Prakash Singh, Ghaziabad V. ITO, Ward-2(1), Ghaziabad

ITA 6292/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7620 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard
• Section: 69

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 6 2 92 /DEL/201 8 [ASSESSMENT YEAR: 2 0 09 - 10 ] SHRI PRAKASH SINGH VS. THE I.T.O, VILLAGE BEHTA, HAZIPUR W ARD 2 (1 ) GHAZIABAD GHAZIABAD PAN: CQUPS 5354 K [APPELLANT] [RESPONDENT] DATE OF HEARING : 22 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 2 4 .0 4 .201 9 ASSESSEE BY : SHRI MAYANK PATWARI, C A. REVENUE BY : S HRI S .L. ANURAGI , SR. DR ORDER PER N .K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] 1, NOIDA DATED 29 .0 6 .2018 PERTAINING TO A.Y 20 09 - 10 . 2 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 19 LAKHS MADE BY THE ASSESSING OFFICER U/S 69 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER R EFERRED TO AS 'THE ACT'. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT AS PER AIR INFORMATION, THE ASSESSING OFFICER CAME TO KNOW THAT THE ASSESSEE HAS DEPOSITED CASH IN HIS S AVINGS BANK ACCOUNT AMOUNTING TO RS. 35 LAKHS. ACCORDINGLY, ASSESSMENT WA S REOPENED AND STATUTORY NOTICES WERE ISSUED AND SERVED UPON THE ASSESSEE. IN RESPONSE, NO RETURN WAS FILED BY THE ASSESSEE NOR ANY COMPLIANCE WAS MADE AND THE ASSESSING OFFICER WAS LEFT WITH NO CHOICE BUT TO FRAME THE ASSESSMENT EXPARTE U/S 1344 OF THE A CT. HOWEVER, WHILE EXAMINING THE BANK STATEMENT, THE ASSESSING OFFICER NOTICED THAT ONLY RS. 19 LAKHS HAVE BEEN DEPOSITED IN CASH AND ACCORDINGLY, MADE ADDITION OF RS. 19 LAKHS. 4. THE ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A) BUT WITHOUT ANY SUCCESS . 3 5. THE CIT(A) DISMISSED THE APPEAL SINCE THE ASSESSEE HAS N O T PAID TAX AND INVOKING THE PROVISIONS OF SECTION 249(4) OF THE ACT, THE CIT(A) WAS OF THE OPINION THAT THE APPEAL CAN BE ADMITTED EITHER ON PAYMENT OF AN AMOUNT EQUAL TO THE ADVANCE TAX PAYABLE B Y THE ASSESSEE WITH REFERENCE TO ASSESSED INCOME OR BEING EXEMPT FROM SUCH A LIABILITY BY HIS OFFICE, THE CIT(A) DISMISSED THE APPEAL. 6. BEFORE ME, THE LD. AR STATED THAT THE ASSESSEE IS A P U R E AGRICULTURIST AND, THEREFORE, IS NOT LIABLE TO FILE INCOME T AX RETURNS. TO SUPPORT HIS CONTENTION, THE LD. AR SUBMITTED DOCUMENTS RELATING TO AGRICULTURAL HOLDING BY THE ASSESSEE, CROP GROWN BY THE ASSESSEE ON HIS AGRICULTURAL LAND AND ALSO STATISTICAL ABSTRACT ISSUED BY THE DEPARTMENT OF ECONOMIC AND STATISTICAL ANALYSIS, HARYANA. THE LD. AR STRONGLY CONTENDED THAT SINCE THERE WAS NO LIABILITY TO FILE INCOME TAX RETURN, THERE WAS NO QUESTION OF PAYMENT OF ANY ADVANCE TAX AND THE CIT(A) SHOULD NOT HAVE DISMISSED THE APPEAL. 4 7. PER CONTRA, THE LD. DR STATED THAT O N THE BASIS OF EVIDENCES FURNISHED BY THE ASSESSEE, LET THE FIRST APPELLATE AUTHORITY DECIDE THE ISSUE AFRESH. 8. I HAVE CAREFULLY CONSIDER ED RIVAL SUBMISSIONS AND THE DOCUMENTARY EVIDENCES BROUGHT ON RECORD. I FIND FORCE IN THE CONTENTION OF THE LD. AR. SINCE THE ASSESSEE IS A P U R E AGRICULTURIST, THERE WAS NO NEED FOR HIM TO FILE RETURN OF INCOME. HOWEVER, THE IMPUGNED ISSUE CAN BE DECIDED AFTER VERIFICATION OF AL THE RELEVANT DOCUMENTARY EVIDENCES. I, THEREFORE, RESTORE THIS ISSUE TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO CONSIDER THE DOCUMENTARY EVIDENCES AND DECIDE THE ISSUE AFRESH AFTER ALLOWING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 6 2 92 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 4 . 0 4 .201 9 . S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 2 4 T H APRIL, 2019. 5 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 6