Asha Rani Mendiratta, Hapur V. DCIT Circle, Bulandshahr

ITA 6063/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6094 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 15-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 43; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6063/DEL/2019 Assessment Years 2015-16 Smt. Asha Rani Mehandiratta, 1744, Shiv Puri, Hapur. vs. DCIT, Circle, Bulandshahr TAN/PAN: ABAPR9034L (Appellant) (Respondent) Appellant by: Shri Rajeev Saxena, Adv. Ms. Sumgla Saxena, Adv. Respondent by: Mrs. Suman Malik, Sr.D.R. Date of hearing: 23 06 2022 Date of pronouncement: 18 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een filed at th e in s tan ce o f th e assesse e ag ain st t h e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ap p eals), Gh azia b ad [‘CIT(A)’ in s h o rt] d ated 3 1 .05 .2 0 1 9 arisin g fro m th e assess men t o rd er d ated 1 2 .1 2 .20 1 7 p assed by th e Assessin g Offic er (AO) u n d er Sectio n 1 43 (3 ) o f th e In co me Tax Act, 1 9 6 1 (th e Act ) co n cern in g AY 20 1 5 -1 6 . 2 . Th e assesse e in its ap p eal h as c h allen g ed ad d it io n s o f Rs.7 7 ,4 1 ,1 1 0 /- ma d e b y th e Assessi n g Offic er cas t ing asp ersio n s o n th e g en u in en ess/wo rth in ess o f th e cred i to rs ap p earin g in th e b o ok s. 3 . Th e CIT(A) in th e firs t ap p eal h as p a ssed ex-p a rte o rd er and d en ied rel ie f to th e assess ee. I.T.A. No.6063/DEL/2019 2 4 . Heard an d p eru sed th e reco rd . 5 . On p eru sal o f th e o rd er o f th e CIT(A), it is n o ticed th at th e CIT(A) h as p assed ex-p a rte o rd er o n acco un t o f fai lu re o f th e assesse e to p ro sec u te th e ap p eal d es p ite fo u r o p p o rtunit ies . Th e CIT(A) h imsel f h a s n o ted th at th e CIT(A) h as resp ond ed to th e assesse e an d filed ad jo u rn men t le tt er s th ro u g h e-mail. Th e CIT(A) h o wev er rejected t h e ad jo u rn men t o n th e g ro u nd th at no med ica l cert ifica te h as b ee n filed to su b stan t iat e th e ad jou rn me n t req u est. Th e CIT(A) acco rd in g ly d ismissed t h e ap p eal o f th e assessee fo r wan t o f p ro secu tio n in th e lig h t o f th e d ecisio n ren dered b y th e Trib u n al in CIT vs . Mu lt ip la n In d ia Pvt. Ltd . , 3 8 ITD 3 2 0 (Del ). 5 . On merits , th e C IT(A) simp ly o b serv ed th at o n inq u iry co n d u cted by th e Assessin g Offi c er, th e g en u in en ess o f th e tran sac tio n s an d a l so th e cred itwo rth i n ess o f th e le tt ers are fo u nd u n v erifiab l e an d bo g u s. Th e CIT(A) simp ly p laced rel ian ce u p o n th e o b serv atio n s o f th e Assess in g Offi cer wi th o u t ad d in g an y th in g o f i ts o wn . At th e ti me o f h earin g , h o wev er it was sub mi tted o n b eh alf o f th e asse ssee th at th e l iab i li ty h as b een d isch arg ed b y way o f p ay men t o r b y way o f write b ack in th e s u b seq u en t assess men t y ears a n d th erefo re, th e t ax h as b een collect ed o n su ch cred it ev en tu al ly . 6 . Keep in g in min d th e assert io n s mad e o n b eh alf o f th e assesse e th at th e liab il ity h as b een written b ack /pai d an d also h av in g reg ard to th e fa ct th a t CIT( A) h as p assed ex- p a rte o rd er p rimari ly fo r wan t o f p ro secu tio n with o u t d ealin g on mer its , we co n sid er it ex p ed i en t to se t as id e t h e o rd er o f th e C IT(A) and resto re th e issu e b ack to th e fi le o f th e Assessin g Officer fo r su itab l e v eri fi ca ti o n o f fac ts o n fa ctu m o f rep ay men t an d / o r I.T.A. No.6063/DEL/2019 3 write b ack . 7 . With o u t an y ex p ressio n o n merits , we th u s resto re th e issu e b ack to th e fil e o f th e Assessin g Offi cer fo r fresh d et er min a tio n o f issu e in th e lig h t o f th e ev id en ces t h at may b e ad du ced b y th e assesse e an d su ch in fo rma tio n / ex p lan atio n p ro v id ed by the assesse e to th e Assessin g Officer. It s h all b e o p en to th e Assessing Officer to mak e s u ch in q u iry as ma y b e co n sid ered ex p ed ien t fo r d etermin at io n o f t h e issu e a fresh . T h e assesse e is ca u tio n ed to resp o n d to th e qu eries o f th e Assessi n g Officer in th is reg ard and ex ten d fu l l co -o p eratio n . Th e o rd er o f th e CIT(A) is th u s set as id e. 8 . In th e resu lt, th e ap p eal o f th e a ssessee is a llo we d fo r sta tis ti ca l p u rp o ses. Order pronounced in the open Court on 18/07/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat