Mr. Sachin Upadhaya, New Delhi V. JCIT (OSD), Meerut

ITA 6311/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98175 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 18-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEODAN SINGH BHADORIA
• Section: 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ES, NEW DELHI (CIRCUIT BENCH AT MEERUT) BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER ITA NO. 6311/DEL./2014 ASSTT. YEAR : 2009 - 10 SACHIN UPADHYAYA, VS. J.C.I.T. (OSD) G - 40, GAURAV APARTMENT, CENTRAL CIRCLE, MEERUT. DDA FLATS, SFS, SAKET, NEW DELHI. [PAN: AAPPU0297E] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. VINOD KUMAR GOEL, ADV. RESPONDENT BY : SH.SHEODAN SINGH BHADORIA, SR DR DAT E OF HEARING : 16.12.2015 DATE OF PRONOUNCEMENT : 22 .12.2015 ORDER PER PRASHANT MAHARISHI , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( A) DATED 17.09.2014 WHEREIN THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS NONE APPEARED BEFORE HIM ON THE APPOINTED DATE. THE GRIEVANCE OF THE ASSESSEE IS THAT THE CASE OF THE ASSESSEE HAS NOT BEEN DISCUSSED AND DECIDED ON MERITS BY THE CIT(A) . ITANO. 6311/DEL./2014 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL WHO HAS SHOWN TOTAL INCOME OF RS.14,31,905/ - IN HIS RETURN OF INCOME AS STATED BY THE ASSESSING OFFICER. FURTHER THE ADDITION OF RS.11,25,000/ - WAS ALSO MADE IN THE HANDS OF THE ASSESSEE ON ACCOUNT OF CREDIT ENTRIES APPEARING IN THE AXIS BANK ACCOUNT OF THE ASSESSEE. A FURTHER ADDITION OF RS.5,00,000/ - IS ALSO MADE IN THE HANDS OF THE ASSESSEE U/S. 69 OF THE IT ACT ON ACCOUNT OF AMOUNT DEPOSITED IN THE BANK ACCOUNT. AGGRIEVED BY THE ORDER OF THE AO THE ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A). HOWEVER, THE ASSESSEE COULD NOT REMAIN PRESENT AND THEREFORE, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE HOLDING THAT THE ADDITION MADE BY THE ASSESSING OFFICER IS CORRECT. THE ASSESSEE IS A GGRIEVED THAT NO PROPER OPPORTUNITY HAS BEEN GRANTED. FURTHER, REGARDING NON - APPEARANCE, IT WAS SUBMITTED THAT THE HEARING WAS SCHEDULED BEFORE THE CIT(A) ON 17.09.2014 FOR WHICH ADJOURNMENT REQUEST WAS SENT BY THE ASSESSEE ON 15.09.2014, I.E., LATE BY ONE DAY AND THEREFORE, THERE IS A REASONABLE C A USE. FOR THIS, THE AR OF THE APPELLANT HAS SUBMITTED AT PAGE NO. 53 OF THE PAPER BOOK DETAILS OF SPEED POST TRACKER AS WELL AS AT PAGE NO. 52, COPY OF THE ADJOURNMENT LETTER. AS CIT(A) HAS ALSO NOT CONSIDERED THE ISSUE ON MERITS, IT WAS SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF CIT(A). ITANO. 6311/DEL./2014 3 3. THE LD. DR VEHEMENTLY OBJECTED THAT THE ASSESSING OFFICER HAS DEALT WITH EACH AND EVERY ADDITION AFTER GRANTING PROPER OPPORTUNITY TO THE ASSESSEE. HOWEVER, BEFORE THE AO AS WELL AS BEFORE THE CIT(A), THE ASSESSEE IS NON - COMPLIANT AND THEREFORE, THE ADDITION MAY BE CONFIRMED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND ALSO PERUSED THE ADJOURNMENT APPLICATION PURPORTEDLY SENT BY THE ASSESSEE BY SPEED POST ON 1 5.09.2014. INTERESTINGLY, BEFORE US, THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THAT HE HAS NOT FILED ANY RETURN OF INCOME FOR THE ASSESSMENT YEAR 2009 - 10 AND FURTHER, IT WAS SUBMITTED THAT HE HAS ONLY PAID ADVANCE TAX OF RS.4,00,000/ - WHEREAS THE ASSESSI NG OFFICER HAS STATED THAT THE ASSESSEE HAS FILED RETURN OF INCOME SHOWING TOTAL INCOME OF RS.14,31,905/ - .THE ASSESSING OFFICER HAS ALSO STATED THAT THE RETURN OF INCOME HAS BEEN DOWNLOADED BY HIM FROM THE SYSTEM ON 28.09.2011. THEREFORE, THERE IS A BASIC CONTROVERSY WHICH REQUIRES TO BE RESOLVED BY THE CIT(A) IN VIEW OF THE AFFIDAVIT FILED BY THE ASSESSEE, WHETHER THE ASSESSEE HAS FILED ANYRETURN OF INCOME AT ALL . IN VIEW OF THIS FACT AND IN THE INTEREST OF JUSTICE, THE MAT T ER IS RESTORED BACK TO THE FILE OF CIT(A) AS IN THE ORDER OF CIT(A), MERITS WERE NOT DISCUSSED, TO DECIDE THE ISSUE AFRESH AFTER AFFORDING ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. THIS DIRECTION IS GIVEN AFTER OBTAINING THE UNDERTAKING OF THE COUNSEL APPEARING FOR THE ASSESSEE MR. ITANO. 6311/DEL./2014 4 VINO D KUMAR GOEL , ADVOCATE THAT HE WILL COOPERATE BY MAKING PROPER REPRESENTATION AND APPEARBEFORE CIT (A) . WITH THIS DIRECTION, THE MATTER IS SET ASIDE TO THE FILE OF CIT(A) AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESU LT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22.12.2015 . - SD/ - - SD/ - ( I.C. SUDHIR ) ( PRASHANT MAHARISHI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI