M/s. P.K. Mittal (HUF), New Delhi V. ITO, New Delhi

ITA 6029/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6875 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 16-02-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 06-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL SENIOR
• Assessee Lawyers: P K MISRA
• Section: 142(1); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-I : NEW DELHI) BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.6029/DEL./2015 (ASSESSMENT YEAR : 2004-05) M/S. P.K. MITTAL (HUF), VS. ITO, WARD 51 (3), 8/33, FIRST FLOOR, W.E.A. KAROL BAGH, NEW DELHI. NEW DELHI 110 005. (PAN : AAGHP0031C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.K. MISRA, CA REVENUE BY : SHRI ROBIN RAWAL, SENIOR DR DATE OF HEARING : 17.02.2016 DATE OF PRONOUNCEMENT : 18.02.2016 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (APPEALS) DATED 05.10.2015. 2. AT THE OUTSET, LD. AR CONTENDED THAT THE ASSESSE E HAS TAKEN THE GROUND BEFORE THE CIT (A) THAT THE ASSESSMENT FRAMED U/S 147/148 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER THE ACT) IS VOID AB INITIO AND NO PR OPER SERVICE OF THE NOTICE HAS TAKEN PLACE ON THE ASSESSEE. THE CIT (A) HAS NOT GIVEN A NY FINDING NEITHER ON THE VALIDITY OF THE ASSESSMENT NOR ON THE VALIDITY OF THE SERVICE O F THE NOTICE U/S 148. THE LD. DR WAS ALSO FAIR ENOUGH TO CONCEDE THAT THE ASSESSEE HAS T AKEN GROUND NO.1 TO THIS EFFECT BEFORE THE CIT (A) BUT THE CIT (A) HAS NOT GIVEN ANY FINDI NG. 3. I HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MADE BY BOTH THE PARTIES AND HAVE GONE THROUGH THE ORDERS OF THE TAX AUTHORITIES BELO W. I NOTED THAT THE ASSESSEE HAS TAKEN ITA NO.6029/DEL./2015 2 GROUND NO.1 BEFORE THE CIT (A) TO THE EXTENT THAT T HE ASSESSMENT ORDER FRAMED BY THE AO IS BAD IN LAW AND ON FACTS OF THE CASE, THE ASSE SSEE MADE SUBMISSIONS BEFORE THE CIT (A) IN THIS REGARD ABOUT THE NON-SERVICE OF THE NOTICE ISSUED U/S 148 DATED 29.03.2011, NOTICE ISSUED U/S 142(1) DATED 24.08.20 11 AND NON-SERVICE OF THE SHOW CAUSE NOTICE DATED 12.10.2011. I NOTED THAT THE CI T (A) EVEN THOUGH DID NOT DISPOSE OF THIS GROUND BUT OBSERVED THAT GROUND NO.1 IS GENERA L IN NATURE. IN MY OPINION, GROUND TAKEN BY THE ASSESSEE IS A LEGAL GROUND AND GOES TO THE BASIC FOUNDATION OF THE VALIDITY OF THE ASSESSMENT. I, THEREFORE, IN THE INTEREST O F JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF THE CIT (A) AND RESTORE THIS ISSUE TO THE FILE OF THE CIT (A) WITH THE DIRECTION THAT CIT (A) SHALL DECIDE THIS GROUND IN ACCORDANCE WITH LAW. 4. SINCE I HAVE ALREADY RESTORED THE GROUND REGARDI NG THE VALIDITY OF THE SERVICE OF THE NOTICE TO THE FILE OF THE CIT (A), THEREFORE, I N THE INTEREST OF JUSTICE, I RESTORE ALL OTHER GROUNDS I.E. GROUNDS NO.3, 4 & 5 TAKEN BY THE ASSESSEE TO THE FILE OF THE CIT (A) WITH THE DIRECTION THAT CIT (A) SHALL DECIDE THESE GROUNDS AFRESH IN ACCORDANCE WITH LAW AFTER HEARING AND GIVING PROPER OPPORTUNITY TO THE ASSESSEE BY PASSING A SPEAKING ORDER. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS RESTORED TO THE FILE OF THE CIT (A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS STA TISTICALLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF FEBRUARY, 2016. SD/- (P.K. BANSAL) ACCOUNTANT MEMBER DATED THE 18 TH DAY OF FEBRUARY, 2016 TS ITA NO.6029/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-17, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.