 18,70,500/- WITHOUT APPRECIATING THE FACT THAT THE ASSESSEE HAS PROVIDED VALID EXPLANATION OF THE AMOUNT DEPOSITED IN THE BANK ACCOUNT. THAT THE APPELLANT RESERVES ITS RIGHT TO ADD, ALTE R, AMEND OR WITHDRAW ANY GROUND OF APPEAL EITHER BEFORE OR AT THE TIME OF HEARING OF THIS APPEAL. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEAT ED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS STATED THAT AO AS WELL AS LD. CIT(A) HAVE DECIDED THE ISSU ES IN DISPUTE AGAINST THE ASSESSEE WITHOUT GIVING FULL OPPORTUNI TY TO THE ASSESSEE FOR SUBSTANTIATING HIS CLAIM BEFORE THEM. HE FUR THER SUBMITTED THAT 3 ASSESSEE IS IN POSSESSION OF THE RELEVANT EVIDENCES WHICH HAVE ALREADY BEEN FILED BEFORE THE REVENUE AUTHORITIES, BUT THE SAME WERE NOT PROPERLY CONSIDERED BY THEM. IT WAS FURTHER S UBMITTED THAT AO HAS PASSED THE EXPARTE ORDER DATED 21.12.2017 U/S. 144/147 OF THE ACT AND SIMILARLY, LD. CIT(A) HAS ALSO PASSED THE N ON-SPEAKING ORDER ON THE ISSUES IN DISPUTE. THEREFORE, HE REQUESTED THAT THE ISSUES IN DISPUTE MAY BE SENT BACK TO THE AO TO EXAMINE ALL T HE EVIDENCES ON THE ISSUE IN DISPUTE BECAUSE ALL THESE EVIDENCES AR E REQUIRED THOROUGH INVESTIGATION AT THE LEVEL OF THE AO. 4. LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION ON THE REQUEST OF THE ASSESSEES COUNSEL. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. AFTER PERUSING THE RELEVANT RECORDS AVAILABLE WITH ME ALO NGWITH THE ORDERS OF THE REVENUE AUTHORITIES, I AM OF THE CONSIDERED VIEW THAT THE EVIDENCES FILED BY THE ASSESSEE ON THE ISSUE IN DIS PUTE FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE ARE REQUIR ED THOROUGH INVESTIGATION AT THE LEVEL OF THE AO. THEREFORE, I SSUES IN DISPUTE ARE SENT BACK TO THE FILE OF THE AO WITH THE DIRECTION S TO THOROUGHLY EXAMINE THE EVIDENCES FILED BY THE ASSESSEE AND D ECIDE THE ISSUES IN DISPUTE AFRESH, AFTER GIVING ADEQUATE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE AND PASS A SPEAKING ORDER. THE ASS ESSEE IS ALSO DIRECTED NOT TO TAKE ANY UNNECESSARY ADJOURNMENT A ND PRODUCE ALL THE DOCUMENTS TO SUBSTANTIATE HIS CLAIM BEFORE THE AO. 4 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 02-04-2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DT. 02.04.2019 SR BHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES